9-11-307
Section 9-11-307 Penalties for violations of provisions of article, etc. Any person violating
this article or any rule adopted by the Commissioner of the Department of Conservation and
Natural Resources under the authority of this article shall be guilty of a Class C misdemeanor,
punishable as provided by law, except that the minimum fine shall not be less than one hundred
dollars ($100). (Acts 1939, No. 668, p. 1061, §8; Code 1940, T. 8, §110(8); Act 2019-369,
§1.)...
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13A-8-170
Section 13A-8-170 Violation and penalties. (a) No person shall drive his or her motor vehicle
off the premises of an establishment where gasoline is offered for retail sale after dispensing
gasoline into the fuel tank of his or her motor vehicle if the person fails to remit payment
or make an authorized charge for the gasoline that was dispensed. (b) A person who violates
this section shall be guilty of a Class A misdemeanor. (c) The driver's license of a person
convicted for a second or subsequent offense of violating this section shall be suspended
as follows: (1) On a second conviction, the driver's license of the person shall be suspended
for a period of six months. (2) On a third or subsequent conviction, the driver's license
of the person shall be suspended for a period of one year. (d) The person shall submit the
driver's license to the court upon conviction and the court shall forward the driver's license
to the Alabama State Law Enforcement Agency. (Act 99-567, p. 1219, §1.)...
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40-17-326
Section 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added
to selling price of motor fuel. (a) A tax is imposed on the removal within this state of motor
fuel from the terminal using the terminal rack, other than by bulk transfer. The supplier
shall collect the tax imposed by this article from the person who orders the withdrawal at
the terminal rack. (b) Subject to Section 40-17-340, a tax is imposed at the time motor fuel
is imported into this state, other than by a bulk transfer, for delivery to a destination
in this state. The supplier or permissive supplier shall collect the tax imposed by this article
from the person who imports the motor fuel into this state. If the seller is not a supplier
or permissive supplier, then the person who imports the motor fuel into this state shall pay
the tax. (c) A tax is imposed on the sale or transfer of motor fuel in the bulk transfer/terminal
system in this state by a supplier to a person who is not registered...
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40-17-346
Section 40-17-346 Monthly exporter returns. (a) A person who is licensed as an exporter shall
file monthly returns with the department on forms prescribed and furnished by the department
concerning the amount of taxable motor fuel exported from this state. (b) The report must
contain all of the following information with respect to motor fuel other than diesel fuel
dyed in accordance with the Internal Revenue Code: (1) All shipments of taxable motor fuel
removed from a terminal in this state as to which the tax imposed by this article previously
was paid or accrued for direct delivery outside of this state by the exporter. (2) All shipments
of taxable motor fuel acquired free of this state's motor fuel tax at a terminal in this state
for direct delivery outside of Alabama but as to which the destination state's motor fuel
tax was paid or accrued to the supplier at the time of removal from the terminal. (3) The
gallons delivered to taxing jurisdictions outside this state out of bulk...
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8-17-80
Section 8-17-80 Definitions. (a) The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (2) BIODIESEL FUEL.
Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural
products or animal fats, or the wastes of such products or fats, and is advertised as, offered
for sale as, suitable for use as, or used as motor fuel in a diesel engine. (3) BLENDED FUEL.
A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor
fuel in a highway vehicle. (4) BOARD. The Alabama Board of Agriculture and Industries. (5)
BRAND. The trade name or other designation under which a particular petroleum product is sold,
offered for sale, or otherwise identified. (6) BULK...
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32-6-18
Section 32-6-18 Penalties - Violations in general; disposition of funds. (a) Any person of
whom a driver's license is required, who drives a motor vehicle on a public highway in this
state without first having complied with this article or the rules and regulations promulgated
hereunder shall be guilty of a misdemeanor, and, upon conviction shall be punished by a fine
of not less than ten dollars ($10) nor more than one hundred dollars ($100), to be fixed in
the discretion of the judge trying the case. In addition to all fines, fees, costs, and punishments
prescribed by law, there shall be imposed or assessed an additional penalty of fifty dollars
($50). This additional penalty of fifty dollars ($50) imposed pursuant to this subsection
shall be assessed in all criminal and quasi-criminal proceedings in municipal, district, and
circuit courts, including, but not limited to, final bond forfeitures, municipal ordinance
violations wherein the defendant is adjudged guilty or pleads guilty,...
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40-17-330
Section 40-17-330 Refund petitions and claims. (a) Any person entitled to a refund pursuant
to Section 40-17-329 within two years of the date that the motor fuel was purchased shall
present to the department a petition accompanied by the original or duplicate original sales
slip, invoice, or any other documentation approved by the department showing the gallons of
motor fuel purchased and the taxes paid. The petition shall be in a format prescribed by the
commissioner, shall be accompanied by supporting records, and sworn to by the applicant under
the penalty of perjury. (b) The licensed distributor filing a refund claim pursuant to subsection
(b) of Section 40-17-329 shall be eligible for an administrative allowance of two cents ($.02)
on each gallon of gasoline and diesel fuel covered by the claim. (c) The right to receive
any refund under this section is not assignable and any assignment thereof is void and of
no effect. (d) Any applicant for a refund who willfully files an...
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45-24-242.10
Section 45-24-242.10 Violations. Any distributor, storer, or dealer who violates this part
or who fails to comply with any rule or regulation promulgated hereunder, may be restrained,
and prosecution instituted by the Attorney General, or by counsel as the commission directs,
from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel,
the sale or withdrawal of which is taxable until those persons have complied with this part.
(Act 94-712, p. 1382, §11.)...
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40-17-275
Section 40-17-275 Audit. The agreement pursuant to this article may provide for each state
to audit the records of persons based in the state to determine if the motor fuel taxes due
each state are properly reported and paid. Each state shall forward the findings of the audits
performed on persons based in this state to each state in which the person has used taxable
motor fuels. For persons who are not based in this state and who have used taxable motor fuel
in this state, the department shall serve the audit findings received from another state in
the form of an assessment on the person as though an audit was conducted by the department.
(Acts 1994, No. 94-586, p. 1078, §6.)...
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40-17-347
Section 40-17-347 Monthly informational report of terminal operators; annual report. (a) A
terminal operator shall file with the department a monthly informational report showing the
amount of motor fuel received and removed from the terminal during the month. The report is
due by the last day of the month following the month covered by the report. The report shall
contain all of the following information and any other information required by the department:
(1) The terminal code assigned by the Internal Revenue Service. (2) The beginning and ending
inventory which pertains to the applicable reporting month. (3) The number of net gallons
of motor fuel received in inventory at the terminal during the month and each position holder
for the motor fuel. (4) The number of net gallons of motor fuel removed from inventory at
the terminal during the month and, for each removal, the position holder for the motor fuel
and the destination state of the motor fuel. (5) The number of net gallons of...
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