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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8-22-8
Section 8-22-8 Certain sales and transfer price differentials authorized. (a) It is
not a violation of this chapter if a difference exists between the transfer price or sales
price of motor fuel of like grade and quality and the price charged to a person who purchases
for resale at the same level of distribution, including any discounts, rebates, allowances,
services, facilities granted any of a supplier's own marketing operations in excess of those
provided to a person who purchases for resale at the same level of distribution, if the lower
price is due to a cost differential incurred because of a difference in shipping method, transportation,
marketing, sale or quantity, in which such motor fuel is sold. (b) It is not a violation of
this chapter if any price is established in good faith to meet an equally low price of a competitor
in the same market area on the same level of distribution selling the same or a similar product
of like grade and quality or is exempt under Section...
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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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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to
them in this section unless otherwise stated and unless the context or subject matter
clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership,
business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL.
Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through
40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified
as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and
include any person, other than a buying pool defined herein, wherever resident or located,
who brings or causes to be brought into this state motor fuel purchased directly from the
manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including
any affiliate of such person, in commerce within the state, who purchases motor...
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45-24-242.11
Section 45-24-242.11 Report of shipments. An agent of any railroad company, bus or truck
operator, or other transportation company or agency operating in the county shall report to
the commission on the fifteenth day of January, April, July, and October of each year all
shipments of gasoline or motor fuel handled and delivered to any person in the county during
the preceding three months. The report shall give the names and address of the consignor or
consignee shipping and receiving the gasoline or motor fuel, and the number of gallons or
pounds contained in each and every shipment. (Act 94-712, p. 1382, §12.)...
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45-44-242.11
Section 45-44-242.11 Quarterly reports. An agent of any railroad company, bus or truck
operator, or other transportation company or agency operating in the county shall report to
the county commission on the fifteenth day of January, April, July, and October of each year
all shipments of gasoline or motor fuel handled and delivered to any person in the county
during the preceding three months. The report shall give the names and addresses of the consignor
or consignee shipping and receiving the gasoline or motor fuel and the number of gallons or
pounds contained in each and every shipment. (Act 2015-414, p. 1250, § 12; Act 2015-449,
p. 1451, § 12.)...
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8-22-9
Section 8-22-9 Unlawful acts generally. It shall be unlawful under this section:
(1) For any person engaged in commerce in this state to sell or offer to sell motor fuel at
wholesale or retail, as the case may be, where the effect is to injure competition. (2) For
any person, where the effect is to injure competition, to offer a rebate, to offer to give
a rebate, to offer a concession of any kind in connection with the sale of motor fuel. (3)
For any retailer to induce or attempt to induce or to procure or attempt to procure the purchase
of motor fuel at a price less than cost to wholesaler. Any person who violates any provision
of this section shall be subject to the provisions and penalties of this chapter. (Acts
1984, No. 84-260, p. 433, §9.)...
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32-13-10
Section 32-13-10 False statements regarding sale of abandoned motor vehicle. (a) A person,
with fraudulent intent, may not make a material false statement regarding the sale of an abandoned
motor vehicle. (b) A person in violation of subsection (a) commits a Class C felony. (c) A
person, whether present or absent, who aids, abets, induces, procures, or causes the commission
of an act in violation of subsection (a) commits a Class C felony. (Act 2015-470, §2.)...

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40-17-334
Section 40-17-334 Licensed permissive suppliers. (a) A person may elect to obtain a
permissive supplier license to collect the tax levied by Section 40-17-325 for motor
fuel that is removed at a terminal in another state and has Alabama as the destination state.
(b) A licensed permissive supplier removing motor fuel at a terminal located in another state
with Alabama as its destination state shall do all of the following: (1) Collect the tax due
this state on the motor fuel. (2) Waive any defense that this state lacks jurisdiction to
require the supplier to collect the tax due this state on the motor fuel under this article.
(3) Report and pay the tax due on the motor fuel in the same manner as if the removal had
occurred at a terminal located in Alabama. (4) Keep records of the removal of the motor fuel
and submit to audits concerning the motor fuel as if the removal had occurred at a terminal
located in Alabama. (c) A licensed permissive supplier acknowledges that this state imposes...

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40-17-381
Section 40-17-381 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) Notwithstanding
any law or ordinance regarding standardization of local levies, no later than October 31,
2019, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon
basis or municipal motor fuel license tax calculated on a per gallon basis the capability
to file and remit motor fuel tax returns and payments through an electronic single point of
filing program. The system shall be available for use by any taxpayer for tax periods after
September 30, 2019, provided the taxpayer complies with this article and any rules adopted
by the department for the administration of the system. The system shall allow for motor fuel
tax return filing and tax remittance only and may not provide for the...
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