40-17-168.10
Section 40-17-168.10 Deduction for sale or disbursement to exempt entities. (a) A licensed public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed natural gas or liquefied natural gas sold or disbursed to the following entities provided that the exempt entity has a valid exempt entity license issued in accordance with subsection (j) of Section 40-17-332: (1) The United States government or any agency thereof. (2) Any county governing body in this state. (3) The governing body of any incorporated municipality in this state. (4) City and county boards of education in this state. (5) The Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church school systems, as defined in Section 16-28-1, which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state. (b)...
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40-17-168.12
Section 40-17-168.12 Reporting of information; single return for multiple locations. (a) Each return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the department and shall contain any information the department considers necessary for the enforcement of this article. (b) The report must contain all of the following information: (1) A total of all monthly disbursements of compressed natural gas or liquefied natural gas, or both, made by the public seller or fleet producer for use in a motor vehicle for each location. (2) A total of all monthly disbursements of compressed natural gas or liquefied natural gas to licensed exempt entities. (3) The name and exempt entity license number of any exempt agency electing to be licensed under Section 40-17-332. (c) The department may require the reporting of other information it considers reasonably necessary to the enforcement of this article. (d) If the public seller or...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and from the computation of the amount of the tax levied, assessed, or payable under this division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating oil destined for out-of-state use which are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor's plant within this state and transports it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural purposes. The word "fertilizer" shall not be construed to include cottonseed meal, when not in combination with other materials. (3) The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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25-12-7
Section 25-12-7 Exceptions. (a) This chapter shall not apply to the following boilers and pressure vessels: (1) Boilers and pressure vessels under federal control or under regulations of Title 49 of the Code of Federal Regulations, Parts 192 and 193. (2) Pressure vessels used for transportation and storage of compressed or liquefied gases when constructed in compliance with specifications of the United States Department of Transportation and when charged with gas or liquid, marked, maintained, and periodically requalified for use, as required by appropriate regulations of the United States Department of Transportation. (3) Pressure vessels located on vehicles operating under the rules of other state or federal authorities and used for carrying passengers or freight. (4) Air tanks installed on the right of way of railroads and used directly in the operation of trains. (5) Pressure vessels that do not exceed any of the following weights and measures: a. Five cubic feet in volume and 250...
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40-17-168.2
Section 40-17-168.2 Levy and collection of tax; application and fee. (a) There is hereby levied a reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) in an amount of $.08 per GGE or DGE effective October 1, 2018. Effective October 1, 2023, the reduced rate excise tax on compressed natural gas (CNG) and liquefied natural gas (LNG) will increase to $.13 per GGE or DGE. Effective October 1, 2028, the excise tax on compressed natural gas (CNG) will increase to the gasoline excise tax rate as prescribed by subsection (a)(1) of Section 40-17-325 per gasoline gallon equivalent (GGE) and the excise tax on liquefied natural gas (LNG) will increase to the diesel fuel excise tax rate as prescribed by subsection (a)(2) of Section 40-17-325 per diesel gallon equivalent(DGE). Effective October 1, 2028, in the event that an additional gasoline excise tax, which is not referenced in subsection (a)(1) of Section 40-17-325, is levied, the excise tax on compressed...
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40-17-168.5
Section 40-17-168.5 Surety bond. (a) Upon approval of the application by the department, the applicant must file with the department a surety bond. The bond amount for an applicant for a license as a public seller of CNG/LNG or a fleet producer of CNG/LNG shall be a minimum of twenty-five thousand dollars ($25,000) or in the approximate amount of twice the average monthly tax liability, whichever is greater. (b) The department shall review the bond amounts every five years beginning January 2023 to ensure that each public seller of CNG/LNG and each fleet producer of CNG/LNG has posted a surety bond sufficient to cover twice the average monthly tax liability as referenced in subdivision (a). Based upon this review or at any time that the department determines that the bond amount is insufficient to cover twice the average monthly tax liability, the commissioner may require an additional surety bond from any licensee under one or more of the following circumstances: (1) The commissioner...
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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9) of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or for pollution control or abatement purposes, nor rock dust used for settling coal dust in underground mines or similar uses, nor any natural minerals used for the purpose of producing portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay that produces lightweight aggregate, severed materials that are further processed into a finished aggregate or limestone product without being transported on a public road, marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to the provisions of this article. (b) The tax levied by this article shall apply to all severed material severed from the ground within this state and sold as tangible...
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40-17-168.17
Section 40-17-168.17 Criminal penalties. (a) Any person who willfully does any of the following is guilty of a Class A misdemeanor, but shall be fined not less than five thousand dollars ($5,000) nor more than twenty-five thousand dollars ($25,000): (1) Fails to obtain a license as required by this article prior to engaging in an activity for which a license is required. (2) Fails to pay to this state no more than 30 days after the date the tax is due the tax levied by this article. (3) Makes a false statement on an application, return, ticket, invoice, statement, or any other document required under this article. (4) Fails to file no more than 30 days after it is due any return required by this article. (5) Fails to maintain any record required by this article. (6) Makes a false statement in an application for a refund. (7) Fails to make required disclosure of the correct amount of compressed natural gas or liquefied natural gas sold or used in this state. (8) Dispenses into the...
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40-17-168.1
Section 40-17-168.1 Definitions. For the purposes of this article, the following terms shall have the following meanings: (1) COMMISSIONER. The Commissioner of the Department of Revenue. (2) COMPRESSED NATURAL GAS or CNG. Natural gas compressed to a pressure at or above 200-248 bar (i.e., 2900-3600 pounds per square inch) and stored in high-pressure containers and used as a fuel for natural gas-powered vehicles. (3) DEPARTMENT. The Department of Revenue. (4) DIESEL GALLON EQUIVALENT or DGE or DIESEL-EQUIVALENT GALLON or DEG. The amount of alternative fuel it takes to equal the energy content of one liquid gallon of diesel fuel. The term is a measure for consumers to compare the energy content of competing fuels against diesel fuel and is 6.059 pounds of liquefied natural gas for one gallon of diesel fuel unless the National Conference for Weights and Measures establishes standards for converting liquefied natural gas to a gallon of diesel fuel at which time such standard conversion...
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9-17-101
Section 9-17-101 Liquefied Petroleum Gas Board - Creation; composition; meetings; rules and regulations. (a) There is created and established the Alabama Liquefied Petroleum Gas Board. The board shall be composed of eight members: The State Fire Marshal; the state Director of Public Safety; the President of the Alabama Public Service Commission; four members who are representatives of the liquefied petroleum gas retail Class A permit holders; and one member of the general public who shall be appointed by the Governor. The membership of the board shall be inclusive and reflect the racial, gender, geographic, urban/rural, and economic diversity of the state. (b) Members of the board who are representatives of the liquefied petroleum gas retail permit holders shall have been legal residents of the State of Alabama for at least five years next preceding the date of appointment and shall have been actively engaged in the retail distribution of liquefied petroleum gas in this state for a...
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