Section 810-8-1-.59 - Motor Fuel Back Up Tax Report (Alabama Administrative Code)

§ 810-8-1-.59. Motor Fuel Back Up Tax Report

(1) The Motor Fuel Back Up Tax Report is to be submitted for non-taxed motor fuel sold or consumed for taxable purposes, taxable motor fuel used for taxable purposes on which an exemption or refund was allowed, or aviation gasoline or jet fuel taxed at the aviation rate or jet fuel rate used for purposes other than fuel in an aircraft. Documentation required by the department to explain why the tax is due must be submitted with the report.

(2) The tax liability as listed on the Motor Fuel Back Up Tax Report is in addition to any other penalty that may be imposed.

(3) The report should only be filed when there is reportable activity.

(Filed with LRS July 5, 1994. Amended: Filed October 12, 1994; effective date November 16, 1994. Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: Filed June 29, 2012, effective August 3, 2012. Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. November 14, 2019.)

Authors: Steve DuBose, Bonita Calhoun

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-323 and 40-17-328.

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