Section 810-8-1-.64 - Motor Fuel Discounts (Alabama Administrative Code)

§ 810-8-1-.64. Motor Fuel Discounts

(1) Suppliers and permissive suppliers who timely file a return with the payment due may deduct from the amount of tax payable with the return an administrative discount of one half of one percent (.005) of the amount of tax payable to the state (§ 40-17-340(e), Code of Ala. 1975). In addition, suppliers and permissive suppliers who timely file a return with the payment due may deduct, from the amount of tax payable with the return, an administrative discount of one tenth of one percent (.001) of the amount of tax payable to the state, not to exceed two thousand dollars ($2,000) per month (§ 40-17-343(b), Code of Ala. 1975) .

(2) If a licensed supplier or permissive supplier does not timely file the required return and remit the total payment due, the discounts will not be prorated and no discount will be allowed.

(New Rule: Filed August 27, 2012, effective October 1, 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.

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