§ 810-8-1-.67. Inspection Fee Floor-Stocks Return
(1) All bonded distributors, permitted under Section 8-17 -80, Code of Ala. 1975, with the Alabama Department of Agriculture and Industries as the first sellers, who have gasoline in storage below the rack on which the Alabama inspection fee has not been paid as of September 30, 2016 must file an inspection fee floor-stocks return showing the number of gallons of untaxed gasoline and remit payment due on or before December 31, 2016.
(2) This regulation will become operative on October 1, 2016, to coincide with the effective date of Act 2015-54.(Amended by Alabama Administrative Monthly Volume XXXIV, Issue No. 09, June 30, 2016, eff. July 30, 2016.)
Author: Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§ 40-2 A-7(a)(5), 8-17-84, 8-17-95.
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