Section 810-8-1-.69 - Inspection Fee Back Up Tax Report (Alabama Administrative Code)

§ 810-8-1-.69. Inspection Fee Back Up Tax Report

(1) The Inspection Fee Back Up Report is to be submitted for non-taxed dyed diesel fuel, dyed kerosene, and/or lubricating oil that was sold or consumed for taxable purposes or taxable dyed diesel fuel, dyed kerosene, and/or lubricating oil that was used for taxable purposes on which an exemption or refund was allowed. Any documentation required by the department to explain why the inspection fee is due must be submitted with the report.

(2) The liability as listed on this report is in addition to any other penalty that may be imposed.

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

(4) 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, 8-17-87.

Disclaimer: All information on this page is frequently updated based on official sources. However, Lawrina cannot accept any responsibility for the accuracy of the content for Section 810-8-1-.69 Inspection Fee Back Up Tax Report. To check for possible violations, please check the official sources.

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