Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
- Section 810-8-1-.01 - Criteria For Governing Bodies Of Counties And Incorporated Municipalities To Receive Refund Of Motor Fuel Excise Taxes
- Section 810-8-1-.02 - Application Of Excise Tax On Blendstocks
- Section 810-8-1-.03 - Local Government Rate Notification Requirements For Gasoline And Diesel Fuel Excise Tax
- Section 810-8-1-.04 - Sales Of Motor Fuel In The Bulk Transfer/Terminal System
- Section 810-8-1-.05 - Flash Sales At The Terminal Allowed Under Specific Conditions
- Section 810-8-1-.05.01 - IFTA Motor Fuel Marker/License Enforcement (REPEALED)
- Section 810-8-1-.06 - Statement Of Gross Sales Exclusion (REPEALED)
- Section 810-8-1-.07 - IMC Fuel Permit Fees (REPEALED)
- Section 810-8-1-.08 - Miles Per Gallon Standard (REPEALED)
- Section 810-8-1-.09 - Purchase Invoice Requirements (REPEALED)
- Section 810-8-1-.10 - Quarterly Fuel Tax Return To Be Filed With The Department Of Revenue (REPEALED)
- Section 810-8-1-.11 - Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes
- Section 810-8-1-.12.01 - Electronic Filing of Scrap Tire Environmental Fee Returns (Repealed)
- Section 810-8-1-.13 - Miscellaneous Refund Provisions
- Section 810-8-1-.14 - Loss of Taxable Fuel Petition for Refund for Losses and Contamination of Motor Fuel
- Section 810-8-1-.15 - Additional Motor Fuel Tax Rate (REPEALED)
- Section 810-8-1-.16 - Summary Of Tax Rates For Motor Fuel Used In Motor Vehicles For Highway Operation (REPEALED)
- Section 810-8-1-.17 - Dyed Diesel Fuel For A Motor Vehicle Used Exclusively "Off The Highway"
- Section 810-8-1-.18 - Procedure For Issuing Refund Of Gasoline And Motor Fuel Excise Taxes For Agriculture Purposes And For The Delivery Of Biomass Products (REPEALED)
- Section 810-8-1-.19 - Tax-Free Sales Of Motor Fuel (REPEALED)
- Section 810-8-1-.20 - Motor Fuel Sales To The United States
- Section 810-8-1-.21 - Undyed Motor Fuel Used Exclusively For "Off-Road Vehicles" And "Off-Road Equipment" (REPEALED)
- Section 810-8-1-.21.01 - Refund Of Diesel Fuel Excise Tax For Off-Road Use
- Section 810-8-1-.22 - Exemptions Pertaining To The Additional Excise Tax On Lubricating Oil
- Section 810-8-1-.23 - Exempt Entity Petition For Refund For Tax-Paid Gasoline And Undyed Diesel Fuel
- Section 810-8-1-.24 - Credit Policy Regarding Wholesale Oil/Import License Fee On Biodiesel Sold To A Licensed Supplier When Delivered To A Terminal
- Section 810-8-1-.25 - Refund Policy Regarding Wholesale Oil License Fee On Diesel Fuel Diverted To Another State
- Section 810-8-1-.25.02 - Permit Issued To Pay Lubricating Oil Tax Directly To The Department
- Section 810-8-1-.26 - Licensed Distributor Refund For Sales To Licensed Exempt Entities
- Section 810-8-1-.27 - Licensed Exporter Refunds
- Section 810-8-1-.28 - Diesel Fuel Defined For Wholesale Oil License Fee/Import License Fee
- Section 810-8-1-.29 - Deposits In Lieu Of Surety Bonds
- Section 810-8-1-.30 - Storage - Reference: Section40-17-2
- Section 810-8-1-.31 - Definition Of A Sale
- Section 810-8-1-.32 - Distribution Or Distributing - Reference: Section40-17-2
- Section 810-8-1-.33 - Stock Transfers - Reference: Section40-17-2
- Section 810-8-1-.34 - Use By A Licensed Distributor - Reference: Sections 40-17-2, 40-17-3
- Section 810-8-1-.35 - Fuel Supply Tank - Reference: Section40-17-11
- Section 810-8-1-.36 - Licensed Distributor's Liability For The Excise Tax - Reference: Section40-17-11
- Section 810-8-1-.37 - Having Good Reason To Know The Use Of Motor Fuel - Reference: Section40-17-11
- Section 810-8-1-.38 - User Defined As A Distributor - Reference: Section40-17-11
- Section 810-8-1-.39 - Vehicle Fuel Supply Tank Deliveries Ex-Tax Other Than Retail Outlet - Reference: Sections40-17-2, 40-17-12, 40-12-190
- Section 810-8-1-.40 - Dual User - Reference: Section40-17-2
- Section 810-8-1-.41 - Dual User's License - Reference: Section40-17-2
- Section 810-8-1-.42 - State And Local Government Dual Users - Reference: Section40-12-190(3)
- Section 810-8-1-.43 - Losses Prior To Distribution - Reference: Sections40-17-2, 40-17-3
- Section 810-8-1-.44 - Distribution Of Tax-Paid Motor Fuel - Reference: Section40-17-2
- Section 810-8-1-.45 - Overpayment Of Excise Tax - Reference: Section40-17-2
- Section 810-8-1-.46 - Motor Fuel Used In Refrigeration Units Attached To Trucks Or Trailers Or Other Non-Highway Vehicles - Reference: Section40-17-2
- Section 810-8-1-.46.01 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road And On-Road Diesel Fuel Through The Same Meter. Reference Sections 40-17-5, 40-17-18 And 40-17-21
- Section 810-8-1-.46.02 - Sales Records Of A Licensed Distributor For The Retail Sale Of Off-Road Diesel Fuel. Reference Sections 40-17-5, 40-17-11 And 40-17-18
- Section 810-8-1-.47 - Motor Fuel Used For "Off-Road Equipment" Or "Other Off-Road Use" Reference: Section 40-17-2 (Repealed)
- Section 810-8-1-.47.01 - Dyed Diesel Fuel Sold For Exclusive Off-Road Use
- Section 810-8-1-.48 - Termination Of License (REPEALED)
- Section 810-8-1-.49 - Revocation Of License (REPEALED)
- Section 810-8-1-.50 - Inventories - Reference: Sections40-17-2, 40-12-197
- Section 810-8-1-.51 - Denial Of License (REPEALED)
- Section 810-8-1-.52 - Returns And Payments, Monthly Report Of Distributors (REPEALED)
- Section 810-8-1-.53 - Electronic Filing Of Lubricating Oils Tax Returns. (Repealed)
- Section 810-8-1-.54 - Electronic Filing Of Returns And Reports. (Repealed)
- Section 810-8-1-.56 - Sales Records Of A Licensed Distributor
- Section 810-8-1-.57 - Net Gallons Basis
- Section 810-8-1-.58 - Motor Fuel Floor-Stocks Tax Return
- Section 810-8-1-.59 - Motor Fuel Back Up Tax Report
- Section 810-8-1-.60 - Credit Card Issuer Petition For Refund For Gasoline And Undyed Diesel Fuel Purchases By Licensed Exempt Entities
- Section 810-8-1-.61 - Penalty For Sale Or Use Of Motor Fuel Without Payment Of Motor Fuel Tax - Dyed Motor Fuel (REPEALED)
- Section 810-8-1-.62 - Stated And Uniform Policy Pertaining To The Exemption Of Certain Taxpayers From State Motor Fuel Taxes (REPEALED)
- Section 810-8-1-.63 - Supplier Twenty Day Notification
- Section 810-8-1-.64 - Motor Fuel Discounts
- Section 810-8-1-.65 - Wholesale Oil License Fee/Import License Fee Return Required
- Section 810-8-1-.66 - Inspection Fee Bond Calculation (Repealed)
- Section 810-8-1-.67 - Inspection Fee Floor-Stocks Return. (Repealed)
- Section 810-8-1-.68 - Electronic Filing of Inspection Fee Returns. (Repealed)
- Section 810-8-1-.69 - Inspection Fee Back Up Tax Report
- Section 810-8-1-.70 - Electronic Filing Of Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) Alternative Fuel Monthly Tax Returns. (Repealed)
- Section 810-8-1-.71 - Electronic Filing Of Compressed Natural Gas (CNG) Personal Producer Annual Application Fee Reports. (Repealed)
- Section 810-8-1-.72 - Maintenance of Records for Compressed Natural Gas (CNG) or Liquified Natural Gas (LNG) by Public Sellers or Fleet Producers
Disclaimer: These regulations may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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