Current through Register Vol. 42, No. 11, August 30, 2024
(1) In accordance with the provisions of
Section
40-17-329(d)(g)(i)(k)(l),
Code of Ala. 1975, the following miscellaneous refunds
can be filed with the department:
(a)
Licensed aviation fuel purchasers who sell jet fuel to a certificated or
licensed air carrier that purchases jet fuel within this state and uses the jet
fuel to propel aircraft powered by jet or turbine engines operated in scheduled
all-cargo operations being conducted on international flights or in
international commerce can file for refund of the jet fuel excise tax on a
monthly basis on a form prescribed by the department.
(b) A licensed air carrier with a hub
operation in this state can file for a refund of the jet fuel excise tax on a
quarterly basis on a form prescribed by the department.
(c) End users who paid the gasoline fuel
excise tax on gasoline blendstocks not used in the manufacture of gasoline or
motor fuel may file for a refund of the gasoline excise tax on a quarterly
basis on a form prescribed by the department.
(d) Any person or business licensed with the
department in the sale of motor fuel that paid the excise tax paid on transmix
not used as a motor fuel or that is delivered to a refinery for further
processing may file for return of the motor fuel excise tax on a quarterly
basis on a form prescribed by the department.
(e) Tax paid on motor fuel within the bulk
transfer system in which a second tax has been paid or the fuel was exported to
another state or country can be refunded to the entity paying the second tax or
exporting the fuel on a monthly basis. A supplier that deals in transactions
within the bulk transfer system and each person engaged in business in this
state as a supplier must first obtain an Alabama supplier's license. Therefore,
the refund must be requested by an Alabama licensed supplier and requested on
forms prescribed by the department.
(2) Copies of invoices showing that the tax
was paid and any other documentation deemed necessary by the department to
substantiate the claim must be submitted with the petition. The petition must
be filed on either the quarterly or monthly basis as stated in the refund
provisions and cannot include any other period.
(3) The statute of limitations for filing a
refund is within two (2) years from the date that the fuel was
purchased.
