Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Section 810-8-1-.14 - Loss of Taxable Fuel Petition for Refund for Losses and Contamination of Motor Fuel
Current through Register Vol. 42, No. 11, August 30, 2024
(1) Any person or business licensed with the department in the sale of motor fuel may petition for a refund of state excise taxes paid on fuel that is lost or destroyed as a direct result of a sudden or unexpected casualty or becomes unsalable or unusable as highway fuel.
(2) Copies of insurance reports or any other documentation as required by the department to substantiate the claim must be attached to the petition.
(3) The statute of limitations for filing a refund is two (2) years from the date that the fuel was destroyed or contaminated. Authors: Steve DuBose, Bonita Calhoun
Authors: Steve DuBose, Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-323 and 40-17-329(j).