Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Section 810-8-1-.31 - Definition Of A Sale
Universal Citation: AL Admin Code R 810-8-1-.31
Current through Register Vol. 43, No. 02, November 27, 2024
(1) Sale, in addition to its ordinary meaning and usage, includes any barter, exchange, gift, or other disposition. In every case where motor fuel or lubricating oil is sold, bartered, exchanged, given away, or otherwise disposed of, the motor fuel is determined to have been sold.
Authors: Steve DuBose, Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-220, 40-17-221, 40-17-323.
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