Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Section 810-8-1-.47.01 - Dyed Diesel Fuel Sold For Exclusive Off-Road Use
Universal Citation: AL Admin Code R 810-8-1-.47.01
Current through Register Vol. 43, No. 02, November 27, 2024
(1) The department will permit the tax-free sale of dyed diesel fuel exclusively for off-road use under the following conditions:
(a) Dispensing equipment must be
marked: "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE
USE."
(b) Any distributor selling
dyed diesel fuel exclusively for off-road use to a retail outlet must issue an
invoice for each sale. Invoices issued for each sale must contain the invoice
number, date of sale, number of gallons, and the correct name and address of
each purchaser. The following statement must appear on the front of each
invoice: "Dyed Diesel Fuel, Non-Taxable Use Only-Penalty for Taxable
Use".
Authors: Steve DuBose, Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§ 40-17-323, 40-17-356.
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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