Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Section 810-8-1-.63 - Supplier Twenty Day Notification

(1) Suppliers or permissive suppliers may deduct from the next monthly return those tax payments that were not remitted from the previous month to the supplier or permissive supplier by any licensed distributor or licensed importer who removed motor fuel on which the tax is due from the supplier's or permissive supplier's terminal if the state is notified within 20 business days after the return is due.

(2) This information must be submitted on forms prescribed by the department and the supplier or permissive supplier cannot take the deduction until the department issues an authorized letter of credit which indicates that the department received the 20 day notification within the 20 business days and has approved the credit.