Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-8-1 - MOTOR FUEL REGULATIONS
Section 810-8-1-.69 - Inspection Fee Back Up Tax Report
Current through Register Vol. 42, No. 11, August 30, 2024
(1) The Inspection Fee Back Up Report is to be submitted for non-taxed dyed diesel fuel, dyed kerosene, and/or lubricating oil that was sold or consumed for taxable purposes or taxable dyed diesel fuel, dyed kerosene, and/or lubricating oil that was used for taxable purposes on which an exemption or refund was allowed. Any documentation required by the department to explain why the inspection fee is due must be submitted with the report.
(2) The liability as listed on this report is in addition to any other penalty that may be imposed.
(3) The report should only be filed when there is reportable activity.
(4) This regulation will become operative on October 1, 2016, to coincide with the effective date of Act 2015-54.
Author: Bonita Calhoun
Statutory Authority: Code of Ala. 1975, §§ 40-2 A-7(a)(5), 8-17-84, 8-17-87.
