HB399 Alabama 2011 Session

Summary

Primary Sponsor

Johnny Mack Morrow

Democrat

Co-Sponsors

Wayne JohnsonJim PattersonKen JohnsonKurt WallaceMac ButtramApril WeaverElaine BeechRichard J. LairdAllen TreadawayMicky HammonPhil WilliamsAlan BakerJoe FaustHarry ShiverMike BallMac McCutcheonMike HillMike Jones

Session

Regular Session 2011

Title

Motor fuel tax, point of taxation moved from wholesaler to withdrawal from terminal, licensing and fees, distrib. of proceeds, penalties, Terminal Excise Tax Act, Secs. 40-17-171, 40-17-220, 40-17-221, 40-17-223 am'd.; Secs. 40-12-190 to 40-12-202, incl., 40-12-204 to 40-12-206, incl., 40-17-1, 40-17-2, 40-17-5 to 40-17-9, incl., 40-17-13, 40-17-14, 40-17-18 to 40-17-20, incl., 40-17-22, 40-17-30 to 40-17-40, incl., 40-17-43, 40-17-45, 40-17-49 to 40-17-52, incl., 40-17-70 to 40-17-74, incl., 40-17-74.1, 40-17-75 to 40-17-82, incl., 40-17-100 to 40-17-108, incl., 40-17-120 to 40-17-122, incl., 40-17-124, 40-17-125, 40-17-174, 40-17-200, 40-17-201, 40-17-203, 40-17-222, 40-17-240, 40-17-250, 40-17-290, 40-17-291 repealed (2011-20461)

Description

This bill would revise the motor fuel tax laws and tax collection and enforcement processes.

The bill would impose the tax upon the removal or withdrawal of motor fuel from the terminal using the terminal rack and not by bulk transfer, when the supplier would collect the tax from the entity ordering the removal or withdrawal, would impose the tax when motor fuel is imported into the state, other than by bulk transfer, would impose the tax on blended motor fuel at the point motor fuel is blended, would provide for the levy of the tax on certain products and provide for exemptions, would provide for licensing and fees, would provide for electronic filing of the returns, disposition of the proceeds of the tax, and penalties for violations.

Amendment 621 of the Constitution of Alabama of 1901, now appearing as Section 111.05 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, prohibits a general law whose purpose or effect would be to require a new or increased expenditure of local funds from becoming effective with regard to a local governmental entity without enactment by a 2/3 vote unless: it comes within one of a number of specified exceptions; it is approved by the affected entity; or the Legislature appropriates funds, or provides a local source of revenue, to the entity for the purpose.

The purpose or effect of this bill would be to require a new or increased expenditure of local funds within the meaning of the amendment. However, the bill does not require approval of a local governmental entity or enactment by a 2/3 vote to become effective because it comes within one of the specified exceptions contained in the amendment.

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Subjects

Taxation