HB674 Alabama 2013 Session

Summary

Primary Sponsor

Mike Jones

Republican

Session

Regular Session 2013

Title

Petroleum products, collection and distribution of certain fees by Department of Revenue, Secs. 8-17-80, 8-17-84, 8-17-87, 8-17-89, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-359 am'd.

Summary

HB674 would shift the collection of petroleum inspection fees from the Department of Agriculture and Industries to the Department of Revenue and adjust how the collected funds are distributed and used.

What This Bill Does

It moves the collection of the agriculture fee for gasoline, aviation gasoline, and jet fuel to the terminal excise tax return and places other petroleum product fees on a separate return. The Department of Revenue would collect these fees, and part of the funds would be used to cover Revenue's administration costs. The changes take effect for sales on or after April 1, 2014 (with some earlier effective dates for related provisions) and include a $500,000 appropriation to the Department of Revenue to offset implementation costs. The overall rates and the general distribution framework for the funds to state and local programs are preserved, but Revenue would administer the collection and remittance.

Who It Affects

• Petroleum product sellers and first sellers in Alabama, who would pay inspection fees to the Department of Revenue and adjust to new reporting and remittance processes.
• The Alabama Department of Agriculture and Industries, which would no longer collect these petroleum inspection fees.
• The Alabama Department of Revenue, which would gain new collection and administration responsibilities for the petroleum inspection fees and would receive funds allocated for administration.
• Counties and municipalities, whose highway-related fund distributions would continue under the existing framework, but would be administered through Revenue-based collection and remittance.

Key Provisions

• Move the collection of gasoline, aviation gasoline, and jet fuel inspection fees from the Agriculture Department to the Department of Revenue, placing these fees on the terminal excise tax return and other petroleum products on a separate return.
• Require the Department of Revenue to collect the petroleum inspection fees and adjust the disposition of funds to allocate a portion to Revenue for administering the collection.
• Adopt changes to definitions and related sections (8-17-80, 8-17-84, 8-17-87, 8-17-89, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-359) to reflect the new collection and administration structure.
• Apply the new collection and disposition changes to sales occurring on or after April 1, 2014; provide a $500,000 appropriation to the Department of Revenue in FY 2014 to offset implementation costs; and set an initial effective date for related provisions (Oct 1, 2013 for certain sections, Apr 1, 2014 for others).
• Preserve the general framework for how proceeds are distributed to state, county, and municipal programs, while transferring collection oversight to the Department of Revenue.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Petroleum Products