SB433 Alabama 2014 Session

Sponsors

Session

Regular Session 2014

Title

Taxation, tax on motor fuels, Secs. 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, 8-17-102 added; Sec. 8-17-89 repealed; Secs. 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-329, 40-17-359, 40-17-362 am'd.

Description

<p class="bill_description"> Existing law requires that an inspection fee is collected on petroleum products sold, offered for sale, stored, or used in the state. Currently, this fee is collected by the Alabama Department of Agriculture and Industries</p><p class="bill_description"> This bill would move the collection of the inspection fee that pertains to gasoline to the terminal excise tax return and dyed diesel fuel, dyed kerosene, and lubricating oil products to a separate return</p><p class="bill_description"> This bill would require the Alabama Department of Revenue to collect the fees</p><p class="bill_description"> This bill would clarify the definitions used for petroleum products fee under Title 8, Chapter 17, Code of Alabama 1975</p><p class="bill_description"> This bill would change the disposition of the funds to provide for an amount to the Alabama Department of Revenue for administration in collecting the fees</p><p class="bill_entitled_an_act"> To amend Sections 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, and 8-17-93, Code of Alabama 1975; to repeal Section 8-17-89 of the Code of Alabama 1975; to add Sections 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, and 8-17-102 to Chapter 17, Article 5, Title 8 of the Code of Alabama 1975; and to amend Sections 40-17-325, 40-17-329, as amended by Act 2013-200 and Act 2013-372, 2013 Regular Session, Section 40-17-359, Code of Alabama 1975, as amended by Act 2013-372 and Act 2013-402, 2013 Regular Session, and 40-17-362 relating to the collection and distribution of certain petroleum products by the Department of Revenue. </p>

Subjects

Taxation