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HB122 Alabama 2015 Session

Updated Jul 24, 2021
HB122 Alabama 2015 Session
House Bill
In Committee
Current Status
Regular Session 2015
Session
1
Sponsor

Summary

Session
Regular Session 2015
Title
Petroleum products, taxation, collection and distribution by Revenue Department, certain duties transferred from Agriculture and Industries Department, aviation fuel exempt, Secs. 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, 8-17-102 added; Sec. 8-17-89 repealed; Secs. 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-329, 40-17-340, 40-17-359, 40-17-362 am'd.
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.

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.

This bill would require the Alabama Department of Revenue to collect the fees.

This bill would clarify the definitions used for petroleum products fee under Title 8, Chapter 17, Code of Alabama 1975.

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.

This bill would change the date which importers importing motor fuel from a bulk plank or some other non-terminal storage location would pay the tax levied pursuant to the Alabama Terminal Excise Tax.

Subjects
Taxation

Bill Actions

H

Lee motion to Indefinitely Postpone adopted Voice Vote

H

Lee motion to Substitute SB133 for HB122 adopted Voice Vote

H

Motion to Adopt adopted Roll Call 387

H

Agriculture and Forestry Amendment Offered

H

Third Reading Indefinitely Postponed

H

Read for the second time and placed on the calendar 1 amendment

H

Read for the first time and referred to the House of Representatives committee on Agriculture and Forestry

Bill Text

Votes

Documents

Source: Alabama Legislature