HB122 Alabama 2015 Session

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

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, 40-17-340, 40-17-359, and 40-17-362, Code of Alabama 1975, relating to the collection and distribution of certain petroleum products by the Department of Revenue.