HB550 Alabama 2015 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Lynn Greer
Republican
Session: Regular Session 2015
Title: Motor fuel tax, clarify certain levy and exemption of tax on motor fuel based on whether certain fuels are exported to another state or sold in state, Secs. 40-17-328, 40-17-329 am'd.
Summary: HB550 would tax motor fuels delivered to destinations in Alabama while clarifying exemptions for fuels exported from Alabama with proof of export.
What This Bill Does
The bill amends existing motor fuel tax statutes to tax certain fuels delivered to a destination in Alabama and to exempt fuels exported from Alabama when proof of export is available. It specifies acceptable proof of export (such as terminal destination state shipping documents) and lists fuels that qualify for exemption, including certain dyed fuels and aviation fuels. It also creates and defines refund mechanisms for exporters, licensed distributors, aviation fuel purchasers, exempt agencies, and end users, with monthly or quarterly refund rights and conditions, and it sets rules and definitions for how these refunds are to be processed.

Who It Affects
In-state motorists, highway vehicle operators, and end users who would pay the motor fuel tax on fuels delivered to Alabama destinations unless exempted.
Fuel exporters, licensed suppliers, exempt agencies, and aviation fuel purchasers who can claim exemptions or refunds and must provide proof of export or other qualifying documentation.

Key Provisions
Provision 1: Tax on fuels delivered to destinations in Alabama and exemptions for exported fuels with proof of export (including documentation requirements and examples of exempt fuels).
Provision 2: Refund and exemption administration, including monthly/quarterly refund processes for exporters, distributors, exempt agencies, aviation fuel purchasers, end users, and hub operations, plus related definitions and eligibility conditions.

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