SB133 Alabama 2015 Session

Summary

Primary Sponsor

Tom Whatley

Republican

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fuel exempt, Secs. 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, 8-17-102 added; Sec. 8-17-89 repealed; Secs. 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-329, 40-17-340, 40-17-359, 40-17-362 am'd.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.

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Subjects

Taxation