SB201 Alabama 2015 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2015

Title

Motor fuel excise tax, importers of motor fuel, date tax due, changed, Sec. 40-17-340 am'd.

Summary

SB201 changes when importers must pay the motor fuel terminal excise tax for fuel brought in from bulk plants or other non-terminal storage, introducing earlier payment and a monthly filing structure.

What This Bill Does

For fuel imported from a bulk plant or other non-terminal storage, the tax must be paid by the 3rd business day after importation, with the monthly payment for the preceding month due by the 22nd. It also applies to fuel imported from an out-of-state terminal from suppliers who have not precollected the tax, requiring payment by the 3rd business day after importation and the 22nd monthly deadline. The bill provides a 0.5% administrative discount for timely filing by suppliers. The act becomes effective the first day of the third month after passage and governor's approval.

Who It Affects

• Importers of motor fuel that arrive from bulk plants or other non-terminal storage locations: must pay the terminal excise tax by the 3rd business day after importation and the monthly payment by the 22nd for the preceding month.
• Importers of motor fuel from out-of-state terminals where the supplier has not precollected the tax: must pay by the 3rd business day after importation and by the 22nd monthly deadline.

Key Provisions

• Amends Section 40-17-340 to change the payment timing for importers of motor fuel from bulk plants/non-terminal storage locations to the 3rd business day after importation, plus a 22nd-day monthly payment for the preceding month.
• Extends the same timing requirements to importers acquiring fuel from an out-of-state terminal from suppliers that have not precollected the tax.
• Allows a 0.5% administrative discount for timely filing and payment by suppliers or permissive suppliers.
• Effective date: the first day of the third month following passage and approval.

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

Subjects

Gasoline Tax