HB470 Alabama 2017 Session

Summary

Primary Sponsor

Lynn Greer

Republican

Session

Regular Session 2017

Title

Motor fuel taxes, levied by local governments, single point of filing and payment, electronic program Revenue Dept., to provide, Local Motor Fuel Advisory Committee

Summary

HB470 would create an electronic, single-point filing and payment system for county and municipal motor fuel taxes, with funding to help localities interface with it and guided by a Local Motor Fuel Tax Advisory Committee.

What This Bill Does

The Department of Revenue would develop and make available a system that lets taxpayers file and remit county or municipal motor fuel tax returns and payments electronically. The system would only handle filing and payment and would not administer or enforce local taxes. There would be no charge to use the system for taxpayers or local jurisdictions. The state would provide up to $1,000,000 over three years to assist local taxing jurisdictions with interfacing to the system, and a Local Motor Fuel Tax Advisory Committee would advise on its design and operation.

Who It Affects

• Local taxing jurisdictions (counties and municipalities) would be required to participate in and facilitate the system, provide tax information and notices, and interface with the electronic filing program.
• Taxpayers required to file local motor fuel taxes would use the system to file returns and remit payments electronically (where required), and would be subject to the system's rules and any local jurisdiction payment requirements.

Key Provisions

• DoR must develop and make available by Sept 30, 2018 an electronic single-point filing and payment system for county and municipal motor fuel taxes; it handles filing and remittance only and cannot administer or enforce local taxes.
• System and use must be free of charge for taxpayers and local taxing jurisdictions; DoR will provide up to $1,000,000 over three years to help local taxing jurisdictions interface with the system.
• Create Local Motor Fuel Tax Advisory Committee to advise on design and operation; committee composition includes three county representatives, three municipal representatives, two retail representatives, and two nonvoting members from local government and business.
• Local taxing jurisdictions must notify DoR 30 days before the effective date of any new or amended local motor fuel tax and provide current tax rate information; DoR will program new taxes only after notice.
• Taxpayers filing electronically must remit payment through the system (or via an approved electronic method acceptable to the jurisdiction); the system serves as a conduit for payments to designated accounts.
• Penalties and interest follow state law, but local jurisdictions may elect 1% monthly interest and apply local discount rates if they notify the department; waivers are handled by the local jurisdiction.
• Effective date: returns and payments for tax periods beginning after Sept 30, 2018; the act does not authorize local fees for maintaining the system.

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

Subjects

Counties