HB298 Alabama 2018 Session

Summary

Primary Sponsor

Paul W. LeeRepresentative

Republican

Session

Regular Session 2018

Title

Motor fuel taxes, single point of filing and payment system, Rev. Dept. to administer, taxes and exemptions standardized, Local Motor Fuel Tax Advisory Committee estab.

Summary

HB 298 would create an electronic single-point system for filing and paying local motor fuel taxes per gallon, run by the Department of Revenue, and establish a Local Motor Fuel Tax Advisory Committee to guide its development.

What This Bill Does

The Department of Revenue must develop and provide an electronic single-point filing and payment system for local motor fuel taxes calculated per gallon. The system must be free to use for both taxpayers and local jurisdictions and will handle only filing and remittance, not enforcement or administration of the taxes. Local jurisdictions must provide notices and lists of their per-gallon taxes; taxpayers using the system will file returns and remit payments, with data available to the jurisdictions; non-state-administered payments flow from taxpayers to the jurisdiction. Tax returns are due by the 20th of the month after accrual, refunds are handled by the local jurisdiction, and the Local Motor Fuel Tax Advisory Committee is created to advise on the system.

Who It Affects

• Taxpayers required to file and remit local motor fuel taxes calculated per gallon will gain access to a free electronic filing and payment system for their returns.
• Local taxing jurisdictions (counties and municipalities) that levy per-gallon motor fuel taxes, and the Alabama Department of Revenue, will interact with the system and receive reports; local authorities must provide tax information and monitor remittance via the system.

Key Provisions

• The Department of Revenue must develop and implement a free electronic single-point filing and payment system for local motor fuel taxes calculated per gallon; the system handles filing and remittance only.
• The system applies to county and municipal taxes (including license taxes) calculated on a per-gallon basis and is designed to standardize filing/remittance without enabling local tax administration or enforcement through the system.
• Local jurisdictions must provide notice of new or amended per-gallon taxes and list current taxes; the department must notify taxpayers; system programming for new taxes may be limited until notice is provided; a local law is required to adopt new/amended taxes outside the normal meeting.
• Returns filed through the system must include store name, address, sales tax number, gallons sold, local tax paid, and other required information; taxpayers using the system must remit payment through the system or via an approved method.
• For non-state-administered local taxes, payments are remitted directly from the taxpayer to the local jurisdiction; the system serves as a conduit.
• The system will provide a monthly report to each local jurisdiction detailing taxes paid, including taxpayer name, store address, gallons, and tax remitted.
• A Local Local Motor Fuel Tax Advisory Committee is established, with representation from county and municipal governments, the retail sector, and the Department of Revenue; it advises on system design and functionality and can appeal to the Legislative Council if its recommendations are not acted on.
• No fees may be charged to local jurisdictions or their designees for maintaining or operating the system; the act repeals conflicting laws; the act applies to returns and payments for periods after September 30, 2019.

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