SB219 Alabama 2018 Session

Summary

Primary Sponsor

Shay ShelnuttSenator

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

SB 219 would create a national single point electronic system for filing and paying Alabama county and municipal motor fuel taxes, standardize tax rules across jurisdictions, and set up an advisory committee to guide the rollout.

What This Bill Does

The bill requires the Department of Revenue to develop and make available an electronic single point system for filing and remitting local motor fuel taxes. It standardizes certain tax elements (point of collection, tax measure, due dates, penalties, and exemptions) across counties and municipalities, but not the tax rate, and it creates a Local Motor Fuel Tax Advisory Committee to advise on system design and operation. It also mandates jurisdiction-wide use of the system, outlines who pays and how, and sets timelines and penalties for changes and non-compliance; it includes exemptions and allows the department to adopt implementing rules.

Who It Affects

• Taxpayers required to file and remit local motor fuel taxes (distributors, retailers, and importers) who would use the electronic single point filing and payment system for their local tax returns and payments.
• Local taxing jurisdictions (counties and municipalities) that levy motor fuel taxes and would conform to standardized rules and require use of the system for tax administration.

Key Provisions

• Create an electronic single point of filing and payment system for county and municipal motor fuel taxes, available for tax periods after September 30 following the effective date of the act, at no charge to local jurisdictions or taxpayers.
• Standardize local motor fuel taxes on point of collection, measure of taxation, due dates, penalties, and exemptions (but not the tax rate), and allow the Department of Revenue to adopt rules to implement these standards.
• Establish the Local Motor Fuel Tax Advisory Committee to advise on the system's design and functionality, with representation from counties, municipalities, distributors/retailers, the Department of Revenue, and specified nonvoting members.
• Require all local jurisdictions to use the system, with returns and payments filed electronically and penalties for non-compliance; create enforcement timelines and notification requirements for new or amended taxes.
• Supersede existing county motor fuel tax levies that are inconsistent with the act (regarding collection, due dates, penalties, and exemptions) and require new municipal and county levies to conform to the act.

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