SB219 Alabama 2018 Session

This bill would require the Department of Revenue to develop and make available a single point of filing and payment system for county and municipal motor fuel taxes. This bill would also require the standardization of county and municipal motor fuel taxes. The bill would also establish a Local Motor Fuel Tax Advisory Committee to advise the Department of Revenue on procedures and the operation of the system

Relating to motor fuel taxes; to require the Department of Revenue to develop and make available a system which allows any taxpayer required to file and remit a county or municipal motor fuel tax to file and remit the motor fuel tax returns and payments through an electronic single point of filing and payment system; to provide for the use of the local electronic single point of filing and payment system by a taxpayer or local taxing jurisdiction at no charge; to provide for standardization among all county and municipal motor fuel tax levies regarding point of collection, measure of taxation, due dates, penalties, and exemptions, but not the rate of tax; to allow the Department of Revenue to adopt rules to implement this act; and to create a Local Motor Fuel Tax Advisory Committee to provide advice to the Commissioner of Revenue and to provide for its members, powers, and duties.