HB163 Alabama 2019 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: Steve McMillan
Republican
Session: Regular Session 2019
Title: Motor fuel taxes, to authorize Revenue Commissioner to temporarily waive licensing requirements for fuel importers, exporters, and transporters during a state of emergency, Sec. 40-2-11 am'd.
Summary: HB 163 lets the Alabama Revenue Commissioner temporarily waive motor fuel licensing requirements for importers, exporters, and transporters during a declared state of emergency or disaster.
What This Bill Does
The bill adds a new authority to allow the Department of Revenue to temporarily waive motor fuel licensing requirements for importers, exporters, and transporters during a state of emergency or disaster. The waiver applies only to shipments to areas within the United States where a state of emergency or disaster is declared, and only when the import, export, or transport happens during the declaration. It also preserves other tax and licensing obligations (such as the Alabama Terminal Excise Tax) and allows the department to extend filing deadlines. The measure becomes effective immediately upon passage.

Who It Affects
Motor fuel importers, exporters, and transporters who may receive temporary licensing waivers during a declared state of emergency or disaster.
The Alabama Department of Revenue and state officials who administer licensing waivers and related reporting requirements during emergencies.

Key Provisions
Adds new authority in Section 40-2-11 (subdivision 13) allowing the Department of Revenue to temporarily waive motor fuel importer, exporter, or transporter licensing requirements under Section 40-17-332 during a state of emergency or disaster, for shipments to areas with a declared emergency or disaster, and only during the declaration.
Waiver cannot be used to waive any other requirements or taxes, including the Alabama Terminal Excise Tax.
Also permits the department to extend the time for filing any report or written statement required to be filed with the department.
Effective immediately upon passage and approval by the Governor (or otherwise becoming law).

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