HB82 Alabama 2019 Session

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

This bill lets the Alabama Department of Revenue temporarily waive motor fuel licensing requirements for importers, exporters, and transporters during a declared state of emergency to help fuel reach affected areas.

What This Bill Does

It adds temporary waiver authority for licensing requirements related to motor fuel importers, exporters, and transporters under Section 40-17-322, but only during a declared state of emergency or disaster. The waiver applies only to areas within the United States where the emergency is declared and only while the declaration is in effect. It does not waive any taxes or other non-licensing requirements, and the act becomes effective immediately upon passage.

Who It Affects

• Motor fuel importers, exporters, and transporters in Alabama, who could have their licensing requirements temporarily waived during emergencies.
• Residents in areas affected by a declared state of emergency, who could benefit from a more reliable flow of motor fuel.

Key Provisions

• Amends Section 40-2-11 to authorize temporary waivers of motor fuel importer/exporter/transporter licensing requirements during a state of emergency or disaster.
• Waivers apply only to licensing requirements under Section 40-17-322 and only in areas within the United States where a state of emergency or disaster is declared, and only while the declaration is in effect.
• Waivers do not waive any taxes (including the Alabama Terminal Excise Tax) or other licensing or regulatory requirements beyond the licensing provisions.
• The act takes effect immediately upon passage and governor's approval (or as otherwise provided by 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