SB162 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Vivian Davis FiguresSenator
Democrat
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: SB 162 would let Alabama temporarily waive motor fuel licensing requirements for importers, exporters, and transporters during a declared state of emergency to keep fuel flowing to affected areas.
What This Bill Does
The bill would authorize the Commissioner of the Department of Revenue to temporarily waive licensing requirements for motor fuel importers, exporters, and transporters during a declared state of emergency or disaster. The waiver would apply only to areas within a state or territory where a state of emergency or disaster has been declared and only while that declaration is in effect. It does not waive any other requirements or taxes under the Alabama Terminal Excise Tax. The act would take effect immediately upon the Governor's approval.

Who It Affects
Motor fuel importers, exporters, and transporters who may receive a temporary license waiver during emergencies
The Alabama Department of Revenue, which would implement and enforce the waiver
Areas within states or U.S. territories covered by a declared state of emergency or disaster that require motor fuel shipments

Key Provisions
Authorizes temporary waiver of motor fuel importer/exporter/transporter licensing requirements under Section 40-17-332 during a declared state of emergency or disaster
Waiver applies only to areas with a declared emergency and only for the duration of the declaration
Waiver is limited to licensing requirements and does not excuse payment or other obligations under the Alabama Terminal Excise Tax
Effective immediately upon the Governor's approval

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