SB188 Alabama 2019 Session

Summary

Primary Sponsor

Gerald H. AllenSenator

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 would let Alabama's Revenue Commissioner temporarily waive motor fuel licensing requirements for importers, exporters, and transporters during a state of emergency to help fuel reach affected areas.

What This Bill Does

It adds a temporary licensing waiver for motor fuel importers, exporters, and transporters during declared emergencies or disasters. The waiver would apply only to licensing requirements under Section 40-17-332 and only for shipments to areas with a current emergency or disaster declaration, while the declaration is in effect. The waiver does not waive other requirements or taxes, such as the Alabama Terminal Excise Tax.

Who It Affects

• Motor fuel importers, exporters, and transporters who operate during emergencies; they could receive temporary licensing waivers.
• Residents and businesses in areas declared under a state of emergency who rely on motor fuel and may benefit from smoother fuel flow.

Key Provisions

• Adds temporary licensing waiver authority for motor fuel importers, exporters, and transporters during a state of emergency or disaster (via Section 40-2-11).
• Waiver applies only to licensing requirements under Section 40-17-332 and only for shipments to areas within a declared emergency or disaster and only while the declaration is in effect.
• Waiver does not authorize waiving any other requirements or taxes, including the Alabama Terminal Excise Tax.
• The act becomes effective immediately upon passage and approval by the Governor.

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