HB180 Alabama 2020 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Steve McMillan
Republican
Session: Regular Session 2020
Title: Emergencies or disasters, declared by President or Governor, Dept. of Rev. Commissioner authorized to waive International Fuel Tax Agreement and International Registration Plan relating to motor vehicles, Sec. 40-2-11 am'd.
Summary: HB180 lets Alabama's Department of Revenue temporarily waive certain IFTA and IRP requirements during declared emergencies or disasters to aid disaster relief and affected areas.
What This Bill Does
The bill authorizes the Commissioner of the Department of Revenue to temporarily waive the International Registration Plan (IRP) and the International Fuel Tax Agreement (IFTA) requirements for motor vehicles involved in interstate disaster relief during a declared emergency or disaster. It also allows temporary waivers of motor fuel importer/exporter licensing requirements and related reporting during emergencies to facilitate fuel movement to affected areas, while clarifying that taxes and other rules still apply. The waivers are limited to the duration of the emergency and do not excuse base registrations, insurance, weight limits, or other legal requirements.

Who It Affects
Motor carriers and drivers engaged in interstate disaster relief traveling to areas with a declared state or federal emergency, who would receive temporary IRP/IFTA relief during the emergency period.
Motor fuel importers/exporters and licensees required to file licenses under Section 40-17-332, who would receive temporary licensing relief and related reporting concessions during the emergency to move fuel to affected areas.

Key Provisions
Allows the Commissioner of the Department of Revenue to temporarily waive IRP and IFTA requirements for motor vehicles engaged in interstate disaster relief during a declared state of emergency or disaster, effective only during the declaration.
Allows temporary waivers of motor fuel importer/exporter licensing requirements under Section 40-17-332 during a state of emergency or disaster, for movements to areas within the United States where the emergency is declared, during the declaration period.
Allows temporary waivers of IRP (Section 32-6-56) and IFTA (Section 40-17-272) requirements during a state of emergency or disaster for interstate disaster relief travel, with the waivers not permitting operation in Alabama without base registration/insurance or overriding weight limits or other laws.
Specifies that waivers do not extend to Alabama Terminal Excise Tax or other taxes, and do not relieve other restrictions or legal requirements beyond the waived provisions.
Effective immediately upon passage and governor approval; the act becomes law when enacted.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation