SB112 Alabama 2020 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

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

SB 112 would authorize temporary waivers of IFTA and IRP requirements, plus motor fuel licensing rules, during a declared emergency or disaster to aid disaster relief in Alabama.

What This Bill Does

The bill gives the Alabama Department of Revenue Commissioner the power to temporarily waive requirements for the International Fuel Tax Agreement and the International Registration Plan during a state of emergency or disaster. It also allows temporary waivers of motor fuel importer/exporter/transporter licensing requirements during emergencies for areas affected by the emergency, but only while the declaration is in effect and only for importing, exporting, or transporting motor fuel to the affected areas, and it does not waive the Alabama Terminal Excise Tax. It further allows temporary waivers of the IRP and IFTA requirements for interstate disaster relief travel during the emergency; these waivers apply only when traveling to areas with a declared emergency and end when the declaration ends, and they do not permit operation without base-state registration or insurance, nor do they waive weight limits or other rules. The act becomes effective immediately upon the Governor's approval.

Who It Affects

• Motor vehicle operators and carriers engaging in interstate disaster relief traveling to areas with a declared state of emergency or disaster who may be able to use temporary waivers of IRP/IFTA and related licensing requirements.
• Businesses and entities that import, export, or transport motor fuel to disaster-affected areas and would be subject to temporary waivers of licensing requirements under 40-17-332.

Key Provisions

• Adds temporary waiver authority for motor fuel importer/exporter/transporter licensing under Section 40-17-332 during a state of emergency or disaster; waivers apply only to those importing/exporting/transferring motor fuel to areas with declared emergencies and only while the declaration is in effect; waivers do not waive the Alabama Terminal Excise Tax.
• Temporarily waives the requirements for the International Registration Plan under Section 32-6-56 and the International Fuel Tax Agreement under Section 40-17-272 during a state of emergency or disaster; waivers apply to interstate disaster relief travel to declared areas and only during the declaration; waivers do not permit operation without base-state registration or insurance, nor do they waive weight limits or other restrictions.
• Effective date: The act becomes effective immediately following the Governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation