Ala. Admin. Code r. 810-8-1-.11
Current through Register Vol. 43, No. 1, October 31, 2024
Section 810-8-1-.11 - Refund Policy Pertaining to the Exemption of Certain Organizations from State Gasoline and Diesel Fuel Excise Taxes(1) With respect to gasoline and diesel fuel excise taxes required by law to be added to the price of the gasoline and diesel fuel, those organizations specifically exempt from such taxes, excluding those entities listed in § 40-17-329(e), must pay the appropriate tax at time of purchase and the amount of such tax shall be refunded to such organizations on a quarterly basis. (2) Request for such refund must be made on forms furnished by the department, properly attested to, along with a copy of the original purchase invoices and any other information that the department may deem necessary. The purchase invoice must show the following: (b) Name and address of vendor(f) Tax as a separate line item or a statement on the purchase invoice that the State Excise Tax has been included in the price per gallon. (3) The statute of limitations for filing a refund petition is two (2) years from the date that the fuel was purchased.Ala. Admin. Code r. 810-8-1-.11
Effective May 1, 1976, Amended: Filed December 14, 1987, Filed April 22, 1993. Amended: Filed January 19, 1996. Amended: Filed April 29, 1996; effective June 3, 1996. Amended: Filed August 27, 2010; effective October 1, 2010. Amended: Filed June 29, 2012; effective August 3, 2012.Amended by Alabama Administrative Monthly Volume XXXVII, Issue No. 12, September 30, 2020, eff. 11/14/2019.Authors: Steve DuBose, Bonita Calhoun
Statutory Authority:Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-17-322, 40-17-323, and 40-17-326(c).