Ala. Admin. Code r. 810-8-1-.27

Current through Register Vol. 43, No. 1, October 31, 2024

Section 810-8-1-.27 - Licensed Exporter Refunds

(1) Any entity, other than a licensed supplier, who exports motor fuel to another state, must obtain an Alabama Exporter's License. The licensed exporter is required to file a monthly exporter return showing the amount of motor fuel exported from Alabama. The exporter return will serve as a petition for refund for Alabama tax paid motor fuel that is exported to another state. The refund amount will be netted against any liability that may be shown on the exporter return as due to the state.

(2) The refund will not be processed until the licensed exporter submits to the department the documentation proving to the department's satisfaction that the other state (s) taxes were paid. That proof can include a copy of the other state(s) tax return, a certification from the other state(s) that the tax was paid, or any other documentation deemed necessary by the department.

Repealed: Filed April 29, 1996; effective June 3, 1996. New Rule: 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), 40-17-323, 40-17-329(b).