Alabama Code 8-17-99. Deduction on monthly returns

(a) The person first selling, the person importing, or the inspection fee permit holder of dyed diesel fuel or dyed kerosene may take a deduction on the monthly return for sales of dyed diesel fuel or dyed kerosene to the following:

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Terms Used In Alabama Code 8-17-99

following: means next after. See Alabama Code 1-1-1
person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1

(1) United States Government.

(2) Exports by the inspection fee permit holder.

(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.

(4) Sales to the ultimate consumer for use in firing steam boilers or combustion generating turbines by compression.

(b) The person first selling, the person importing, or the inspection fee permit holder of lubricating oil may take a deduction on the monthly return for sales of lubricating oil to the following:

(1) United States Government.

(2) Exports by the inspection fee permit holder.

(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.

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