§ 40-17-320 Short title
§ 40-17-321 Legislative intent
§ 40-17-322 Definitions
§ 40-17-323 Promulgation of rules; reporting forms or format
§ 40-17-324 Exchange of information with other states
§ 40-17-325 Levy of excise tax; rates
§ 40-17-326 Taxable activities; terminal operators deemed suppliers; tax to be added to selling price of motor fuel
§ 40-17-327 Taxable unaccounted for motor fuel losses at a terminal
§ 40-17-328 Fuels on which tax is levied; who is liable for tax
§ 40-17-329 Exemptions
§ 40-17-330 Refund petitions and claims
§ 40-17-331 Floor-stocks tax on motor fuel
§ 40-17-332 Licenses required
§ 40-17-333 Application for license
§ 40-17-334 Licensed permissive suppliers
§ 40-17-335 Surety bond
§ 40-17-336 Refusal to issue license; appeal
§ 40-17-337 Issuance of license; nontransferability
§ 40-17-338 Discontinuance of business by a licensee
§ 40-17-339 Cancellation of license
§ 40-17-340 Filing of monthly return and payment due
§ 40-17-341 Remitting of taxes due to supplier or permissive supplier
§ 40-17-342 Requirements for returns
§ 40-17-343 Deductions from monthly return for payments not previously remitted; administrative discount
§ 40-17-344 Payments held in trust for the state; notification of nonpayment
§ 40-17-345 Import verification number; licensing
§ 40-17-346 Monthly exporter returns
§ 40-17-347 Monthly informational report of terminal operators; annual report
§ 40-17-348 Monthly informational report of motor fuel transporter
§ 40-17-349 Violations
§ 40-17-350 Transportation of motor fuel; inspections
§ 40-17-351 Civil penalties
§ 40-17-352 Criminal penalties
§ 40-17-353 Seizure of storage receptacles pending payment of taxes, interest, and penalties; sale of motor fuel; forfeiture of contraband
§ 40-17-354 Recordkeeping
§ 40-17-355 Refusal to permit inspection
§ 40-17-356 Dyed diesel fuel
§ 40-17-357 Preemption of local laws
§ 40-17-358 Taxes to be borne by consumer and paid once
§ 40-17-359 Distribution and use of proceeds
§ 40-17-360 Disposition of aviation fuel proceeds
§ 40-17-361 Disposition of diesel proceeds
§ 40-17-362 Use of tax proceeds for highway purposes
§ 40-17-362.1 Motor fuel taxes to be used for road and bridge purposes only; exceptions
§ 40-17-363 Funding

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Alabama Code > Title 40 > Chapter 17 > Article 12 - Alabama Terminal Excise Tax Act

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
  • month: means a calendar month. See Alabama Code 1-1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • preceding: means next before. See Alabama Code 1-1-1
  • Probate: Proving a will
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1