Section 40-17-2 Levied; credit or refund.
Section 40-17-2
Levied; credit or refund.
There is hereby levied an excise tax on motor fuel of $.13 per gallon, which shall be collected as herein provided.
(1) Every distributor or supplier shall collect and pay over to the state Department of Revenue an excise tax of $.13 per gallon upon the receipt, by any means other than a transfer by a marine vessel or pipeline, of motor fuel from a terminal, refinery, barge, barge line, or pipeline terminal in this state, or upon import into this state by any means other than pipeline, marine vessel, or the fuel supply tank of the vehicle, for any use of motor fuel not exempted by this article. Provided, that where any excise tax imposed by this section shall have been paid to the state by a distributor or supplier the payment shall be sufficient, the intent being that the tax shall be paid to the state but once; provided, further, that motor fuel subject to the excise tax levied by this article shall not be subject to any other excise tax levied by the state. Motor fuel that is indelibly dyed and chemically marked in accordance with regulations issued by the Secretary of the Treasury of the United States under 26 U.S.C. §4082 shall be exempt from the tax imposed by this section.
(2) A licensed distributor may take a credit or request a refund pursuant to the provisions of Section 40-2A-7, for the following sales of motor fuel on which the tax has been imposed by this article:
a. Motor fuel sold to the United States.
b. Motor fuel used to propel aircraft powered by jet or turbine engines;
c. Motor fuel sold to governing bodies of counties and incorporated municipalities;
d. Motor fuel sold to city and county boards of education;
e. Motor fuel sold to the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and to private and church school systems as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state;
f. Motor fuel sold as kerosene for lighting or heating purposes;
g. Motor fuel that is sold from one Alabama licensed distributor to another Alabama licensed distributor; and
h. Motor fuel which is exported by the licensed distributor.
i. Motor fuel that is used for off-road agricultural purposes on the farm.
(3) The use of motor fuel on which the tax has been imposed and paid under the provisions of this article shall be exempt from the tax imposed by this article and the user shall be entitled to a refund when motor fuel is used in designated off-road vehicles, or other off-road equipment (except marine use), or for commercial marine use as defined by the federal government or for any of the uses described in subdivision (2). The end user shall be entitled to apply for a refund on a quarterly basis for excise taxes paid according to the provisions of this article, subject to the following limitations:
a. Applications for refund shall be completed by the end user on forms prescribed by the Commissioner of Revenue and sworn to by the applicant before some officer authorized to administer oaths.
b. The statute of limitations for filing refunds is within three years of the date that the motor fuel was purchased.
c. The provisions of this section shall become effective for tax-paid motor fuel purchased on or after October 1, 1995.
d. Notwithstanding the foregoing provisions of this section, all motor fuel used by off-road equipment used for agricultural purposes shall be exempt from the tax imposed by this article at the time of sale. Provided, however, clear motor fuel shall only be sold for such purposes if no dyed motor fuel is available from the agricultural users supplier.
(4) Any applicant for the refund of the taxes levied herein who willfully files an inaccurate petition or false claim for a refund shall be subject to a penalty of 100% of the refund claimed, along with interest assessed according to the provisions of Section 40-1-44.
(5) Any person shall pay to the Department of Revenue an excise tax of $.13 per gallon, on:
a. Motor fuel which was allowed as a credit under the provisions of this article which is sold for a use not allowed as a credit by the provisions of this article.
b. Motor fuel on which no tax has been paid under the provisions of this article when it is used to operate a highway vehicle not exempted under the provisions of this article.
c. Motor fuel on which tax imposed by this article has been refunded when it is used to operate a highway vehicle not exempted under the provisions of this article.
d. Dyed motor fuel used to operate any on-road vehicles other than city and county vehicles or used in marine craft not used for commercial purposes.
(Acts 1939, No. 590, p. 958, §2; Code 1940, T. 51, §665(2); Acts 1951, No. 902, p. 1539, §2; Acts 1953, No. 694, p. 947, §2; Acts 1955, 1st Ex. Sess., No. 42, p. 64; Acts 1971, No. 1727, p. 2889; Acts 1992, No. 92-205, p. 503, §1; Acts 1995, No. 95-410, p. 881, §1.)