The Alabama Department of Revenue has issued new and amended motor fuel rules that conform to the provisions of the new Alabama Terminal Excise Tax Act taking effect on October 1, 2012. (TAXDAY, 2011/06/13, S.7 ) The rules address the change in the point of taxation of motor fuels from the distributor level to the terminal rack level (at the rack) or to the point when the fuels are removed from bulk terminals and imported into Alabama. Topics covered by the rules include returns, refunds, exemptions, and recordkeeping requirements. Several motor fuel tax rules also are repealed.
Rule §810-8-1-.01 and following, Alabama Department of Revenue, effective August 1 and 3, 2012