Effective immediately, the Department of Revenue will be utilizing an answering service to receive calls for the purpose of reporting the diversion of fuel. This service will be provided twenty-four hours a day, seven days a week. The answering service will receive the information concerning the diversion and will issue a department assigned diversion number that must be written on the shipping document.
The fuel diversion number will remain the same, 1-800-607-8529. Anyone who needs to divert shipments of gasoline or motor fuel from the original destination state to another state should call the diversion number prior to delivery of the fuel.
Failure to properly divert the shipment of gasoline or motor fuel may result in the following:
| Violation of Code Section 40-12-198(m)(4)(b) delivery of fuel to a destination state other than shown on the shipping document. Penalty for the first offense is twice the amount of excise tax payable on the improperly transported or diverted fuel. For the second or subsequent offenses, the penalty is the greater of $5,000 or five times the amount of excise tax payable on the improperly transported or diverted fuel. This penalty is in addition to any fuel excise tax assessed. |
| Violation of Code Section 40-12-201, illegal transportation or delivery of gasoline in Alabama. Penalty will be the seizure of all conveyances, boats and other vehicles of transportation and all tanks and other equipment used in connection with the illegal transportation or delivery of gasoline. |
If you have any questions concerning this matter, please contact this office at the following address or telephone number: