(1) Code of Alabama 1975, Title 40, Chapter 17, Section
142, sets forth the conditions and limitations of credit allowed for the tax
paid on the over-purchase of motor fuels in Alabama. Any calendar quarter in
which an interstate motor carrier purchases more fuel in Alabama than is used
by the carrier's vehicles on Alabama highways in that same calendar quarter,
it follows that the carrier must purchase less fuel in some surrounding state
or states than is used in that state or states in that same calendar quarter.
The over-purchase situation in Alabama makes it necessary for the interstate
motor carrier to pay taxes to the state or states of under-purchase of fuel
on which taxes were paid to Alabama at time of purchase. This creates dual taxation.
(2) The above condition causes the interstate motor carrier to
be in a position to obtain a credit and/or refund for the overpayment of such
tax payment provided the carrier furnishes proof of the following:
- (a) When applying a credit against a tax liability, the proof
must be a copy of a fuel tax return from the state or states to which the
payment is made certified by either the appropriate state or states or by
the motor carrier and a copy of the records, computer print-outs, lists, etc.,
of Alabama over the road fuel purchases and/or withdrawal of fuel from storage
in Alabama. The certification by the motor carrier must be in the form of
a notarized affidavit and must read "under penalties of perjury, I declare
that the information provided in the accompanying schedules is true, correct
and complete to the best of my knowledge and belief."
- (b) When applying for a refund the proof of payment must be
a copy of a fuel tax return from the state or states to which the payment
has been made and a copy of the records, computer print-outs, lists, etc.,
of Alabama over the road fuel purchases and/or withdrawal of fuel from storage
in Alabama. The application for refund must be notarized and must be signed
by the person preparing the application. The person who signs the application
for refund must be an authorized representative of the motor carrier. The
notarized statement will be in lieu of certified copies of fuel tax returns
from other states and shall read "under penalties of perjury, I declare that
the information given in the application for refund and in accompanying schedules
are true, correct and complete to the best of my knowledge and belief."
(3) The overpayment referred to in paragraph 2 above must be paid
to the other state or states in the same calendar quarter in which the over-purchase
situation existed in Alabama. The credit and/or refund made will be only to
the extent of that tax paid to Alabama, but will in no case exceed the rate
of tax applicable in Alabama. If the interstate motor carrier furnishes proof
of payment as indicated above, such carrier can use that credit against a subsequent
fuel tax liability occurring in any of the three succeeding calendar quarters,
or, upon proper application, a refund can be made to the interstate motor carrier
within three years.
(Sections 40-17-152, 40-17-18, and 40-17-142)(Readopted through APA effective
October 1, 1982, amended December 24, 1993.) History: Original author and adoption
date unknown; readopted through APA effective October 1, 1982; amendment filed
with Legislative Reference Service January 17 1986; amendment filed June 10,
1987; Dwight W. Pridgen, Chief, Natural Resources and License Tax Division;
Amendment filed December 14, 1987, Author Verlon R. Frost. Filed with LRS September
10, 1993. Certification filed with LRS November 19, 1993, Effective December
24, 1993.
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