ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
810-8-1-.05. Motor Fuel Marker Enforcement.
(1) By virtue of the authority granted to the Commissioner of the
State Department of Revenue under the provisions of Title 40, Chapter 17, Section
150, and Title 40, Chapter 17, Section 152, Code of Alabama 1975, and
otherwise by law, and whereas, it being the opinion of the Commissioner of Revenue
that a regulation is necessary to establish clear and consistent requirements
for the display of Motor Fuel Identification Markers issued under the provisions
of Title 40-17-150, it is hereby declared that commencing February 1 of the
calendar year 1981, Motor Fuel Identification Markers will be displayed as follows:
- (a) The Motor Fuel Identification Marker must be permanently
affixed to the outside upper one-half of the metal portion of the left vehicle
door, on the driver side, immediately beneath the window. It will not be valid
if displayed on any other portion of the vehicle, or if it is not permanently
affixed. Buses will display markers on the outside on the metal portion immediately
beneath the window on the driver side.
(2) Operators of motor vehicles with motor fuel identification
markers not permanently affixed or displayed on any area of the vehicle other
than that prescribed above, shall be deemed in violation of Title 40-17-150,
Code of Alabama 1975, and each such failure or violation shall constitute
a misdemeanor; and, upon conviction, any person who violates Title 40-17-150
shall be punishable by a fine of not more than $300.00 as set forth in Title
40-17-155, Code of Alabama 1975. Each such violation shall constitute
a separate offense.
(Sections 40-17-150 and 40-17-152)
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