Alabama Department of Revenue - Motor Fuels Tax Rules

ALABAMA DEPARTMENT OF REVENUE

BUSINESS & LICENSE TAX DIVISION

MOTOR FUELS TAX RULE
810-8-1-.07. IMC Fuel Permit Fees.

(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, as amended by Act No. 94-586, and whereas, it being the opinion of the Commissioner of Revenue that a regulation is necessary to establish Annual Fees, it is hereby declared that commencing October 1, 1994 the fees charged for fuel identification markers and trip permits for all qualified motor vehicles as defined in Act No. 94-586* are as follows:

(a) Every Alabama IFTA-based carrier and non-IFTA-member jurisdiction carrier shall, for all qualified motor vehicles traveling in Alabama, pay a fuel identification marker fee covering the administrative costs of issuing the fuel markers. The fuel identification marker fee will be $4.50 per vehicle. The fee will be adjusted annually as administrative costs change.

(b) Those carriers who operate a qualified motor vehicle in Alabama without the required fuel identification markers are required to purchase a trip permit, not exceeding seven days, for a fee, equal to the fuel identification marker fee mentioned in Section (a) above, for each permit issued. Drivers must furnish proof of purchase of fuel in all cases.

(2) Operators having only occasional or infrequent trips may obtain temporary seven-day fuel permits by either of two methods:

(a) Remit the current fee and required information to either the Alabama Department of Revenue Service Center(s) or the Natural Resources and License Tax Division, License Section.

(b) Transmit the current fee thru wire permitting services with the permit being furnished to the driver at point of transmission.

(3) *Act No. 94-586 defines a qualified motor vehicle as a vehicle designed, or maintained for transportation of persons or property, except recreational vehicles, and which meets any of the following:

(a) Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 12,000 kilograms.

(b) Has three or more axles regardless of weight.

(c) Is used in combination, when the weight of the combination exceeds 26,000 pounds or 12,000 kilograms gross vehicle weight or registered gross vehicle weight.

Note: If the provisions set forth in the IFTA agreement are amended in the future and conflict with the provisions of Alabama law or any rules and regulations promulgated by the commissioner, then the agreement provisions would prevail.

(Sections 40-17-152, Code of Alabama 1975) (Adopted through APA effective December 28, 1994, amended June 3, 1996.) History: Filed with LRS September 21, 1994. Certification filed with LRS November 23, 1994, effective December 28, 1994. Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.

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