ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
Every motor carrier is required to file a quarterly fuel tax return with the Department of Revenue, including therein a true mileage and fuel usage record of all those vehicles for which that carrier has obtained annual fuel markers.
(Sections 40-17-18 and 40-17-152, Code of Alabama 1975) History: Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.