(a)  The purchaser is a distributor or supplier who has obtained a motor fuels or gasoline license from the Commissioner of Revenue under Section 40-17-14 to purchase motor fuel less tax and assume full responsibility for the payment of the tax, or  
(b)  The motor fuel is indelibly dyed and chemically marked in accordance with regulations issued by the Secretary of the Treasury of the United States under 26 U.S.C. 4082.

Sections 40-17-18 and 40-17-14, Code of Alabama 1975) History: Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.