ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
810-8-1-.21. Undyed Motor Fuel Used Exclusively for "Off-Road Vehicles"
and "Off-Road Equipment".
(1) The use of undyed motor fuel on which the tax has been imposed
and paid shall be exempt from the tax imposed and the user shall be entitled
to a refund for the following use:
- (a) Vehicles used exclusively "off-the-highway" as referenced
in Regulation 810-8-1-.17(7).
- (b) "Off-road equipment" uses motor fuel for a purpose other
than the generation of power to propel a motor vehicle on a highway.
"Off-road equipment" includes the following:
- 1. SELF-PROPELLED EQUIPMENT such as tractors, bulldozers, mobile cranes,
vessels, barges, ships, and
- 2. STATIONARY EQUIPMENT such as generators, boilers, reefers, and heating
units.
(Sections 40-17-18, 40-17-2, 40-17-14 and 40-17-220, Code of Alabama 1975.)
History: Amendment filed with LRS January 19, 1996. Certification filed with
LRS April 29, 1996, effective date June 3, 1996.
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