(a)  Dispensing equipment shall be marked, "DYED DIESEL FUEL - NONTAXABLE USE ONLY - PENALTY FOR TAXABLE USE."  
(b)  Any distributor selling dyed motor fuels exclusively for off-road use to a retail outlet must issue an invoice for each sale. Invoices issued for each sale shall contain the invoice number, date of sale, number of gallons, and the correct name and address of each purchaser. The following statement must appear on the front of each invoice: "Dyed Diesel Fuel, Non-Taxable Use Only-Penalty for Taxable Use".

(Section 40-17-18, Code of Alabama 1975) History: Emergency regulation filed with LRS June 12, 1992, effective June 12, 1992. Notice filed with LRS July 22, 1992. Certification filed with LRS October 23,1992, effective November 27, 1992. Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.