ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
810-8-1-.48. Termination of License.
(1) Whenever any license holder terminates business within this
state by reason of the discontinuance, sale, or transfer of the business, such
license holder is required to submit the following to the department:
- (a) Notification in writing at least ten days prior to the time
the discontinuance, sale or transfer takes effect. Such notice shall include
(1) the date of discontinuance, sale or transfer; (2) if
applicable, name and address of the purchaser or transferee; and
- (b) At the same time the distributor's business is terminated,
a "final" motor fuels report should be filed paying all excise tax, penalties
and interest owed to the State for undyed motor fuel received and also file,
if applicable, a "final" wholesale oil license statement for the period involved,
paying any tax due; and
- (c) The distributor must return to the Department the gasoline
or motor fuels license.
(2) The license holder should notify the bonding company to request
cancellation of his or her bond.
(Sections 40-17-18 and 40-12-197, 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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