ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
810-8-1-.49. Revocation of License.
(1) Revocation of a motor fuels license could occur due to the
following:
- (a) Failure to file monthly reports on or before the due date.
- (b) Failure to remit the excise tax on or before the due date
or the remittance is not covered by sufficient funds.
- (c) Failure to maintain a current bond.
- (d) Violation of the motor fuel laws or rules and regulations
promulgated to enforce or administer such laws.
- (e) According to the Federal Bankruptcy Act.
(2) The department's procedure for revocation of a license must
include:
- (a) Written notice to the license holder in which the holder
is allowed thirty days to file a notice of appeal with the Department,
- (b) If the license holder fails to file an appeal within the
thirty day period, the license is revoked and the holder's suppliers of motor
fuel are so notified.
(Sections 40-17-18, 40-12-192
and 40-17-15, Code of Alabama 1975) History: Amendment filed wtih LRS
January 19, 1996. Certification filed with LRS April 29, 1996, effective date
June 3, 1996.
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