(1) Each licensed distributor of motor fuel is required to file
a report for each month on a form prescribed by the Commissioner. A return must
be filed with the department even if no excise tax is due. The report is due
on or before the twentieth (20th) day of each calendar month being a true and
correct statement of the information required on the report for the next preceding
calendar month. The monthly report will be sworn to (notarized) before some
officer authorized to administer oaths, and any fraudulent statement sworn to
will constitute perjury.
(2) The monthly report will be prepared in duplicate. The original
accompanied by a remittance payable to "State of Alabama" for the amount of
tax shown to be due shall be filed with the Department, and the duplicate shall
be retained by the distributor. Failure to receive a report form does not relieve
the distributor from the obligation of making a report on or before the due
date.
(Sections 40-17-18, 40-17-221(b), 40-17-5, and 40-17-6, Code of Alabama
1975) History: Amendment filed with LRS January 19, 1996. Certification
filed with LRS April 29, 1996, effective date June 3, 1996.
Numeric Index