NOTICE

DATE:	DECEMBER 1, 1999
TO:	ALL LICENSED GASOLINE AND MOTOR FUEL DISTRIBUTORS IN THE STATE OF ALABAMA

The Alabama Department of Revenue has amended Motor Fuel Rule No. 810-8-1-.56, Sales Records of a Licensed Distributor. This amendment will be effective December 13, 1999 and will affect the sales records and shipping documents as follows:

1. All invoices, shipping documents, bills of lading, drop tickets, etc., are required to have the destination state machine-printed. Hand-written or stamped destination state will be unacceptable.

2. When product is delivered from a bulk facility, the statement "Delivery From Bulk Plant" must be machine-printed on the shipping document.

3. If product is picked up from a facility other than a distributor's bulk plant, the shipping document must state where the product originated.

Failure to comply with the aforementioned rule may result in a Department imposed penalty of not less than $500 nor more than $1,000. The penalty is multiplied by the number of prior violations.

Attached is a copy of the amended rule. If you have any questions concerning this matter, please contact this office at the following address or telephone number:

Alabama Department of Revenue
Sales, Use & Business Tax Division
Motor Fuels Section
P.O. Box 327540
Montgomery, AL 36132-7540
(334) 242-9608
(334) 242-1199 Fax Notices to Taxpayers