It has come to our attention that some licensed distributors and carriers are leaving only company generated shipping documents at the retail outlets. Section 40-12-198(c), Code of Alabama 1975, provides that "Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made."
In accordance with the provisions of Code Section 40-12-198(c), it is the position of the Department of Revenue that any licensed distributor or carrier who picks fuel up from a terminal or refinery and delivers the fuel directly to the retail outlets must leave a copy of the terminal issued shipping document. In the event that the terminal does not provide enough copies of the bill of lading, the bill of lading number must be written on the face of the shipping document left at the retail outlet at the time of delivery. The carrier must then return a copy of the terminal issued bill of lading to the retail outlet with the retail outlet receiving it within five (5) days of delivery of the fuel.
Failure to comply with the aforementioned provision may result in a Department imposed penalty of not less than $500 nor more than $1,000.
If you have any questions concerning this matter, please contact this office at the following address or telephone number: