It has come to our attention that some carriers of gasoline, motor fuels, and lubricating oils are not reporting all shipments within the State of Alabama. In accordance with Section 40-17-200, Code of Alabama 1975, "each freight agent of the railroad companies, steamship companies, steamboat companies, tugboat companies, motor vehicles transportation companies, or operators of motor vehicles, except licensed bonded gasoline dealers and barge lines now operating in this state or which may hereafter operate in this state, shall report to the Department of Revenue all shipments of gasoline and lubricating oils, or other taxable petroleum products or substitutes therefore, received and delivered at said railroad stations, docks, river landings, or other points of delivery to consignees during the preceding month, giving the name and address of consignor and consignee shipping and receiving such gasoline or lubricating oils or other taxable petroleum products, or substitutes therefore, and the number of gallons or pounds contained in each and every shipment." (Emphasis added.) This also applies to operators of pipelines and any other method of transporting petroleum products.
Therefore, all imports, exports, and transfers of gasoline, motor fuel, and lubricating oils within the State must be reported on the monthly carrier report. This report is due on or before the fifteenth day of each calendar month.
If you should have any questions regarding this notice or need additional forms, please contact this office at the following address or telephone number: