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터미널 세금의 필수 전자 신고에 대한 지침
법 2011-565
2012년 10월 1일부터 시행되는 이 법은 유통업체 수준에서 터미널 랙으로 또는 앨라배마로 수입할 때 과세 수준을 변경합니다. 과세 시점은 다음과 같이 부과됩니다.
- When removed: from the bulk transfer/terminal system in this state; from a bulk transfer/terminal system outside this state for delivery into this state; and upon sale or transfer in a terminal in this state to a person not licensed as a supplier.
- At the time motor fuel is imported into this state, except when importation is by bulk transfer.
- Tax is collected from the supplier, as shown on terminal records, when fuel is removed from a terminal or refinery in this state.
- Tax applies to fuel blended in this state and is calculated on the difference between the total quantity blended and the quantity used for blending but previously taxed.
- Terminal operators are jointly and severally liable with the supplier for fuel removed from a terminal in this state when removal is on account of any unlicensed supplier.