Oils, Greases or Substitutes.

Ala. Code tit. 40, ch. 17, art. 4

in effect

Ala. Code § 40-17-170 Definitions.

40-17-170. Definitions. For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section: (1) LUBRICATING OIL. Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs, and other parts of machinery; provided, that nothing contained in this article shall be held to apply to those products known commercially as “kerosene oil,” “fuel oil,” or “crude oil.” (2) PERSON. Persons, corporations, copartnerships, companies, agencies, or associations, singular or plural. (3) DISTRIBUTOR. Any person or manufacturer who engages in the selling of lubricating oil in this state by wholesale domestic trade, but shall not apply to any transaction by such distributor in interstate commerce. (4) RETAIL DEALER. Any person herein defined as distributor who is also engaged in the selling of lubricating oils in this state at any place in this state in broken quantities. (5) STORER. Any person who ships, causes to be shipped or brings into this state, or manufactures in this state, lubricating oils, as herein defined, in any quantity, stores the same in any container and withdraws same from storage for any purpose. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §630.)

Ala. Code § 40-17-171 Levy; Amount; Certificates of Exemption.

40-17-171. Levy; Amount; Certificates of Exemption. Every distributor, manufacturer, retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of $.02 per gallon upon the selling, distributing, or withdrawing from storage in this state for any use lubricating oil as herein defined; provided, that this excise tax shall neither be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating oil destined for out-of-state use which is transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at a distributor’s plant within this state and transports it out-of-state; and provided further that this excise tax shall not be levied on lubricating oil sold to city and county governing bodies, city and county boards of education, the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church schools as defined in Section 16-28-1, and which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state; and provided further, that where the excise tax of $.02 per gallon upon the sale of the lubricating oil shall have been paid by a distributor, manufacturer, retail dealer, or storer, payment shall be paid but one time by any person so liable. The state Department of Revenue is hereby authorized to issue to the United States certificates of exemption, upon forms prescribed by the department, for use by the United States in purchasing lubricating oil within the State of Alabama and which is paid for by the United States. Any person in reporting and paying the tax to the department may deduct the number of gallons of lubricating oil so sold to the United States, as shown by the certificates of exemption duly executed by the United States and filed with the report. The department is authorized to adopt rules and regulations with respect to the issuance and use of the certificates. (Acts 1935, No. 194, p. 256; Code 1940 T. 51, §631; Acts 1943, No. 477, p. 441; Acts 1980, No. 80-694, p. 1397; Acts 1987, No. 87-553, p. 854, §2; Act 2011-565, p. 1084, §44.)

Ala. Code § 40-17-172 Disposition of Tax.

40-17-172. Disposition of Tax. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-17-171; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited only to the amount appropriated with which to defray the expenses of operating said department for each fiscal year. The balance of the tax collected under and pursuant to Section 40-17-171 shall remain in the State Treasury to the credit of the General Fund. (Acts 1939, No. 386, p. 508; Code 1940, T. 51, §632; Acts 1943, No. 342, p. 323; Acts 1951, No. 846, p. 1477; Acts 1955, No. 42, p. 259.)

Ala. Code § 40-17-173 Tax to Apply Whether Withdrawal for Use or Sale.

40-17-173. Tax to Apply Whether Withdrawal for Use or Sale. The excise tax imposed by this article shall apply to persons, firms, corporations, dealers, or distributors storing lubricating oil and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals are for sale or for use; provided, that “sellers” of lubricating oil and its substitutes paying the tax herein provided may pay the same computed and paid on a basis of their sales as hereinafter required, and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §633.)

Ala. Code § 40-17-174 Wholesale Oil License Fee; Import License Fee; Exemption.

40-17-174. Wholesale Oil License Fee; Import License Fee; Exemption. (a) Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack at a terminal within this state shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, a wholesale oil license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel so sold during the preceding fiscal year, including all diesel fuel whether manufactured or imported into the state prior to the sale. Exempted from this fee shall be diesel fuel exported from this state for which proof of export is available in the form of a terminal issued shipping document. (b) Each importer of diesel fuel, other than transmix, into this state, other than by a bulk transfer, for delivery to a destination in this state shall pay to the Department of Revenue for the use of the state within two weeks from the beginning of the fiscal year, an import license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel imported during the preceding fiscal year; excluding any gallons for which a permissive supplier collected the fee from the importer, in accordance with subsection (c). (c) A permissive supplier shall collect the import license fee imposed by subsection (b) from the person who purchases the diesel fuel, other than transmix, for import into this state. The permissive supplier shall remit the fee within two weeks from the beginning of the fiscal year, for each gallon of diesel fuel sold during the preceding fiscal year. (d) The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the number of gallons of diesel fuel sold or imported into the state during the preceding fiscal year. No county license shall be charged under this section. (e) The sale of biodiesel fuel to a licensed supplier when delivered to a terminal shall be exempted from the wholesale oil license fee imposed under this section. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1; Act 2011-565, p. 1084, §44; Act 2013-372, p. 1350, §1.)

Ala. Code § 40-17-175 Swearing to Statement.

40-17-175. Swearing to Statement. The statement herein required to be made by the distributor, manufacturer, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false or fraudulent statement sworn to shall constitute perjury; and, upon conviction thereof, the person so convicted shall be punished as provided by law. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §635.)

Ala. Code § 40-17-176 Records of Sales.

40-17-176. Records of Sales. All distributors, manufacturers, storers, or retail dealers shall keep within the State of Alabama at some certain place or office, such books, documents, or papers as will clearly show the amount of sales or withdrawals of any oils, greases, or their substitutes made in this state covered by this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §636; Acts 1951, No. 850, p. 1479; Acts 1992, No. 92-186, p. 349, §50.)

Ala. Code § 40-17-177 Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer.

40-17-177. Report of Address by Distributor, Storer, Retail Dealer, or Manufacturer. Every distributor, storer, retail dealer, or manufacturer engaged in the sale or withdrawal of any oils, greases, or their substitutes, as herein defined, shall make a report on blanks furnished by the Department of Revenue to the Department of Revenue showing the place and post-office address at which he is engaged in the business of distributor, storer, retail dealer, or manufacturer in any oils, greases, or their substitutes, as herein defined, which information shall be entered by the Department of Revenue on a book kept for that purpose, and should such distributor, manufacturer, storer, or retail dealer move his place of business from one post-office address to another, such distributor, manufacturer, storer, or retail dealer shall within 30 days thereafter notify the Department of Revenue of such removal, giving the former place and post-office address from which the business has been removed. No person shall become distributor, manufacturer, storer, or seller of any oils, greases, or their substitutes as herein defined in this article in this state until he shall have made such reports to the Department of Revenue. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §637.)

Ala. Code § 40-17-178 Penalty for Failure to Make Reports or Keep Records.

40-17-178. Penalty for Failure to Make Reports or Keep Records. If any distributor, manufacturer, storer, or retail dealer in any oils, greases, or their substitutes in this state covered by the provisions of this article shall fail to make the reports, or any of them, to the Department of Revenue as herein required, or shall fail to keep the records required by this article, such distributor, manufacturer, storer, or retail dealer shall be guilty of a misdemeanor and upon conviction thereof shall be fined not less than $50 nor more than $300 for each offense. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §638.)

Ala. Code § 40-17-179 Duty of Department of Revenue to Enforce Provisions.

40-17-179. Duty of Department of Revenue to Enforce Provisions. It shall be the duty of the Department of Revenue to enforce the provisions of this article, and the Department of Revenue or its agent shall have the right to examine the books, reports, and accounts of every such distributor, manufacturer, storer, or retail dealer of any oils, greases, or their substitutes covered in this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §639.)

Ala. Code § 40-17-180 Effect of Acceptance of Money on Recovery of Balance.

40-17-180. Effect of Acceptance of Money on Recovery of Balance. The acceptance of any money paid for the excise tax provided for in this article shall in no way preclude the collection of the money actually due; provided, that the money actually paid shall constitute a credit against the money actually due. In the event of the payment of an amount in excess of the amount due, the department may credit such excess against the tax due for any subsequent monthly period, or such excess may be refunded pursuant to the refund procedures in Chapter 2A of this title, provided, that no credit shall be allowed unless made within the time provided for refunds under Chapter 2A of this title. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §640; Acts 1943, No. 472, p. 437; Acts 1951, No. 941, p. 1608, §1; Acts 1992, No. 92-186, p. 349, §51.)

Ala. Code § 40-17-182 Forms for Reports.

40-17-182. Forms for Reports. The forms for all statements and reports required by the provisions of this article shall be prescribed and furnished by the Department of Revenue, and the cost of the enforcement of this article shall be paid out of the funds derived from the excise tax herein prescribed upon a warrant of the Comptroller upon a voucher of the Chairman of the Department of Revenue and approved by the Governor. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §641.)

Ala. Code § 40-17-185 Restraint of Violators.

40-17-185. Restraint of Violators. Any distributor, manufacturer, storer, or retail dealer who shall violate any of the provisions of this article may be restrained and the proper prosecution instituted in the name of the State of Alabama by its Attorney General or under his direction by any district attorney from distributing, selling, or withdrawing from storage any oils, greases, or their substitutes as defined in this article, the sale or withdrawal of which is taxable under this article, until such person shall have complied with the provisions of this article. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §644.)

Ala. Code § 40-17-186 When Statements to Be Rendered and Tax Paid.

40-17-186. When Statements to Be Rendered and Tax Paid. On or before the twentieth day of each calendar month, every person liable hereunder shall render to the Department of Revenue a true and correct statement of all sales and withdrawals of the products herein taxed and at the same time pay to the Department of Revenue an amount of money equal to the excise tax herein levied. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §645.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026