Local Electronic Single Point of Filing Program.

Ala. Code tit. 40, ch. 17, art. 13

in effect

Ala. Code § 40-17-380 Definitions.

40-17-380. Definitions. For the purposes of this article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially known as gasoline, or any substitute therefor, regardless of classification, that is advertised, offered for sale, or sold for use as or used as fuel in an internal combustion engine, including gasohol and blended fuel which contains gasoline. Gasoline does not include aviation gasoline sold for use in an aircraft motor. (5) KEROSENE. All grades of kerosene, including, but not limited to, the two grades of kerosene, No. 1-K and No. 2-K, commonly known as K-1 kerosene and K-2 kerosene, respectively, described in the American Society for Testing Materials Standard D-3699, in effect on January 1, 1999, and kerosene-type jet fuel described in the American Society for Testing Materials Standard D-1655 and military specifications MIL-t-5624r and MIL-t-83133d (grades jp-5 and jp8), and any grade described as kerosene or kerosene-type jet fuel by the Internal Revenue Code and administrative guidance promulgated thereunder. (6) MOTOR FUEL. Gasoline and diesel fuel, but shall not include aviation fuel. (7) PERSON. Any individual, firm, cooperative, association, corporation, limited liability corporation, trust, business trust, syndicate, partnership, limited liability partnership, joint venture, receiver, trustee in bankruptcy, club, society, or other group or combination acting as a unit. (8) SPECIAL FUEL. Any liquid, other than gasoline, used or suitable for use as motor fuel in a diesel-powered engine or motor to propel any form of vehicle, machine, or mechanical contrivance, and includes products commonly known as biodiesel fuel. Special fuel does not include any petroleum product or chemical compound such as alcohol, industrial solvent, or lubricant, unless blended in or sold for use as motor fuel in a diesel powered engine. (9) TAX. Any amount, including applicable penalty and interest, levied or assessed against a taxpayer and which the department or any county, municipality, or their designees are required or authorized to administer under the provisions of Alabama law. (10) TAXPAYER. Any person subject to or liable for any local tax; any person required to file a return with respect to, or to pay, or withhold and remit any local tax or to report any information or value to the department, a county, municipality, or its designee; or any person required to obtain or holding any interest in any license, permit, or certificate of title issued by the department, a county, municipality, or its designee, or any person that may be affected by any act or refusal to act by the department, a county, municipality, or its designee, or to keep any records required by this article. (Act 2018-469, §1.)

Ala. Code § 40-17-381 Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report.

40-17-381. Development of System for Filing Electronic Tax Return for Certain Motor Fuel Taes; Monthly Report. (a) Notwithstanding any law or ordinance regarding standardization of local levies, no later than October 31, 2019, the Department of Revenue shall develop and make available a system which allows any taxpayer required to timely file and remit a county motor fuel tax calculated on a per gallon basis or municipal motor fuel license tax calculated on a per gallon basis the capability to file and remit motor fuel tax returns and payments through an electronic single point of filing program. The system shall be available for use by any taxpayer for tax periods after September 30, 2019, provided the taxpayer complies with this article and any rules adopted by the department for the administration of the system. The system shall allow for motor fuel tax return filing and tax remittance only and may not provide for the administration or enforcement of local motor fuel taxes. This applies to all local motor fuel taxes calculated on a per gallon basis whether a tax or a license fee adopted pursuant to Section 11-51-90. (b) There shall be no charge to local taxing jurisdictions for use of the system by a taxpayer or a local taxing jurisdiction or its designee. (c) The system developed and implemented pursuant to subsection (a) shall have the capability to allow a taxpayer to timely file an electronic tax return for each local taxing jurisdiction in which the taxpayer is required to file and remit a motor fuel tax calculated on a per gallon basis. The department along with the Local Motor Fuel Tax Advisory Committee shall establish the required information for the electronic tax return, and all information included in the electronic tax return shall be electronically available to each appropriate local taxing jurisdiction without delay. The department shall consult with the Local Motor Fuel Tax Advisory Committee established in Section 40-17-383 regarding development and implementation of the system. (d) On or before May 1, 2019, every local taxing jurisdiction levying or administering a motor fuel tax shall submit to the department a list of the motor fuel taxes levied or administered by that local taxing jurisdiction which are calculated on a per gallon basis, including current rates. Every local taxing jurisdiction shall provide notice in a form prescribed by the department of any new or amended motor fuel tax calculated on a per gallon basis no later than 60 days prior to the effective date of the new or amended motor fuel tax. The department shall thereafter notify all taxpayers registered in state-administered taxing jurisdictions of the jurisdiction’s intent to enact or amend the tax. Failure of the local jurisdiction or the department to provide notice as prescribed in this subsection shall not invalidate the levy of the tax or negate the taxpayer’s obligation to remit the tax to the taxing authority, except that the department may not be required to program new motor fuel taxes or tax rates in the system until the notice is provided as required herein. Unless first authorized by a local law, a new or amended motor fuel tax may not be adopted during the same meeting of the local taxing jurisdiction that the new or amended motor fuel tax is introduced. (e) The department shall make available to each local taxing jurisdiction a monthly report for that jurisdiction summarizing all taxes paid using the system. Such report shall include, but not be limited to, the name and address of the taxpayer, the number of gallons sold by the taxpayer, and the amount of tax remitted. (Act 2018-469, §2.)

Ala. Code § 40-17-382 Authorization and Use of System.

40-17-382. Authorization and Use of System. (a) All local taxing jurisdictions in the state shall authorize use of the system for any taxpayer required to file a return for a local motor fuel tax calculated on a per gallon basis and remit the tax payments. The return shall include, but not be limited to, the name of the store, the physical address of the store, the sales tax number of each store, the number of gallons of excise taxable motor fuel sold by the distributor to the store, the local excise tax paid, and any other information required by the department. Any taxpayer using the system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. (b) Not later than June 30, 2019, each local taxing jurisdiction shall provide the department with necessary information to allow all motor fuel tax payments to be remitted directly to the bank account or other account designated by the local taxing jurisdiction. Each non-state administered local taxing jurisdiction shall set up their accounts to allow dishonored payments to be reversed. All tax payments made through the system for non-state administered local taxing jurisdictions shall be remitted directly from the taxpayer to the designated bank account or other account of the local taxing jurisdiction with the system serving as a conduit only. (c) No taxpayer shall be required to use the system for tax return filing and remittance of local motor fuel taxes; provided, however, any taxpayer using the system shall comply with this article and any rules adopted by the department for the administration of this article. Additionally, any taxpayer using the system shall comply with any rule of the local taxing jurisdiction regarding the audit, enforcement, and administration of the local motor fuel tax. (d) The local motor fuel tax return and payment submitted through this system shall be due on or before the 20th day of the month next succeeding the month in which the tax accrues. No local motor fuel tax return or payment shall be accepted through this system after the due date prescribed herein. A taxpayer who is required to submit a local motor fuel tax return and payment after the due date prescribed herein shall file a return and make any payment directly to that local taxing jurisdiction or its designee. (e) All petitions for refunds of taxes paid through the system shall be made to the local taxing jurisdiction. (Act 2018-469, §3.)

Ala. Code § 40-17-383 Local Motor Fuel Tax Advisory Committee.

40-17-383. Local Motor Fuel Tax Advisory Committee. (a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue. (2) The committee shall consist of the following persons: a. Three representatives of county government, appointed by the Association of County Commissions of Alabama. b. Three representatives of municipal government, appointed by the Alabama League of Municipalities. c. Three representatives of the retail community, appointed by the Petroleum and Convenience Marketers of Alabama. d. The Commissioner of Revenue or his or her designee. e. One representative of a county and one representative of a municipality that levies a motor fuel tax appointed by the Speaker of the House of Representatives who shall be nonvoting members. f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member. (3) The designating and appointing authorities shall coordinate their designations and appointments to assure the advisory committee is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the state. (4) The committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee. (b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held not later than September 30, 2018. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings. (c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the system related to the filing of motor fuel tax returns calculated on a per gallon basis and remittance of payments using the system. The committee shall not review the department’s administration of state taxes, state-administered local taxes, or any other department matter beyond the system. (d) If the commissioner fails to act on recommendations made by the committee regarding the system, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee’s recommendations shall be implemented. The determination of the Legislative Council shall be final. (Act 2018-469, §4.)

Ala. Code § 40-17-384 Construction of Article.

40-17-384. Construction of Article. Nothing in this article shall be construed to authorize the Department of Revenue to impose fees on the local taxing jurisdictions or their designees for the maintenance or operation of the system. (Act 2018-469, §5.)

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