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AL HB122
Bill
Status
3/3/2015
Primary Sponsor
Paul Lee
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AI Summary
HB122 Summary
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Transfers collection of petroleum products inspection fees from the Alabama Department of Agriculture and Industries to the Alabama Department of Revenue, effective October 1, 2016.
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Moves gasoline inspection fee collection to the terminal excise tax return, while dyed diesel fuel, dyed kerosene, and lubricating oil fees are collected on separate monthly returns filed with the Department of Revenue.
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Establishes inspection fee permit requirements through the Department of Revenue and creates bonded distributor provisions for dyed diesel, dyed kerosene, and lubricating oil distributors.
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Provides Department of Revenue with administrative funding ($500,000 for fiscal year 2015-2016, then 2.5% of collection fees or minimum $87,500 annually) from collected inspection fees.
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Changes the effective dates for implementation, with Section 40-17-340 effective the first day of the second month after passage, new Section 8-17-91(a)(2)e effective October 1, 2015, and all other provisions effective October 1, 2016.
Legislative Description
Petroleum products, taxation, collection and distribution by Revenue Department, certain duties transferred from Agriculture and Industries Department, aviation fuel exempt, Secs. 8-17-95, 8-17-96, 8-17-97, 8-17-98, 8-17-99, 8-17-100, 8-17-101, 8-17-102 added; Sec. 8-17-89 repealed; Secs. 8-17-80, 8-17-84, 8-17-87, 8-17-91, 8-17-92, 8-17-93, 40-17-325, 40-17-329, 40-17-340, 40-17-359, 40-17-362 am'd.
Taxation
Last Action
Lee motion to Indefinitely Postpone adopted Voice Vote
4/14/2015