SB162 Summary

• Authorizes the Commissioner of the Department of Revenue to temporarily waive motor fuel importer, exporter, and transporter licensing requirements under Section 40-17-332 during declared states of emergency or disaster.

• Waiver applies only to persons moving motor fuel to areas within a U.S. state or territory where the President or state governor has declared a state of emergency or disaster, and only while the declaration is in effect.

• Temporary licensing waiver does not exempt persons from paying Alabama Terminal Excise Tax or complying with any other additional requirements under motor fuel tax law.

• Amends Section 40-2-11, Code of Alabama 1975, to add this emergency waiver authority as a new power of the Department of Revenue.

• Becomes effective immediately upon passage and approval by the Governor.