SB188 Summary

• Authorizes the Commissioner of the Department of Revenue to temporarily waive licensing requirements for importers, exporters, and transporters of motor fuels during a declared state of emergency or disaster under Section 40-17-332.

• Waivers are limited to motor fuel movements to areas within a state or territory where the President of the United States or a state/territorial governor has declared a state of emergency or disaster.

• Waivers remain effective only during the time the emergency or disaster declaration is in effect.

• Temporary waivers do not permit waiver of any additional requirements or payment of taxes due under the Alabama Terminal Excise Tax.

• The act becomes effective immediately upon passage and approval by the Governor.