GroundRules
Ala. Code § 8-17-99: Deduction on Monthly Returns.
Where this section sits in the code
- Title 8 Commercial Law and Consumer Protection.
- Chapter 17 Regulation of Certain Goods and Products.
- Article 5 Petroleum Products.
- Division 1 Standards and Inspections Generally.
(a) The person first selling, the person importing, or the inspection fee permit holder of dyed diesel fuel or dyed kerosene may take a deduction on the monthly return for sales of dyed diesel fuel or dyed kerosene to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
(4) Sales to the ultimate consumer for use in firing steam boilers or combustion generating turbines by compression.
(b) The person first selling, the person importing, or the inspection fee permit holder of lubricating oil may take a deduction on the monthly return for sales of lubricating oil to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
Collected 2026-09-03T14:01:53Z. Source file · JSON