§ 40-17-168.12 — Reporting of Information; Single Return for Multiple Locations

Alabama § 40-17-168.12

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 17: Gasoline and Other Motor Fuels; Lubricating Oils
• Art. 3B: Compressed Natural Gas and Liquified Natural Gas Standardized Collection and Enforcement System

Text

(a) Each return required to be filed under this article shall be on forms and by means prescribed by the commissioner and furnished by the department and shall contain any information the department considers necessary for the enforcement of this article.
(b) The report must contain all of the following information:
(1) A total of all monthly disbursements of compressed natural gas or liquefied natural gas, or both, made by the public seller or fleet producer for use in a motor vehicle for each location.
(2) A total of all monthly disbursements of compressed natural gas or liquefied natural gas to licensed exempt entities.
(3) The name and exempt entity license number of any exempt agency electing to be licensed under Section 40-17-332.
(c) The department may require the reporting of other information it considers reasonably necessary to the enforcement of this article.
(d) If the public seller or fleet producer has multiple locations, the public seller or fleet producer should file one monthly return for all locations in Alabama.

Legislative History

(Act 2017-229, §2.)