JurisdictionAlabamaTitle 40Revenue and Taxation
Ch. 17Gasoline and Other Motor Fuels; Lubricating Oils
Art. 13Local Electronic Single Point of Filing Program
This text of Alabama § 40-17-383 (Local Motor Fuel Tax Advisory Committee) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.
(2)The committee shall consist of the following persons:
a. Three representatives of county government, appointed by the Association of County Commissions of Alabama.
b. Three representatives of municipal government, appointed by the Alabama League of Municipalities.
c. Three representatives of the retail community, appointed by the Petroleum and Convenience Marketers of Alabama.
d. The Commissioner of Revenue or his or her designee.
e. One representative of a
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(a)(1) To ensure that local taxing jurisdictions have meaningful input into the development and operation of the system, a Local Motor Fuel Tax Advisory Committee is established to review the design and operation of the system and to make recommendations regarding system requirements and functionality to the Commissioner of Revenue.
(2) The committee shall consist of the following persons:
a. Three representatives of county government, appointed by the Association of County Commissions of Alabama.
b. Three representatives of municipal government, appointed by the Alabama League of Municipalities.
c. Three representatives of the retail community, appointed by the Petroleum and Convenience Marketers of Alabama.
d. The Commissioner of Revenue or his or her designee.
e. One representative of a county and one representative of a municipality that levies a motor fuel tax appointed by the Speaker of the House of Representatives who shall be nonvoting members.
f. One representative of the business community appointed by the President Pro Tempore of the Senate who shall be a nonvoting member.
(3) The designating and appointing authorities shall coordinate their designations and appointments to assure the advisory committee is inclusive and reflects the racial, gender, geographic, urban, rural, and economic diversity of the state.
(4) The committee members shall receive no compensation or reimbursement of expenses from the state for serving on the committee.
(b) The committee shall meet with the Commissioner of Revenue and with other employees of the department as the commissioner deems appropriate. The initial meeting shall be at a time and place to be determined by the commissioner and shall be held not later than September 30, 2018. At the initial meeting, the committee shall organize itself and shall determine the timing and frequency of subsequent meetings.
(c) The role of the committee shall be limited to providing input and recommendations on the development and functionality of the system related to the filing of motor fuel tax returns calculated on a per gallon basis and remittance of payments using the system. The committee shall not review the department’s administration of state taxes, state-administered local taxes, or any other department matter beyond the system.
(d) If the commissioner fails to act on recommendations made by the committee regarding the system, the committee, by majority vote, may appeal to the Legislative Council for a determination on whether the committee’s recommendations shall be implemented. The determination of the Legislative Council shall be final.