Alabama Statutes
§ 8-17-99 — Deduction on Monthly Returns
Alabama § 8-17-99
JurisdictionAlabama
Title 8Commercial Law and Consumer Protection
Ch. 17Regulation of Certain Goods and Products
Art. 5Petroleum Products
Div. 1Standards and Inspections Generally
This text of Alabama § 8-17-99 (Deduction on Monthly Returns) 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.
Bluebook
Ala. Code § 8-17-99 (2026).
Text
(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 permi
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Legislative History
(Act 2015-54, p. 198, §3; Act 2017-296, §1.)
Nearby Sections
15
§ 8-1-120
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Alabama § 8-17-99, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/8-17-99.