Alabama § 40-17-168.10 - Deduction for Sale or Disbursement to Exempt Entities.
Full text of Alabama Code of Alabama § 40-17-168.10 — Deduction for Sale or Disbursement to Exempt Entities., with citation guidance and answers to common questions.
§ 40-17-168.10. Deduction for Sale or Disbursement to Exempt Entities.
(a) A licensed public seller of compressed natural gas or liquefied natural gas or the licensed fleet producer of compressed natural gas or liquefied natural gas may deduct the number of gallons of compressed natural gas or liquefied natural gas sold or disbursed to the following entities provided that the exempt entity has a valid exempt entity license issued in accordance with subsection (j) of Section 40-17-332:
(1) The United States government or any agency thereof.
(2) Any county governing body in this state.
(3) The governing body of any incorporated municipality in this state.
(4) City and county boards of education in this state.
(5) The Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church school systems, as defined in Section 16-28-1, which offer essentially the same curriculum as offered in grades K-12 in the public schools of this state.
(b) The exempt entity is not entitled to apply for a refund for any excise tax paid to the licensed public seller or licensed fleet producer. The licensed public seller or licensed fleet producer must take the deduction for all gallons of compressed natural gas or liquefied natural gas sold to the licensed exempt entity on the monthly tax return. The licensed exempt entity must provide the licensed public seller or licensed fleet producer with its exempt entity number prior to the purchase. If the licensed exempt entity is not subject to the excise tax levied under this article on compressed natural gas or liquefied natural gas, the licensed exempt entity will not be subject to the state inspection fee levied under Section 8-17-87.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-17-168.10
What does Code of Alabama § 40-17-168.10 cover?
Section 40-17-168.10 ("Deduction for Sale or Disbursement to Exempt Entities.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-17-168.10?
A common citation format is "Code of Alabama § 40-17-168.10" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-17-168.10 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.