Alabama § 40-17-345 - Import Verification Number; Licensing.
Full text of Alabama Code of Alabama § 40-17-345 — Import Verification Number; Licensing., with citation guidance and answers to common questions.
§ 40-17-345. Import Verification Number; Licensing.
(a) Any importer bringing motor fuel into this state in a transport truck, or by other means outside the terminal transfer system, who has not acquired the fuel from a supplier or permissive supplier who has pre-collected the tax shall be required to obtain an import verification number from the department or its designee prior to the actual importation of that fuel.
(b) An importer who knowingly imports taxable motor fuel in a transport truck in violation of the provisions of this article, without either a valid importer’s license or supplier’s license and either an import verification number or a shipping paper showing on its face that the tax on the fuel is not due shall be subject to a civil penalty of one thousand dollars ($1,000) for each occurrence, to be multiplied by the sum of the current violation plus prior violations.
(c) When obtaining an import verification number an importer is required to show that number on a shipping paper or invoice associated with that specific load.
Frequently Asked Questions About Alabama § 40-17-345
What does Code of Alabama § 40-17-345 cover?
Section 40-17-345 ("Import Verification Number; Licensing.") 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 § 40-17-345?
A common citation format is "Code of Alabama § 40-17-345" (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 § 40-17-345 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.