Alabama § 40-17-346 - Monthly Exporter Returns.
Full text of Alabama Code of Alabama § 40-17-346 — Monthly Exporter Returns., with citation guidance and answers to common questions.
§ 40-17-346. Monthly Exporter Returns.
(a) A person who is licensed as an exporter shall file monthly returns with the department on forms prescribed and furnished by the department concerning the amount of taxable motor fuel exported from this state.
(b) The report must contain all of the following information with respect to motor fuel other than diesel fuel dyed in accordance with the Internal Revenue Code:
(1) All shipments of taxable motor fuel removed from a terminal in this state as to which the tax imposed by this article previously was paid or accrued for direct delivery outside of this state by the exporter.
(2) All shipments of taxable motor fuel acquired free of this state’s motor fuel tax at a terminal in this state for direct delivery outside of Alabama but as to which the destination state’s motor fuel tax was paid or accrued to the supplier at the time of removal from the terminal.
(3) The gallons delivered to taxing jurisdictions outside this state out of bulk plant storage and whether by transport truck or tank wagon.
(4) The name and federal employer identification number of the person receiving the exported taxable motor fuel from the exporter.
(5) The date of the shipments.
(6) The carrier name and federal employee identification number.
(c) The department in addition may require the reporting of other information it considers reasonably necessary to the enforcement of this article.
(d) The return shall serve as a claim for a refund for tax paid to this state on exported motor fuel.
Frequently Asked Questions About Alabama § 40-17-346
What does Code of Alabama § 40-17-346 cover?
Section 40-17-346 ("Monthly Exporter Returns.") 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 § 40-17-346?
A common citation format is "Code of Alabama § 40-17-346" (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 § 40-17-346 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.