Alabama § 8-17-101 - Cancellation of Inspection Fee Permit.
Full text of Alabama Code of Alabama § 8-17-101 — Cancellation of Inspection Fee Permit., with citation guidance and answers to common questions.
§ 8-17-101. Cancellation of Inspection Fee Permit.
(a) In accordance with the provisions of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit required under Section 8-17-96, upon written notice sent to the permit holder’s last known address, as it appears in the Department of Revenue’s files, for any of the following reasons:
(1) Filing by the permit holder of a false report of the data or information required by this article.
(2) Failure, refusal, or neglect of the permit holder to file a report or to provide any information required by this article.
(3) Failure of the permit holder to pay the full amount of all excise taxes and inspection fees due or to pay any penalties or interest due.
(4) Failure of the permit holder to keep accurate records of the quantities of petroleum products received, produced, refined, manufactured, compounded, sold, imported, or used in Alabama.
(5) Conviction of the permit holder or a principal of the permit holder for any act prohibited under this article.
(6) Failure, refusal, or neglect of a permit holder to comply with any other provision of this article or any rule promulgated pursuant to this article.
(7) Having a motor fuel license or registration issued by this state or another state canceled for cause.
(8) For any change in the ownership or control of the business.
(b) Upon cancellation of any permit for any cause listed above, the inspection fee levied under this article becomes due and payable on all untaxed petroleum products held in storage or otherwise in the possession of the permit holder and all petroleum products sold, delivered, imported, or used prior to the cancellation on which the fee has not been paid.
(c) The permit can be canceled upon the written request of the permit holder.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 8-17-101
What does Code of Alabama § 8-17-101 cover?
Section 8-17-101 ("Cancellation of Inspection Fee Permit.") 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 § 8-17-101?
A common citation format is "Code of Alabama § 8-17-101" (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 § 8-17-101 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.