Alabama § 8-17-95 - (Effective October 1, 2016) Floor-Stocks Inspection Fee.
Full text of Alabama Code of Alabama § 8-17-95 — (Effective October 1, 2016) Floor-Stocks Inspection Fee., with citation guidance and answers to common questions.
§ 8-17-95. (Effective October 1, 2016) Floor-Stocks Inspection Fee.
(a) There is hereby imposed a floor-stocks inspection fee on gasoline held in inventory outside of the bulk transfer/terminal system, as defined in Section 40-17-322, but not at the retail level, on October 1, 2016, if:
(1) No inspection fee was imposed on the gasoline under Section 8-17-87, as of September 30, 2016; and
(2) The inspection fee would have been imposed on the gasoline by this article had it been in effect for the periods prior to October 1, 2016.
(b) The rate of the inspection fee imposed by this section shall be the amount of the fee imposed under Section 8-17-87, on September 30, 2016.
(c) Any person owning gasoline on October 1, 2016, to which the inspection fee imposed by this section applies, shall be liable for the inspection fee. The inspection fee imposed by this section shall be paid on or before December 31, 2016, and shall be paid in the manner prescribed by the Department of Revenue.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 8-17-95
What does Code of Alabama § 8-17-95 cover?
Section 8-17-95 ("(Effective October 1, 2016) Floor-Stocks Inspection Fee.") 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 § 8-17-95?
A common citation format is "Code of Alabama § 8-17-95" (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 § 8-17-95 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.