Alabama § 8-17-99 - Deduction on Monthly Returns.
Full text of Alabama Code of Alabama § 8-17-99 — Deduction on Monthly Returns., with citation guidance and answers to common questions.
§ 8-17-99. Deduction on Monthly Returns.
(a) The person first selling, the person importing, or the inspection fee permit holder of dyed diesel fuel or dyed kerosene may take a deduction on the monthly return for sales of dyed diesel fuel or dyed kerosene to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
(4) Sales to the ultimate consumer for use in firing steam boilers or combustion generating turbines by compression.
(b) The person first selling, the person importing, or the inspection fee permit holder of lubricating oil may take a deduction on the monthly return for sales of lubricating oil to the following:
(1) United States Government.
(2) Exports by the inspection fee permit holder.
(3) Sales from one Alabama inspection fee permit holder to another Alabama inspection fee permit holder.
Frequently Asked Questions About Alabama § 8-17-99
What does Code of Alabama § 8-17-99 cover?
Section 8-17-99 ("Deduction on Monthly 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 § 8-17-99?
A common citation format is "Code of Alabama § 8-17-99" (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 § 8-17-99 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.