ALABAMA DEPARTMENT OF REVENUE

ADMINISTRATIVE CODE

CHAPTER 810-8-4 INTERSTATE MOTOR CARRIERS

TABLE OF CONTENTS

810-8-4-.01 Verification Of Fuel Identification Marker Application

810-8-4-.01 Verification Of Fuel Identification Marker Application.

(1) WHEREAS, 40-17-150, Code of Ala. 1975, provides for the issuance of identification markers for motor vehicles, as defined in subdivision (1) of 40-17-140, Code of Ala._1975, and a fee for such issuance of $12.00 per vehicle per year; and

(2) WHEREAS, 40-17-150, Code of Ala. 1975, also requires that the motor carrier make application to obtain identification markers and such application shall include a listing of all motor vehicles operated by the motor carrier and for which an identification marker is required, giving for each vehicle the make, serial number and type fuel used, and such application shall be accompanied by a remittance in an amount sufficient to cover the fee or fees required for the identification markers; and

(3) WHEREAS, 40-17-143, Code of Ala. 1975, provides, in part, that every motor carrier, as defined in subdivision (2) of 40-17-140, Code of Ala. 1975, before being issued identification markers, shall file with the Department of Revenue a surety company bond, or a collateral bond with a negotiable government bond or government bonds posted with the Department as security therefore; and

(4) WHEREAS, 40-17-141, 40-17-145 and 40-17-148, Code of Ala. 1975, requires that every motor carrier shall timely file quarterly reports and pay an excise tax upon motor fuels, as defined under subdivisions (6) and (7) of Code 40-17-140, used in its operations within this state; and

(5) WHEREAS, a fuel identification marker will not be issued to any person, firm or corporation who has not completed an application for interstate motor carrier license, or has not posted an interstate motor carrier surety bond, and has not met the other requirements as specified in Title 40, Chapter 17, Article 3, Code of Ala. 1975, and any regulations promulgated thereunder; and

(6) WHEREAS, the Commissioner of Revenue may promulgate rules and regulations as provided under 40-17-143, 40-17-150 and 40-17-152, Code of Ala. 1975, so as to allow motor carriers meeting such aforementioned requirements to be issued identification markers for their motor vehicles and provide for motor carriers who are not in compliance with such requirements to be issued a refund for monies received with the application for identification markers;

(7) IT IS THEREFORE ORDERED THAT upon receipt of the application to obtain fuel identification markers and remittance of same, the remittance shall be deposited into a temporary account and the application shall be verified by the Department of Revenue.

The verification shall ensure that the motor carrier making such application is in compliance with: (a) Title 40, Chapter 17, Article 3, Code of Ala. 1975; (b) any regulations promulgated thereunder; and, (c) has met the following requirements to obtain a fuel identification marker under Code 40-17-150:

(a) The motor carrier must have completed an application for an interstate motor carrier license.

(b) The motor carrier must have a current and properly executed surety bond or collateral bond on file with the Department of Revenue which shall be in an amount sufficient to cover twice the amount of the average quarterly tax liability required under 40-17-143, Code of Ala. 1975.

(c) The motor carrier must provide a listing of all motor vehicles operated by the motor carrier and for which an identification marker is required, giving for each vehicle the make, serial number and type fuel used, as provided under 40-17-150, Code of Ala. 1975.

(d) The motor carrier must be in compliance with 40-17-141, 40-17-145, and 40-17-148, Code of Ala. 1975, requiring that every motor carrier shall file quarterly reports timely and pay an excise tax upon motor fuels, as defined under subdivisions (6) and (7) of Code 40-17-140, used in its operations within Alabama. Such compliance will ensure that the motor carrier is in good standing with the motor carrier laws of the State of Alabama, e.g., having no outstanding liabilities or unremitted fuel tax returns.

(e) Motor carriers who have not completed an application, posted a motor carrier bond, or provided a listing of all motor vehicles and who are not in good standing with the interstate motor carrier fuel tax law, as provided in this regulation, shall not be issued fuel identification markers as specified under 40-17-150, Code of Ala. 1975.

(8) Upon the completion of the verification procedure, motor carriers in compliance with the requirements as set forth shall be issued the decals and the funds shall be transferred from the temporary account to the Public Road and Bridge Fund as specified under 40-17-150, Code of Ala. 1975. Motor Carriers who are not in compliance shall be notified and given ninety (90) days to comply. If the motor carrier does not comply within the specified period a refund shall be issued for such motor carrier and drawn from the temporary account.

Author: Dwight W. Pridgen, Chief, Natural Resources and License Tax Division.

Statutory Authority: Code of Ala. 1975, 40-17-143, 40-17-150, and 40-17-152.

History: Adopted September 6, 1988; filed September 14, 1988.