ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
810-8-1-.05.01. IFTA Motor Fuel Marker/License Enforcement.
(1) By virtue of the authority granted to the Commissioner of the
State Department of Revenue under the provisions of Title 40, Chapter 17, Section
150, and Title 40, Chapter 17, Section 271, Code of Alabama 1975, and
otherwise by law, and whereas, it being the opinion of the Commissioner of Revenue
that a regulation is necessary to establish clear and consistent requirements
for the display of the International Fuel Tax Agreement (IFTA) Motor Fuel Identification
Markers/License issued under the provisions of Title 40, Chapter 17, Section
271, it is hereby declared that commencing July 1, 1996, the Alabama Department
of Revenue will adhere to the following provisions of the International Fuel
Tax Agreement regarding the display of IFTA decals and license:
- (a) Each licensee shall be issued one IFTA license. The licensee
is required to make legible copies of the license so that one copy shall be
carried in each vehicle. A vehicle will not be considered to be operating
under this Agreement unless there is a copy of the license in the vehicle.
Each licensee shall also be issued a minimum of two vehicle identification
decals for each qualified vehicle in its fleet. The identification decals
must be placed on the exterior portion of both sides of the cab. In the case
of manufacturers, dealers, or driveaway operations, the decals need not be
permanently affixed, but must be temporarily displayed in a visible manner
on both sides of the cab. A temporary permit may be carried in the cab in
lieu of the permanent decals for a 30-day period.
(2) Operators of motor vehicles not in compliance with the provisions
of IFTA, regarding the display of decals and licenses, shall be deemed in violation
of Title 40, Chapter 17, Section 150, and Title 40, Chapter 17, Section 271,
Code of Alabama 1975, and each such failure or violation shall constitute
a Class B misdemeanor; and, upon conviction, any person who violates the aforementioned
code sections shall be punished by a fine of not more than $1,000.00 and/or
imprisonment of not more than six months as set forth in Title 40, Chapter 17,
Section 155, Code of Alabama 1975. Each such violation shall constitute
a separate offense.
(Sections 40-17-150 and 40-17-271) History: Filed with LRS February 20, 1996.
Certification filed with LRS May 9, 1996, effective June 13, 1996.
Numeric Index