Ala. Code § 8-17-99 (1975) Deduction On Monthly Returns

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 8-17-99 (1975)

(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.