Section 8-17-101

Cancellation of inspection fee permit.

(a) In accordance with the provisions of Chapter 2A of Title 40, the Department of Revenue may cancel the inspection fee permit required under Section 8-17-96, upon written notice sent to the permit holder's last known address, as it appears in the Department of Revenue's files, for any of the following reasons:

(1) Filing by the permit holder of a false report of the data or information required by this article.

(2) Failure, refusal, or neglect of the permit holder to file a report or to provide any information required by this article.

(3) Failure of the permit holder to pay the full amount of all excise taxes and inspection fees due or to pay any penalties or interest due.

(4) Failure of the permit holder to keep accurate records of the quantities of petroleum products received, produced, refined, manufactured, compounded, sold, imported, or used in Alabama.

(5) Conviction of the permit holder or a principal of the permit holder for any act prohibited under this article.

(6) Failure, refusal, or neglect of a permit holder to comply with any other provision of this article or any rule promulgated pursuant to this article.

(7) Having a motor fuel license or registration issued by this state or another state canceled for cause.

(8) For any change in the ownership or control of the business.

(b) Upon cancellation of any permit for any cause listed above, the inspection fee levied under this article becomes due and payable on all untaxed petroleum products held in storage or otherwise in the possession of the permit holder and all petroleum products sold, delivered, imported, or used prior to the cancellation on which the fee has not been paid.

(c) The permit can be canceled upon the written request of the permit holder.

(Act 2015-54, p. 198, §3; Act 2017-296, §1.)