Section 40-12-200 Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception. - Alabama Statutes

Section 40-12-200

Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception.

The delivery of gasoline to the motor fuel tank of a motor vehicle in this state from a tank truck or a vehicle used for the purpose of transporting and selling gasoline is prohibited. Any person guilty of violating the provisions of this section shall be guilty of a misdemeanor. Provided, however, persons may deliver gasoline or motor fuel to the motor fuel tank of a motor vehicle in this state from a tank truck or a vehicle used for the purpose of transporting and selling gasoline and motor fuel, if they are licensed and bonded distributors under the provisions of Sections 40-12-191 and 40-12-194. Documentation must be in the tank truck to show that all State of Alabama and local taxes have been paid. Persons hauling, transporting, or conveying said gasoline or motor fuel shall at the request of any person authorized by law to inquire into or investigate said matters, produce and offer for inspection proper documentation that clearly shows that all State of Alabama and local taxes have been paid. If said person fails to produce the proper documentation, or if, when produced, it fails to clearly disclose payment of taxes, the same shall be prima facie evidence of a violation of this article. The Department of Revenue is hereby authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of the provisions of this chapter not in conflict with the specific provisions hereof.

(Acts 1932, Ex. Sess., No. 55, p. 57, §12; Code 1940, T. 51, §677; Acts 1992, No. 92-222, p. 547, §6.)