Section 40-17-52 Adjustment of taxes collected on sales across state line. - Alabama Statutes

Section 40-17-52

Adjustment of taxes collected on sales across state line.

The Department of Revenue is hereby authorized and empowered to negotiate reciprocal agreements with states bordering Alabama for the adjustment of taxes collected on the withdrawal and sale of gasoline across state lines from Alabama into other states or from other states into Alabama, on such terms and conditions as may be deemed best for the states concerned. No claim for adjustment shall be considered until full information is obtained from the adjoining state affected by the claim.

The Department of Revenue shall adopt such rules and regulations governing the adjustment of such claims as will amply safeguard the interests of Alabama. No adjustments of any kind shall be made until a reciprocal agreement is reached with the adjoining state.

The expense of administering this section shall be paid out of the gasoline excise tax as other expense of administering the gasoline tax laws is now paid.

(Acts 1936-37, Ex. Sess., No. 213, p. 248; Code 1940, T. 51, §665.)