2015 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 17 - GASOLINE AND OTHER MOTOR FUELS; LUBRICATING OILS.
Article 12 - Alabama Terminal Excise Tax Act.
Section 40-17-336 - Refusal to issue license; appeal.
(a) The department may refuse to issue a license under this article if the applicant or any principal of the applicant has done any of the following:
(1) Had a license or registration issued under prior law or this article canceled by the department for cause.
(2) Had a motor fuel license or registration issued by another state canceled for cause.
(3) Had a federal certificate of registry issued under Section 4101 of the Internal Revenue Code, or a similar federal authorization, revoked.
(4) Been convicted of any offense involving fraud or misrepresentation.
(5) Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.
(b) The department may also refuse to issue a license if the applicant is in arrears to the state for any taxes or for other good cause shown.
(c) Any refusal by the department under this section to issue a license may be appealed to the Administrative Law Division under the provisions of Chapter 2A of this title.
(Act 2011-565, p. 1084, §17.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
