aldot fuel tax enforcement operations acca legislative conference december 4, 2014 montgomery,...
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ALDOT FUEL TAXENFORCEMENT OPERATIONS
ACCA Legislative Conference
December 4, 2014Montgomery, Alabama
Bill A. FlowersDirector of Finance & Audits/CFO
Alabama Department of Transportation
ALDOT FUEL TAXENFORCEMENT OPERATIONS
MAJOR STATE REVENUE SOURCES
(FISCAL YEAR 2014)
• Diesel Tax - $0.19/Gallon (26.8%)
• Gasoline Tax - $0.16/Gallon (43.1%)
• Inspection Fee - $0.02/Gallon (9.1%)
• Vehicle License Fee - $13.00/Tag Plus Additional Amount by Weight Class and IRP Receipts (19.8%)
ALDOT FUEL TAXENFORCEMENT OPERATIONS
PERCENTAGE OF TOTAL ALDOT STATE REVENUES BASED ON
FUEL CONSUMPTION(FISCAL YEAR 2014)
79%
ALDOT FUEL TAXENFORCEMENT OPERATIONS
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
300
325
350
375
400
425
450
475
500
Gas Tax/Fuel Tax/Inspection Fee (In Millions)
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Alabama Terminal Excise Tax Act
• Act 2011-565
• Codified §40-17-320 - §40-17-363
• Effective October 1, 2012
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Alabama Terminal Excise Tax Act
• Changed Point of Taxation
• Reduced Number of Taxpayers
• Authorized ALDOT to Enforce
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Office of Transportation Enforcement
• OTE
• Director
• Special Agents/Investigators
• Administrator
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Office of Transportation Enforcement
• Special Agents – APOST Certified
• Revenue Documents
• Transportation Documents
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Office of Transportation Enforcement
• 49 CFR §172.201
• Flammable Hazardous Materials
• Pipelines/Waterways/Railways
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Office of Transportation Enforcement
• Partnerships/No Duplication of Effort
• GIS/Database
• Complete Picture of Movements
ALDOT FUEL TAXENFORCEMENT OPERATIONS
Office of Transportation Enforcement
• Contact Information
• E-mail: [email protected]
• Telephone: 334-242-6371
ALDOT FUEL TAXENFORCEMENT OPERATIONS
QUESTIONS/COMMENTS