aldot fuel tax enforcement operations acca legislative conference december 4, 2014 montgomery,...

ALDOT FUEL TAXENFORCEMENT OPERATIONS

ACCA Legislative Conference

December 4, 2014Montgomery, Alabama

Bill A. FlowersDirector of Finance & Audits/CFO

Alabama Department of Transportation


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%)


PERCENTAGE OF TOTAL ALDOT STATE REVENUES BASED ON

FUEL CONSUMPTION(FISCAL YEAR 2014)

79%


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)


Alabama Terminal Excise Tax Act

• Act 2011-565

• Codified §40-17-320 - §40-17-363

• Effective October 1, 2012


Alabama Terminal Excise Tax Act

• Changed Point of Taxation

• Reduced Number of Taxpayers

• Authorized ALDOT to Enforce


Office of Transportation Enforcement

• OTE

• Director

• Special Agents/Investigators

• Administrator



• Special Agents – APOST Certified

• Revenue Documents

• Transportation Documents



• 49 CFR §172.201

• Flammable Hazardous Materials

• Pipelines/Waterways/Railways



• Partnerships/No Duplication of Effort

• GIS/Database

• Complete Picture of Movements



• Contact Information

• E-mail: [email protected]

• Telephone: 334-242-6371


QUESTIONS/COMMENTS