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: Enforcement@dot.state.al.us

• Telephone: 334-242-6371

ALDOT FUEL TAXENFORCEMENT OPERATIONS

QUESTIONS/COMMENTS