ALABAMA
DEPARTMENT OF REVENUE
MOTOR VEHICLE
DIVISION
810-5-9-.01 International Fuel Tax Agreement. Pursuant
to the authority granted the Commissioner of Revenue under Section 40-17-271(c)
of the Code of Alabama 1975, the Commissioner hereby incorporates into
this rule, by its reference, the following documents: The Articles of Agreement
of the International Fuel Tax Agreement (IFTA), the IFTA Procedures
Manual, and the IFTA Audit Manual (effective July 1, 1998), each
in its entirety, with all modifications and revisions previously and henceforth
to be adopted. A complete and current copy of each document
shall be maintained for public inspection at the offices of the Alabama Department
of Revenue, Motor Vehicle Division, Room 1216, Gordon Persons Building, 50
N Ripley Street, Montgomery, Alabama 36132. (Authority:
Sections 40-2A-7(a)(5) and 40-17-271(c)) (History: Adopted through
APA November 28, 2001, effective January 2, 2002)
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