810-5-9-.14 Petition for Refund for Fees Erroneously Paid for IFTA Decals.
(1) Licensees who purchase IFTA decals in error, may be entitled to a refund of the decal fee.
(2) Licensees requesting a refund of decal fees must complete and submit the Petition for Refund for Fees Erroneously Paid for IFTA Decals Form MV:IFTA-PDR; and the unused decals to the Alabama Department of Revenue.
(3) The Petition for Refund for Fees Erroneously Paid for IFTA Decals shall contain the following information;
(a) Name. If the business is individually owned, enter the owner’s name. If the business is a partnership, enter the legal name of the partnership. If the business is a corporation, enter the legal name exactly as it is registered with the Secretary of State for the State of Alabama. If the business is a limited liability corporation (LLC) enter the legal name of LLC;
(b) Taxpayer ID Number (FEIN or SSN);
(c) Doing Business As (Trade Name) if applicable;
(d) Telephone Number, including the area code;
(e) Address. This is the mailing address of the carrier;
(f) City;
(g) State;
(h) Zip Code;
(i) Contact Person;
(j) Type of Ownership- Indicate whether the business is owned by an individual, a partnership, corporation, or other type of entity, specifying the entity type;
(k) Indicate the range of decal numbers purchased in error. If there are skips in the decal numbers, attach an additional sheet and list each decal number;
(l)
Provide a detailed statement as to why the petitioner believes the
refund should be granted. Additional sheets may be attached if necessary.
;
(m) Number of decals purchased in error;
(n) Total Refund amount requested;
(o) Authorized signature, under penalties of perjury, that the petition for refund is true, correct, and complete. If the entity is a sole proprietorship, the owner must sign this form. If the entity is a corporation, a corporate officer must sign. All partners must sign if the entity is a partnership. An agent may sign for a LLC. An attorney or agent of the taxpayer may sign the form provided this action is specifically authorized by a power of attorney;
(p) Title of person(s) signing the petition for refund;
(q) Date the petition was signed;
(r) The petition must be notarized.
(4)
The Petition for Refund will be denied . and returned to
the petitioner if sufficient information is not submitted.
(5) The Department will not refund fees for used decals (i.e., decals previously affixed to a vehicle).
(6) Refunds will not be issued for amounts under $10. Decal fees shall not be prorated.
(7) A licensee may appeal the denial of a petition for refund by filing a notice of appeal in accordance with Section 40-2A-7(c)(5), Code of Alabama 1975. (Authority: Sections 40-2A-7(a)(5) and 40-17-271(c), Code of Alabama 1975) (History: New rule: Filed November 28, 2001, effective January 2, 2002; Amended: Filed November 8, December 13, 2006)