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HB 114

Surety bonds and motor fuel assessments; filing period for new or replacement surety bonds extended, payment period for assessments on illegally imported or transported motor fuels extended

2026 Regular Session Introduced by Chris Sells

Alabama bill extends deadlines for surety bond filings and illegal motor fuel assessment payments, potentially delaying state revenue while easing compliance burdens on fuel industry operators.

Read for the Second Time and placed on the Calendar (State Governmental Affairs)
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Bill Summary · HB 114

Legislative bill overview

HB 114 extends the filing deadline for new or replacement surety bonds and lengthens the payment period for assessments on illegally imported or transported motor fuels in Alabama. The bill modifies administrative timelines and procedures related to fuel tax compliance and bonding requirements within the state.

Why is this important

These changes affect fuel distributors, importers, and transporters who must comply with Alabama's motor fuel tax system. Extended deadlines can reduce penalties for businesses navigating regulatory compliance, though they may also delay state revenue collection from fuel assessments and allow more time for disputed fuel tax cases to be resolved.

Potential points of contention

  • Revenue impact: Extending payment periods for illegal fuel assessments could delay state revenue and reduce incentives for timely compliance with fuel import regulations
  • Competitive fairness: Businesses that previously met stricter deadlines may question why compliance timelines are being relaxed for others
  • Administrative burden: Longer filing periods may increase processing workload for state agencies managing surety bonds and fuel assessments

Compiled from official sources — confirm details with the bill’s official record.

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