1. ALDOT FUEL TAX ENFORCEMENT OPERATIONS ACCA Legislative Conference December 4, 2014 Montgomery, Alabama Bill A. Flowers Director of Finance & Audits/CFO Alabama Department of Transportation

2. ALDOT FUEL TAX ENFORCEMENT 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%)

3. ALDOT FUEL TAX ENFORCEMENT OPERATIONS PERCENTAGE OF TOTAL ALDOT STATE REVENUES BASED ON FUEL CONSUMPTION (FISCAL YEAR 2014) 79%

4. ALDOT FUEL TAX ENFORCEMENT OPERATIONS

5. Alabama Terminal Excise Tax Act Act 2011-565 Codified §40-17-320 - §40-17-363 Effective October 1, 2012

6. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Alabama Terminal Excise Tax Act Changed Point of Taxation Reduced Number of Taxpayers Authorized ALDOT to Enforce

7. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Office of Transportation Enforcement OTE Director Special Agents/Investigators Administrator

8. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Office of Transportation Enforcement Special Agents – APOST Certified Revenue Documents Transportation Documents

9. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Office of Transportation Enforcement 49 CFR §172.201 Flammable Hazardous Materials Pipelines/Waterways/Railways

10. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Office of Transportation Enforcement Partnerships/No Duplication of Effort GIS/Database Complete Picture of Movements

11. ALDOT FUEL TAX ENFORCEMENT OPERATIONS Office of Transportation Enforcement Contact Information E-mail: Enforcement@dot.state.al.us Telephone: 334-242-6371

12. ALDOT FUEL TAX ENFORCEMENT OPERATIONS QUESTIONS/COMMENTS