§ 60-4-101. Licensing of Fuel Alcohol Producers
Except as provided by subsection (c), in this state every producer of fuel alcohol as defined in § 67-3-602 [repealed], shall be licensed annually by the department of revenue on forms approved by the commissioner. Every producer of fuel alcohol shall be subjected to the following annual license fee: Production of one thousand gallons (1,000 […]
§ 60-4-102. Taxation of Fuel Alcohol — Rules and Regulations Concerning Use and Production
Chapter 3 of this title and former title 67, chapter 3, parts 1-9 [repealed] shall apply to fuel alcohol. A person producing fuel alcohol for personal use in combustion engines or heating oil systems shall not be considered a distributor or a dealer within the meaning of chapter 3 of this title and former title […]