The Alabama Department of Revenue adopted an emergency regulation effective Nov. 18, 1999, which puts the $500 delinquent license penalty, required by the new scrap tire handlers' licensing law, Act 99-597, on hold until Jan. 1, 2000.

The Alabama Department of Revenue adopted the emergency regulation to set written procedures ensuring that the $500 delinquent license penalty is applied uniformly from county to county across the state. The Jan. 1, 2000, $500 penalty implementation date also will allow counties additional time to appoint and train county enforcement officers.

The regulation allows for a refund of the $500 delinquent penalty paid by any licensed scrap tire handler prior to Jan. 1, 2000, provided the scrap tire handler has paid all other license fees and any county licensing official's delinquent penalties that may have been due at the time the $500 delinquent penalty was assessed beginning Nov. 2, 1999.

The scrap tire handlers' licensing law is a new licensing requirement which became effective Oct. 1, 1999, and includes a variety of business operations such as retail tire dealerships, service stations, garages, scrap tire collection facilities, landfills which accept scrap tires, tire recycling facilities, fleet vehicle operators/fleet tire receivers, and anyone involved in the business of transporting scrap tires for delivery to a collection or landfill facility. The scrap tire handlers' license fee is collected at the local level by the county probate judge or county license commissioner.

For more information concerning the scrap tire handlers' licensing law or delinquent license penalties, contact the Alabama Department of Revenue, Severance and License Tax Section, at (334) 353-7827.