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Important Notices!
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ADOR - Motor Fuel Licensees and Lubricating Oil Permit Holders

 

Motor Fuels

Motor Fuel Licensees and Lubricating Oil Permit Holders
Motor Fuels Licensees

Active Lubricating Oil Permit Holders

(The above links will take you to the My Alabama Taxes webpage. You do not have to sign in to view the licensee listings. You will need to choose "I want to...View/Upload a Report" to the left of the login box and then you can choose one of three licensee lists under "Motor Fuel Excise Reports".)

ATTENTION - TAX LAWS!

NOTICES

NATIONAL FUEL DIVERSION REGISTRY & IMPORT VERIFICATION NUMBER

In order to register a diversion of fuel or to obtain an import verification number, go to www.trac3.net, click on “registration”, enter requested company data (for the initial registration only) and follow the simple steps. The TRAC III database will maintain basic company name and address information for carriers and fuel marketers after the initial diversion registration. A drop-down box for Federal Terminal Code Numbers (TCN’s) is provided to assist in diversion registration. Diversion registration information can easily be verified by selecting the “Confirm” option. The diversion of the fuel must be obtained prior to delivery of the fuel in Alabama. The import verification number must be obtained for all imports of fuel in which the Alabama motor fuel tax was not pre-collected by the permissive supplier (Alabama licensed suppliers are deemed permissive suppliers for out-of-state transactions in which the destination of the product is Alabama).

SHIPPING DOCUMENT REQUIREMENTS

Section 40-12-350(b), Code of Alabama 1975, requires that all persons transporting gasoline and motor fuel products and all persons receiving these products maintain a copy of the terminal issued shipping document which sets out on its face the destination state.

Sections 40-12-350(c), Code of Alabama 1975, provides that “Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made.”  It is the position of the Department of Revenue that any licensed distributor or carrier who picks up fuel from a terminal or refinery and delivers the fuel directly to the retail outlet must leave a copy of the terminal issued shipping document.  In the event that the terminal does not provide enough copies of the bill of lading, the bill of lading number must be written on the face of the shipping document left at the retail outlet at the time of delivery.  The carrier must then return a copy of the terminal issued bill of lading to the retail outlet with the retail outlet receiving it within five (5) days of delivery of the fuel.

In accordance with the provisions of Section 40-12-350(d), Code of Alabama 1975, the retail outlet is required to retain a copy of the shipping document at the retail outlet to which the fuel was delivered for a period of thirty (30) days.  After the thirty (30) day period, the shipping document shall be maintained with the required books and records for a period of three (3) years from the date of shipment.

Code Section 40-12-350(f) requires that the shipper or the shipper’s agent contact the Alabama Department of Revenue before gasoline or motor fuel is diverted from the original destination state. A diversion must be made through www.trac3.net.

LUBRICATING OIL EXCISE TAX

Distributors are reminded that pursuant to Section 40-17-171, Code of Alabama 1975, the lubricating tax is due on all lubricating products that are sold, distributed, or withdrawn from storage for any use. Therefore, product that is given away is subject to the lubricating excise tax. Distributors who are uncertain of the appropriate tax to charge should contact the Alabama Department of Revenue. A list of lubricating oil permit holders and permit numbers are available on My Alabama Taxes link: Lubricating Oils Permit Holders.

WHOLESALE OIL LICENSE / IMPORT FEE

Effective October 1, 2012, the wholesale oil license/import fee of $.0075 per gallon is due on the following:

    Anyone selling diesel fuel across the rack at a terminal in Alabama.

    For the period October 1, 2012 through July 31, 2013, anyone importing diesel fuel into Alabama, other than by a bulk transfer, for delivery to a destination in Alabama for resale; excluding any gallons for which a permissive supplier collected the fee from the importer. Effective August 1, 2013, anyone importing diesel fuel into Alabama other than by a bulk transfer excluding any gallons for which a permissive supplier collected the fee from the importer.

    A permissive supplier who sells diesel fuel to someone who is importing the product into Alabama and collects the fee from the importer.

    Effective August 1, 2013, diesel fuel exported from Alabama for which proof of export is available in the form of a terminal issued shipping document is exempt from the Wholesale Oil License/Import License Fee.

Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. Biodiesel fuel sold to a licensed supplier when delivered to a terminal is exempt from the fee. Transmix is not subject to the wholesale oil/import license fee.

ELECTRONIC FUNDS TRANSFER TAX PAYMENT PROGRAM

Effective October 1, 2006, Act No. 2006-552 specified that for each occasion a business taxpayer is obligated to make a payment of $750 or more to the Department of Revenue such payment must be remitted electronically through an electronic funds transfer (EFT) method. The Department has implemented a new "Make Payment Only" enhancement giving taxpayers the capability to make electronic payments. To make your payments online, simply visit our website at www.myalabamataxes.alabama.gov.

BULLOCK COUNTY

Effective March 1, 2010 the Department of Revenue was authorized by the Bullock County Commission to begin administering the gasoline and motor fuel excise taxes for Bullock County. The excise tax is imposed on persons selling, distributing, storing or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county at a rate of three cents per gallon and requires every distributor, retail dealer or storer of gasoline or motor fuel to pay such excise taxes upon the selling, distributing or withdrawing from storage for any use, gasoline and motor fuel pursuant to and in accordance with the provisions of Act 87-100, 1987 Regular Session of the Alabama Legislature. This tax shall not apply to products known commercially as kerosene oil, fuel oil, or crude oil commonly used for lighting, heating, or industrial purposes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, to Alabama located refineries using gasoline or motor fuel in the manufacturing process, or to motor fuel sold for use off the highways of this state. The exemptions from this tax are sales to the State of Alabama or any agency thereof, the Government of the United States or any agency thereof, or the Bullock County Board of Education. Forms may be secured from the Business & License Tax Division, P. O. Box 327540, Montgomery, Alabama 36132-7540.

CULLMAN COUNTY

This Act provides that the Cullman County Commission can levy a privilege tax of one (1) cent per gallon on persons, corporations, copartnerships, companies, agencies, associations, and refiners engaged in the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in Cullman County, gasoline, naphtha, other motor fuels, and their substitutes. This tax shall not apply to products known commercially as kerosene oil, fuel oil, or crude oil commonly used for lighting, heating, or industrial purposes. Furthermore, the tax does not apply to diesel oil, tractor fuel, gas oil, distillate, liquefied gas, kerosene, or jet fuel. The exemptions from this tax are sales to the United States government, sales to city and county governing bodies, sales to city and county boards of education, sales to private and church schools that offer essentially the same curriculum as grades K-12, sales to the National Guard, sales to the Alabama Institute for the Deaf and Blind, sales to the Department of Youth Services, and sales to be used in aircraft, ships, vessels, barges, locomotives, railroad equipment, off-road vehicles, and for agricultural purposes. The Alabama Department of Revenue has been authorized by Act 92-249 to administer this tax beginning June 1, 1992. Forms may be secured from the Business & License Tax Division, P.O. Box 327540, Montgomery, AL 36132-7540.

LOWNDES COUNTY

This Act provides that Lowndes County Commission can levy an excise tax of two (2) cents per gallon on all persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage in Lowndes County, for any purpose whatsoever, gasoline, motor fuel, and their substitutes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, and if the tax has been paid once by a distributor, retail dealer, or storer such payment shall be sufficient. The exemptions from this tax are sales to the State of Alabama or any agency thereof, county governing agencies, municipalities, and boards of education. The Alabama Department of Revenue has been authorized by the Lowndes County Commission to administer this tax beginning October 15, 1988. Forms may be secured from the Business & License Tax Division, P.O. Box 327540, Montgomery, AL 36132-7540.

Last updated:  6/13/13