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ADOR - Motor Fuels Tax Due Dates

Motor Fuel Tax Due Dates For Timely Filing Retuns and Remitting Payments

State Excise Tax Returns » Taxpayers Filing on a Monthly Basis
Form # Title of Return Discount Allowed Due Date for Returns & Remittances

Terminal Excise Tax Return (Supplier, Importer, Exporter, and Blender returns)
MANDATORY ELECTRONIC FILING

Yes* (Supplier Only)

These returns and remittances are due on or before the 22nd (except the Importer payment is due on or before the 3rd business day following importation of the product using the 3 day payment voucher) for the prior month's activity.

Transporter Return
MANDATORY ELECTRONIC FILING

No

This return is due on the last day of the month for the prior month's activity.

Terminal Operator Monthly Return
MANDATORY ELECTRONIC FILING

No

This return is due on the last day of the month for the prior month's activity.

MT-1 Motor Carrier Mileage Tax No

The returns and remittances are due on or before the 15th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 15, 20xx.)

EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid.

LO-1

Lubricating Oil
MANDATORY ELECTRONIC FILING

No

The returns and remittances are due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid.

MFCO State Administered County Taxes - (Bullock County & Lowndes County) No
CUL Cullman County No

State Excise Tax Returns » Taxpayers Filing on an Annual Basis
Form # Title of Return Discount Allowed Due Date for Returns & Remittances
SGS

Wholesale Oil/Import License Fee
MANDATORY ELECTRONIC FILING

No

The returns and remittances are due on or before October 14 of the year following the fiscal year during which the tax is accrued. (Example: Tax accrued in fiscal year 2013 — 2014, is due October 14, 2014 .)

Terminal Operator Annual Return
MANDATORY ELECTRONIC FILING

No

The return and remittance are due on or before the last day of January following the calendar year covered.

Discounts:

*A discount of .005 of the fuel excise tax payable to the state is allowed to the Licensed Supplier/Permissive Supplier and .004 of this discount is passed down to Licensed Distributors and Licensed Importers who pay the Licensed Supplier/Permissive Supplier timely. Also, a discount of .001 of the fuel excise tax payable to the state is allowed to the Supplier/Permissive Supplier with a cap of $2,000 per month.

NOTE:   If the due date falls on a weekend or holiday, then the due date is the next business day.

ACH Debit EFT Payments can be made through My Alabama Taxes at the following link:

ACH Credit EFT Payment information can be found at:

Pursuant to Section 41-1-20, Code of Alabama 1975, payments of $750 or greater are required to be made electronically through EFT. Also, all local taxes collected or administered by the department when the corresponding state tax is subject to be filed electronically must be filed electronically regardless of amount.

Penalties and Interest:   In accordance with Sections 40-2A-11(a) & (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed and marked "No Activity." Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621.

Rates Information