Today is Tuesday, October 21, 2014
Important Notices!
*****  Administrative Law Division Move Effective October 1st, 2014  *****
The Taxpayer Fairness Act transfers Revenue's Administrative Law Division to the newly-created Alabama Tax Tribunal; their website is now http://taxtribunal.alabama.gov/.
 
ADOR - Motor Fuels Tax Due Dates

 

MOTOR FUELS TAX STATE TAX RATES

with applicable Code of Alabama 1975 Sections
TAX LEVY:
TAX TYPE TAX RATE CODE SECTION
Gasoline $.16 per gallon 40-17-325
Diesel Fuel $.19 per gallon 40-17-325
Aviation Gasoline $.095 per gallon 40-17-325
Jet Fuel $.035 per gallon 40-17-325
Lubricating Oil $.02 per gallon
$.04 per gallon

$.06 per gallon
40-17-171
40-17-220
Wholesale Oil License $.0075 per gallon on all diesel fuel sold across a rack at a terminal in Alabama or upon import into Alabama for resale. 40-17-174
Motor Carrier Mileage Seating Capacity Tax Rate 40-19-3
Not less than nine (9) nor more than 16
Seventeen (17) thru Twenty-one (21)
Twenty-two (22) thru Twenty-five (25)
Greater than Twenty-five (25)
$.025 per mile
$.005 per mile
$.075 per mile
$. 01 per mile

This page last updated October 1, 2012.