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 |
| Motor Fuels |
$.19 per gallon |
40-17-325 |
| Aviation Gas
Jet Fuel |
$.095
per gallon
$.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.
