Today is Saturday, December 10, 2016
 
Important Notices!
 
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 $.18 per gallon (effective October 1, 2016) 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
Inspection Fee Product Tax Rate 8-17-87
Gasoline $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack
Undyed Diesel $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack
Dyed Diesel $.02 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation)
Dyed Kerosene $.01 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation)
Lubricating Oil $.15 per gallon

This page last updated September 2016.