Alabama Department of Revenue - Motor Fuels Tax Rules

ALABAMA DEPARTMENT OF REVENUE

BUSINESS & LICENSE TAX DIVISION

MOTOR FUELS TAX RULE
810-8-1-.25. Summary of the Rates applying to State and Local Government.

(1) The excise tax applies at the following rate to state and local governments:

(a) State of Alabama and its political subdivisions
Prior to August 1, 1980 Beginning August 1, 1980 Beginning June 1, 1992	Eight cents a gallon Twelve cents a gallon Seventeen cents a gallon
(b) Governing bodies of counties and incorporated municipalities
Prior to August 1, 1980 Beginning August 1, 1980 Beginning June 1, 1992	Eight cents a gallon Eight cents a gallon Exempt
(c) City and county boards of educations
Prior to August 1, 1980 August 1, 1980 to June 30, 1981 Beginning July 1, 1981 Beginning August 8, 1991	Eight cents a gallon Twelve cents a gallon Eight cents a gallon Exempt
(d) Local governmental entities not included in item (b), for example, Water and Sewer Boards or Utility Boards
Prior to August 1, 1980 Beginning August 1, 1980 Beginning June 1, 1992	Eight cents a gallon Twelve cents a gallon Seventeen cents a gallon

(Sections 40-17-18, 40-17-2, 40-17-220 and 40-17-221(b), Code of Alabama 1975) History: Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.

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