Today is Sunday, October 26, 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/.
 
Instructions For Filing Alabama Motor Fuel Tax Direct Pay Returns
General Information For Filing Motor Fuel Tax Direct Pay Returns

The holder of a permit number under Sales and Use Tax Regulation M, or a modification thereof, has agreed to buy motor fuels from Alabama vendors without payment to such vendors of any sales tax, and to pay such tax directly to the Alabama Department of Revenue ("ADOR"). The return and remittance are due on or before the twentieth day of the month following the month covered by the return. Annual and quarterly returns are due on or before the 20th day of the month following the last month of the period covered by the return. NOTE: EFT payment information must be transmitted by 4:00 p.m. CST (Central Standard Time) on or before the due date, to be considered timely paid.

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 $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

Instructions For Filing Alabama Motor Fuel Tax Direct Pay Returns
Line 1

TOTAL GALLONS USED DURING THE MONTH WHICH ARE NOT SUBJECT TO MOTOR FUEL TAX: Enter number of gallons (rounded to the nearest whole gallon) used during the preceding month which are not subject to motor fuel tax.

Line 2
TOTAL GALLONS USED DURING THE MONTH WHICH ARE NOT SUBJECT TO SALES TAX: Enter number of gallons used during the preceding month which are not subject to sales tax.
Line 3
TOTAL TAXABLE GALLONS USED DURING THE MONTH WHICH ARE SUBJECT TO SALES TAX: Total taxable gallons will be calculated  (Line 1 minus Line 2).
Line 4
COST OF MOTOR FUEL: Enter cost of fuel shown on Line 3.
Line 5
SALES TAX DUE: Tax will be computed on amount shown on Line 4 at 4%.
Line 6
ESTIMATE PAID ON LAST MONTH'S RETURN: Estimated tax paid on previous month's return. If you are filing this return online for the first time, please enter the appropriate amount. For each subsequent return filed online, the online return will automatically enter on Line 6 the amount that you reported on Line 7 of the previous month's return. NOTE: If you are not required by the ADOR to pay sales tax on an estimated basis, Line 6 will state "N/A" and is not applicable to your return.
Line 7
ESTIMATE DUE FOR CURRENT MONTH: Enter estimated tax due for the current month. The estimate must equal the lesser of 2/3 of your actual liability for the same calendar month of the preceding year or 2/3 of the current month's estimated liability. The estimate cannot be less than zero. NOTE: If you are not required by the ADOR to pay sales tax on an estimated basis, Line 9 will state "N/A" and is not applicable to your return.
Line 8
TOTAL TAX DUE: For taxpayers required to pay sales tax on an estimated basis: Total tax due is the result of Line 5 (Total Amount of Tax) minus Lines 6 (Estimate Paid on Last Month's Return), plus Line 7 (Estimate Due for Current Month). For taxpayers not required to pay sales tax on an estimated basis: Total tax due is the result of Line 5 (Total Amount of Tax).
Line 9
PENALTY AND INTEREST, IF DUE: 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 Line 10 of the return or $50.00. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621.  (Click here to determine current interest rates.) NOTE: If your return or payment is not timely filed or paid, you will be billed the appropriate penalties and interest by the ADOR.
Line 10
CREDIT CLAIMED: Use Line 10 to claim an amount of credit for a prior overpayment. The credit claimed will be applied to reduce the tax liability shown on the return. NOTE: Any credit for prior overpayment must be approved in advance by the ADOR. Credit claimed should not exceed the sum of Line 8 (Total Tax Due) plus Lines 9 (Penalty & Interest). Valid excess credit can be claimed on subsequent returns.
Line 11
TOTAL AMOUNT DUE: The total amount due is the result of Line 8 (Total Tax Due) plus Line 9 (Penalty & Interest) minus Line 10 (Credit Claimed).