Motor Fuels

The Motor Fuels Section issues licenses and collects appropriate taxes from resources which include suppliers, importers, distributors and blenders of various fuel and oil products and the Alabama terminal tax.

Taxes & Fees

• Motor Fuel Excise Taxes (Gasoline, Diesel, Aviation)
• Lubricating Oil Excise Tax
• Motor Carrier Mileage Tax
• Wholesale Oil/Import License Fee
• State Inspection Fee Effective October 1, 2016
• Alabama Terminal Tax
• County Taxes Administered
• Compressed Natural Gas (CNG) & Liquefied Natural Gas (LNG) Effective October 1, 2018

Resources

• State Tax Rates
• Current Local Rate Report
• Exemptions
• Due Dates Calendar
• E-File & E-Pay using MAT
• MAT Debit Block Lookup
• Fuel Tax Diversion & Import Verification Number
• Fuel Tax Evasion:  Call the Fuel Tax Evasion Hotline at 1-800-382-7466
• Motor Fuel Licensees, Lube Oil Permit Holders, and Inspection Fee Permit Holders
• Rules
• Forms Search
• Notices
• Gasoline Taxable Gallons FY2018 through FY2021
• Diesel Fuel Taxable Gallons FY2018 through FY2021

Motor Fuel Single Point

• Motor Fuels Single Point Local Contact Information
• Act 2018-469
• Notice to Locals – Motor Fuels Single Point Tax Rate Requirements
• Local Template for County/City Rates
• Local Template Instructions
• Motor Fuels Single Point Local Outreach Presentations
• Sales Tax & Use Tax Rates Lookup
• Motor Fuels Single Point Template
• Single Point Video Tutorials

View Motor Fuels FAQ

Laws

The taxes listed below are administered by the Motor Fuel Tax Section of the Business & License Tax Division.

• • • Gasoline Tax: Title 40, Chapter 17, Article 12
    • Diesel Fuel Tax: Title 40, Chapter 17, Article 12
    • Aviation Fuels Tax: Title 40, Chapter 17, Article 12
    • Lubricating Oil Tax: Title 40, Chapter 17, Article 4
    • Wholesale Oil/Import License Fee: Title 40, Chapter 17, Article 4
    • Motor Carriage Mileage Tax: Title 40, Chapter 19
    • Inspection Fee (Effective October 1, 2016): Title 8, Chapter 17, Article 5
    • Compressed Natural Gas (CNG)/Liquefied Natural Gas (LNG) (Effective October 1, 2018): Title 40, Chapter 17, Article 3A

The Acts passed since the last revision of Code of Alabama 1975 may be found here.