Motor Fuels

The Motor Fuels Section issues licenses and collects appropriate taxes from resources which include suppliers, imports, 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
City/County Tax Rates
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

Motor Fuel Single Point

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
  - Statement of Gross Sale: 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.