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County Taxes Administered by Motor Fuels Section

Bullock County

Effective March 1, 2010 the Department of Revenue was authorized by the Bullock County Commission to begin administering the gasoline and motor fuel excise taxes for Bullock County. The excise tax is imposed on persons selling, distributing, storing or withdrawing from storage for any purpose whatever, gasoline or motor fuel within the county at a rate of three cents per gallon and requires every distributor, retail dealer or storer of gasoline or motor fuel to pay such excise taxes upon the selling, distributing or withdrawing from storage for any use, gasoline and motor fuel pursuant to and in accordance with the provisions of Act 87-100, 1987 Regular Session of the Alabama Legislature. This tax shall not apply to products known commercially as kerosene oil, fuel oil, or crude oil commonly used for lighting, heating, or industrial purposes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, to Alabama located refineries using gasoline or motor fuel in the manufacturing process, or to motor fuel sold for use off the highways of this state. The exemptions from this tax are sales to the State of Alabama or any agency thereof, the Government of the United States or any agency thereof, or the Bullock County Board of Education. Forms may be secured from:

Alabama Department of Revenue
Business & License Tax Division
Motor Fuels Section
P.O. BOX 327540
Montgomery, Alabama36132-7540

  • (334) 242-9608
  • (334) 242-1199

Cullman County

This Act provides that the Cullman County Commission can levy a privilege tax of one (1) cent per gallon on persons, corporations, copartnerships, companies, agencies, associations, and refiners engaged in the business of selling, delivering, withdrawing from storage, or keeping in storage for sale or delivery in Cullman County, gasoline, naphtha, other motor fuels, and their substitutes. This tax shall not apply to products known commercially as kerosene oil, fuel oil, or crude oil commonly used for lighting, heating, or industrial purposes. Furthermore, the tax does not apply to diesel oil, tractor fuel, gas oil, distillate, liquefied gas, kerosene, or jet fuel. The exemptions from this tax are sales to the United States government, sales to city and county governing bodies, sales to city and county boards of education, sales to private and church schools that offer essentially the same curriculum as grades K-12, sales to the National Guard, sales to the Alabama Institute for the Deaf and Blind, sales to the Department of Youth Services, and sales to be used in aircraft, ships, vessels, barges, locomotives, railroad equipment, off-road vehicles, and for agricultural purposes. The Alabama Department of Revenue has been authorized by Act 92-249 to administer this tax beginning June 1, 1992. Forms may be secured from:

Alabama Department of Revenue
Business & License Tax Division
Motor Fuels Section
P.O. BOX 327540
Montgomery, Alabama 36132-7540

  • (334) 242-9608
  • (334) 242-1199

Lowndes County

This Act provides that the Lowndes County Commission can levy an excise tax of two (2) cents per gallon on all persons, corporations, copartnerships, companies, agencies, and associations engaged in the business of selling, distributing, storing, or withdrawing from storage in Lowndes County, for any purpose whatsoever, gasoline, motor fuel, and their substitutes. This tax shall not apply to the sale of gasoline or motor fuel in interstate commerce, and if the tax has been paid once by a distributor, retail dealer, or storer such payment shall be sufficient. The exemptions from this tax are sales to the State of Alabama or any agency thereof, county governing agencies, municipalities, boards of education. The Alabama Department of Revenue has been authorized by the Lowndes County Commission to administer this tax beginning October 15, 1988. Forms may be secured from:

Alabama Department of Revenue
Business & License Tax Division
Motor Fuels Section
P.O. BOX 327540
Montgomery, Alabama 36132-7540

  • (334) 242-9608
  • (334) 242-1199

Marshall County

Beginning November 1, 2018, the Department of Revenue has been authorized by the Marshall County Commission to administer the gasoline and motor fuel excise taxes for Marshall County.  The excise tax is imposed on all persons, corporations, co-partnerships, companies, agencies, associations, firms, and refiners selling, delivering, withdrawing from storage or keeping in storage for sale and delivery, gasoline, naptha, and other liquid motor fuel, or any device or substitute therefor commonly used in internal combustion engines within the county at a rate of one cent ($0.01) per gallon and requires the taxpayer to file monthly returns and remit payments. Act 385 provides for a 3% discount, if the returns and payment are remitted timely, based upon the tax remitted.  This tax shall not apply to kerosene oil, fuel oil, crude oil, naptha, propane or liquified petroleum gas used for lighting, heating, or any industrial purpose. The exemptions from this tax are sales to the Marshall County Commission, National Guard Armories located in Marshall County, Alabama, and motor fuels sold to farmers for off-road farm purposes. Forms may be secured from:

Alabama Department of Revenue
Business & License Tax Division
Motor Fuels Section
P.O. BOX 327540
Montgomery, Alabama36132-7540

  • (334) 242-9608
  • (334) 242-1199