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Motor Fuel Licensees, Lubricating Oil Permit Holders, and Inspection Fee Permit Holders

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National Fuel Diversion Registry & Import Verification Number

Register a diversion of fuel or obtain an import verification number by visiting TRAC3 systems and becoming a member. The TRAC III database will maintain basic company name and address information for carriers and fuel marketers after the initial diversion registration. A drop-down box for Federal Terminal Code Numbers (TCN’s) is provided to assist in diversion registration. Diversion registration information can easily be verified by selecting the “Confirm” option. The diversion of the fuel must be obtained prior to delivery of the fuel in Alabama. The import verification number must be obtained for all imports of fuel in which the Alabama motor fuel tax was not pre-collected by the permissive supplier (Alabama licensed suppliers are deemed permissive suppliers for out-of-state transactions in which the destination of the product is Alabama).

Shipping Document Requirements

Section 40-12-350(b), Code of Alabama 1975, requires that all persons transporting gasoline and motor fuel products and all persons receiving these products maintain a copy of the terminal issued shipping document which sets out on its face the destination state.

Sections 40-12-350(c), Code of Alabama 1975, provides that “Every person transporting in Alabama gasoline received from a terminal operator or refiner shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet to which delivery of the shipment was made.”  It is the position of the Department of Revenue that any licensed distributor or carrier who picks up fuel from a terminal or refinery and delivers the fuel directly to the retail outlet must leave a copy of the terminal issued shipping document.  In the event that the terminal does not provide enough copies of the bill of lading, the bill of lading number must be written on the face of the shipping document left at the retail outlet at the time of delivery.  The carrier must then return a copy of the terminal issued bill of lading to the retail outlet with the retail outlet receiving it within five (5) days of delivery of the fuel.

In accordance with the provisions of Section 40-12-350(d), Code of Alabama 1975, the retail outlet is required to retain a copy of the shipping document at the retail outlet to which the fuel was delivered for a period of thirty (30) days.  After the thirty (30) day period, the shipping document shall be maintained with the required books and records for a period of three (3) years from the date of shipment.

Code Section 40-12-350(f) requires that the shipper or the shipper’s agent contact the Alabama Department of Revenue before gasoline or motor fuel is diverted from the original destination state. A diversion must be made through TRAC3 Systems .

Lubricating Oil Excise Tax

Distributors are reminded that pursuant to Section 40-17-171, Code of Alabama 1975, the lubricating tax is due on all lubricating products that are sold, distributed, or withdrawn from storage for any use. Therefore, product that is given away is subject to the lubricating excise tax. Distributors who are uncertain of the appropriate tax to charge should contact the Alabama Department of Revenue. A list of lubricating oil permit holders and permit numbers are available on My Alabama Taxes .

Wholesale Oil License / Import Fee

Effective October 1, 2012, the wholesale oil license/import fee of $.0075 per gallon is due on the following:

  • Anyone selling diesel fuel across the rack at a terminal in Alabama.
  • For the period October 1, 2012 through July 31, 2013, anyone importing diesel fuel into Alabama, other than by a bulk transfer, for delivery to a destination in Alabama for resale; excluding any gallons for which a permissive supplier collected the fee from the importer. Effective August 1, 2013, anyone importing diesel fuel into Alabama other than by a bulk transfer excluding any gallons for which a permissive supplier collected the fee from the importer.
  • A permissive supplier who sells diesel fuel to someone who is importing the product into Alabama and collects the fee from the importer.
  • Effective August 1, 2013, diesel fuel exported from Alabama for which proof of export is available in the form of a terminal issued shipping document is exempt from the Wholesale Oil License/Import License Fee.

Diesel fuel includes #1 and #2 fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does not include gasoline or aviation fuel. Biodiesel fuel sold to a licensed supplier when delivered to a terminal is exempt from the fee. Transmix is not subject to the wholesale oil/import license fee.

Electronic Funds Transfer Tax Payment Program

Effective October 1, 2006, Act No. 2006-552 specified that for each occasion a business taxpayer is obligated to make a payment of $750 or more to the Department of Revenue such payment must be remitted electronically through an electronic funds transfer (EFT) method. The Department has implemented a new “Make Payment Only” enhancement giving taxpayers the capability to make electronic payments through My Alabama Taxes .