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Motor Fuels Tax Laws

The taxes listed below are administered by the Motor Fuel Tax Section of the Business & License Tax Division. Read the laws at the Code of Alabama website

  • 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
  • Scrap Tire Environmental Fee Title 22, Chapter 40A
  • Motor Carriage Mileage Tax Title 40, Chapter 19
  • Inspection Fee (Effective October 1, 2016) Title 8, Chapter 17, Article 5

See acts passed since the last revision of Code of Alabama 1975. .