U.S. flag An official website of the United States government.

Dot gov

The .gov means it's official.
Federal government websites always use a .gov or .mil domain. Before sharing sensitive information online, make sure you’re on a .gov or .mil site by inspecting your browser's address (or "location") bar.

SSL

This site is also protected by an SSL (Secure Sockets Layer) certificate that's been signed by the U.S. government. The https:// means all transmitted data is encrypted  — in other words, any information or browsing history that you provide is transmitted securely.

Motor Fuels Tax Rates

Tax Levy

Tax Type Tax Rate Code Section
Gasoline $.18 per gallon (effective October 1, 2016) 40-17-325
Diesel Fuel $.19 per gallon 40-17-325
Aviation Gasoline $.095
per gallon
40-17-325
Jet Fuel $.035 per gallon 40-17-325
Compressed Natural Gas $.08 per GGE (effective October 1, 2018) 40-17-168.2
Liquified Natural Gas $.08 per DGE (effective October 1, 2018) 40-17-168.2
Lubricating Oil
  • $.02 per gallon
  • $.04 per gallon
  • $.06 per gallon
40-17-171
40-17-220
Wholesale Oil License $.0075 per gallon on all diesel fuel sold across a rack at a terminal in Alabama or upon import into Alabama for resale. 40-17-174
Motor Carrier Mileage
  • With seating capacity not less than nine (9) nor more than 16: $.025 per mile
  • With seating capacity seventeen (17) thru twenty-one (21): $.005 per mile
  • With seating capacity twenty-two (22) thru twenty-five (25): $.075 per mile
  • With seating capacity greater than twenty-five (25): $.01 per mile
40-19-3
Inspection Fee: Gasoline $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack 8-17-87
Inspection Fee: Undyed Diesel $.02 per gallon for sales by a supplier to an exempt entity other than the federal government at the rack 8-17-87
Inspection Fee: Dyed Diesel $.02 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation) 8-17-87
Inspection Fee: Dyed Kerosene $.01 per gallon (Reduced Rate $.00025 for vessels, railroad locomotives, tractors used for agricultural purposes & wood preservation) 8-17-87
Inspection Fee: Lubricating Oil $.15 per gallon 8-17-87