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.

Summary of Motor Fuels Exemptions

  1. Home
  2. Business & License
  3. Summary of Motor Fuels Exemptions

Summary of Motor Fuels Exemptions

Wholesale Oil License Exemptions

Exemptions Authority
Transmix 40-17-174
Exports based upon terminal issued shipping documents 40-17-174(a)
Sale of biodiesel fuel to a licensed supplier when delivered to a terminal 40-17-174(e)

State Of Alabama Motor Fuel Exemptions And Refund Information

View exemptions and refund information for the new terminal tax motor fuel law in Sections 40-17-329 and 40-17-330 of the Code of Alabama 1975 .

State Of Alabama Lubricating Oil Exemptions

Exemptions Lube Oil
U. S. Government 40-17-171
40-17-220(c)(8)		 $.02
$.04
National Guard 31-2-81
31-2-81		 $.02
$.04
Aircraft 40-17-220(c)(1) $.04
Ships 40-17-220(c)(2) $.04
Locomotives 40-17-220(c)(2) $.04
Agricultural 40-17-220(c)(3) $.04
Off-Road Vehicles 40-17-220(c)(5) $.04
Boards of
Education		 40-17-171
40-17-220(c)(6)		 $.02
$.04
Private Church Schools 40-17-171
40-17-220(c)(7)		 $.02
$.04
City & County Governments 40-17-171 (Effective 10/1/2012)
40-17-220(c)(4)		 $.02
$.04
Alabama Institute for Deaf & Blind 40-17-171
40-17-220(c)(7)		 $.02
$.04
Department of Youth Services School District 40-17-171
40-17-220(c)(7)		 $.02
$.04

State Of Alabama CNG/LNG Exemptions

Exemptions Lube Oil
U. S. Government 40-17-168.10(a)(1) $.08
City and County Governments 40-17-168.10(a)(2)
40-17-168.10(a)(3)		 $.08
Boards of Education 40-17-168.10(a)(4) $.08
Alabama Institute for Deaf and Blind 40-17-168.10(a)(5) $.08
Department of Youth Services School District 40-17-168.10(a)(5) $.08
Private and Church School Systems 40-17-168.10(a)(5) $.08

Gasoline And Diesel Fuel Refund Petitions

Effective October 1, 2021, the gasoline rate will be $.28 and the diesel fuel rate will be $.29.

Entity Refund Type Code Section Rate
Gas Districts Gasoline
Diesel Fuel		 11-50-412 &
Legal Opinion
Dated
March 30, 1976		 $ .28
$ .29
Water & Fire
Authorities		 Gasoline
Diesel Fuel		 11-88-16 $ .28
$ .29
Water, Sewer & Fire
Districts		 Gasoline
Diesel Fuel		 11-89-16 $ .28
$ .29
Fire Districts Gasoline
Diesel Fuel		 40-9-36 $ .28
$ .29
Rescue Squads Gasoline
Diesel Fuel		 40-9-35 $ .28
$ .29
YMCA Gasoline
Diesel Fuel		 40-9-9 $ .28
$ .29
YWCA Gasoline
Diesel Fuel		 40-9-10 $ .28
$ .29
YWCO Gasoline
Diesel Fuel		 40-9-11 $ .28
$ .29
National Foundations
AL Field Offices		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Young Men’s Hebrew
Association		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Seamen’s Home of
Mobile		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Girl Scouts of
America		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Boy Scouts of
America		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Catholic Maritime
Club of Mobile, Inc.		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Knights of Pythias
Lodges		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Salvation Army, Inc. Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Elks Memorial Center Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
United Way Organizations & United Way Member Agencies Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Qualifying United Appeals Funds Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Alabama Masonic
Home		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
American Cancer
Society		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
New Hope Industries
of Dothan		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Helping Hand Club
of Anniston		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Childhaven, Inc. Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Presbyterian Home
for Children		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Freewill Baptist
Children’s Home		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Methodist Homes
for the Aging		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
United Methodist
Children’s Home		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Birmingham Building
Trades Towers		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Holy Comforter
House of Gadsden,AL		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
University of Alabama
Huntsville Foundation		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Birmingham Football
Foundation, Inc.		 Gasoline
Diesel Fuel		 40-9-12 $ .28
$ .29
Volunteer Fire
Departments		 Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Alabama Society of The Daughters
of The American Revolution		 Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Annual Shrine Circus Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Episcopal Foundation
of Jefferson County		 Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Alabama Heart Assoc. Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Presbyterian Apartments, Inc. Gasoline
Diesel Fuel		 40-9-13 $ .28
$ .29
Mental Health
Programs and Facilities		 Gasoline
Diesel Fuel		 40-9-23 $ .28
$ .29
Public Parks &
Recreation Boards		 Gasoline
Diesel Fuel		 11-22-13 $ .28
$ .29
Birmingham Regional Paratransit Consortium, Inc. dba ClasTran Gasoline
Diesel Fuel		 Act 2021-374 $ .28
$ .29
Undyed Diesel Fuel Used in Off-Road Vehicle or Off-Road Equipment (excise tax refund petition will be reduced by applicable inspection fee) Diesel Fuel 40-17-329(h) $ .29

State Of Alabama Inspection Fee Exemptions

Exemptions Statute Dyed Diesel Dyed Kerosene Lubricating Oil
U. S. Government 8-17-99 $ .02 $ .01 $ .15
Exports by Permit Holders 8-17-99 $ .02 $ .01 $ .15
Sales to Permit Holders 8-17-99 $ .02 $ .01 $ .15
Sales for Use in Firing Steam Boilers or Turbines 8-17-99 exemption $ .02 $ .01
Sales for Use in Vessels, Railroad Locomotives, Tractors, Wood Preservation 8-17-87 exemption $ .01975 $ .00975
Aviation Gasoline & Jet Fuel 8-17-87