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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) |
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 .
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 & CountyGovernments | 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 |
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 |
Board 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 |
Effective September 1, 2019 the gasoline rate will be $.24 and the diesel fuel rate will be $.25.
Entity | Refund Type | Code Section | Rate |
---|---|---|---|
Gas Districts | Gasoline Diesel Fuel |
11-50-412 & Legal Opinion Dated March 30, 1976 |
$ .26 $ .27 |
Water & Fire Authorities |
Gasoline Diesel Fuel |
11-88-16 | $ .26 $ .27 |
Water, Sewer & Fire Districts |
Gasoline Diesel Fuel |
11-89-16 | $ .26 $ .27 |
Fire Districts | Gasoline Diesel Fuel |
40-9-36 | $ .26 $ .27 |
Rescue Squads | Gasoline Diesel Fuel |
40-9-35 | $ .26 $ .27 |
YMCA | Gasoline Diesel Fuel |
40-9-9 | $ .26 $ .27 |
YWCA | Gasoline Diesel Fuel |
40-9-10 | $ .26 $ .27 |
YWCO | Gasoline Diesel Fuel |
40-9-11 | $ .26 $ .27 |
National Foundations AL Field Offices |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Young Men’s Hebrew Association |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Seamen’s Home of Mobile |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Girl Scouts of America |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Boy Scouts of America |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Catholic Maritime Club of Mobile, Inc. |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Knights of Pythias Lodges |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Salvation Army, Inc. | Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Elks Memorial Center | Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
United Way Organizations & United Way Member Agencies | Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Qualifying United Appeals Funds | Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Alabama Masonic Home |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
American Cancer Society |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
New Hope Industries of Dothan |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Helping Hand Club of Anniston |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Childhaven, Inc. | Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Presbyterian Home for Children |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Freewill Baptist Children’s Home |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Methodist Homes for the Aging |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
United Methodist Children’s Home |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Birmingham Building Trades Towers |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Holy Comforter House of Gadsden,AL |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
University of Alabama Huntsville Foundation |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Birmingham Football Foundation, Inc. |
Gasoline Diesel Fuel |
40-9-12 | $ .26 $ .27 |
Volunteer Fire Departments |
Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Alabama Society of The Daughters of The American Revolution |
Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Annual Shrine Circus | Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Episcopal Foundation of Jefferson County |
Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Alabama Heart Assoc. | Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Presbyterian Apartments, Inc. | Gasoline Diesel Fuel |
40-9-13 | $ .26 $ .27 |
Mental Health Programs and Facilities |
Gasoline Diesel Fuel |
40-9-23 | $ .26 $ .27 |
Public Parks & Recreation Boards |
Gasoline Diesel Fuel |
11-22-13 | $ .26 $ .27 |
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) | $ .27 |
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, Raliroad Locomotives, Tractors, Wood Preservation | 8-17-87 exemption | $ .01975 | $ .00975 | |
Aviation Gasoline & Jet Fuel | 8-17-87 |