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Summary of Motor Fuels Exemptions

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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 & 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

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
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

Gasoline And Diesel Fuel Refund Petitions

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

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, Raliroad Locomotives, Tractors, Wood Preservation 8-17-87 exemption $ .01975 $ .00975
Aviation Gasoline & Jet Fuel 8-17-87