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 | Authority | |
|---|---|---|
| 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
Effective October 1, 2023, the CNG/LNG rate will be $ .13.
| Exemptions | Authority | |
|---|---|---|
| U. S. Government | 40-17-168.10(a)(1) | $.13 |
| City and County Governments | 40-17-168.10(a)(2) 40-17-168.10(a)(3) | $.13 |
| Boards of Education | 40-17-168.10(a)(4) | $.13 |
| Alabama Institute for Deaf and Blind | 40-17-168.10(a)(5) | $.13 |
| Department of Youth Services School District | 40-17-168.10(a)(5) | $.13 |
| Private and Church School Systems | 40-17-168.10(a)(5) | $.13 |
Gasoline And Diesel Fuel Refund Petitions
Effective July 1, 2025, the gasoline rate will be $.30 and the diesel fuel rate will be $.31.
| Entity | Refund Type | Code Section | Rate |
|---|---|---|---|
| Gas Districts | Gasoline Diesel Fuel | 11-50-412 & Legal Opinion Dated March 30, 1976 | $ .29 $ .30 |
| Water & Fire Authorities | Gasoline Diesel Fuel | 11-88-16 | $ .29 $ .30 |
| Water, Sewer & Fire Districts | Gasoline Diesel Fuel | 11-89-16 | $ .29 $ .30 |
| Fire Districts | Gasoline Diesel Fuel | 40-9-36 | $ .29 $ .30 |
| Rescue Squads | Gasoline Diesel Fuel | 40-9-35 | $ .29 $ .30 |
| YMCA | Gasoline Diesel Fuel | 40-9-9 | $ .29 $ .30 |
| YWCA | Gasoline Diesel Fuel | 40-9-10 | $ .29 $ .30 |
| YWCO | Gasoline Diesel Fuel | 40-9-11 | $ .29 $ .30 |
| The March of Dimes Inc | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Young Men’s Hebrew Association | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Seamen’s Home of Mobile | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Girl Scouts of America | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Boy Scouts of America | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Catholic Maritime Club of Mobile, Inc. | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Knights of Pythias Lodges | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Salvation Army, Inc. | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Elks Memorial Center | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| United Way Organizations & United Way Member Agencies | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Qualifying United Appeals Funds | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Alabama Masonic Home | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| American Cancer Society | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| New Hope Industries of Dothan | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Helping Hand Club of Anniston | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Childhaven, Inc. | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Presbyterian Home for Children | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Freewill Baptist Children’s Home | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Methodist Homes for the Aging | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| United Methodist Children’s Home | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Birmingham Building Trades Towers | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Holy Comforter House of Gadsden,AL | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| University of Alabama Huntsville Foundation | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Birmingham Football Foundation, Inc. | Gasoline Diesel Fuel | 40-9-12 | $ .29 $ .30 |
| Volunteer Fire Departments | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Alabama Society of The Daughters of The American Revolution | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Annual Shrine Circus | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Episcopal Foundation of Jefferson County | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Alabama Heart Assoc. | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Presbyterian Apartments, Inc. | Gasoline Diesel Fuel | 40-9-13 | $ .29 $ .30 |
| Mental Health Programs and Facilities | Gasoline Diesel Fuel | 40-9-23 | $ .29 $ .30 |
| Public Parks & Recreation Boards | Gasoline Diesel Fuel | 11-22-13 | $ .29 $ .30 |
| Birmingham Regional Paratransit Consortium, Inc. dba ClasTran | Gasoline Diesel Fuel | 40-9-39.2 | $ .29 $ .30 |
| 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) | $ .30 |
| Most Worshipful Prince Hall Grand Lodge Free Accepted Masons of Alabama Most Worshipful Grand Lodge F. and A.M. of Alabama | Gasoline Diesel Fuel | 40-9-25.23 | $ .29 $ .30 |
| Municipal Housing Authorities | Gasoline Diesel Fuel | Act 2025-339 | $ .29 $ .30 |
| County Housing Authorities | Gasoline Diesel Fuel | Act 2025-430 | $ .29 $ .30 |
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 |