The Trust Fund Management Board will determine the fee on an annual basis and the fee shall not be greater than $0.02 per gallon nor less than $0.003 per gallon. As of October 1, 2004, the fee was set at $0.01 per gallon. Effective January 1, 2010, the fee increased to $0.0125 per gallon. Effective April 1, 2012, the fee decreased to $0.01 per gallon. Section 22-35-3 (19) provides that the charge not be assessed on motor fuel withdrawn from bulk when the ultimate destination is outside Alabama. Section 22-35-5 (b) provides that the charge not be imposed on the withdrawal from bulk of fuel oil to be used in the generation of electricity.
The charge is collected and remitted by operators of bulk facilities from which a first withdrawal of motor fuels from bulk is made. When fuel is withdrawn from bulk outside this state, the owner of the fuel when it is delivered into Alabama is responsible for collecting and remitting the charge.
The monthly return and payment are due by the 20th of each month.
This Act established a trust fund to pay for the investigative and cleanup costs resulting from leaks or spills from motor fuel underground and aboveground storage tanks. The Department of Revenue collects the charge. The Alabama Department of Environmental Management (ADEM) handles all claims associated with the fund.
