State Tax Returns: Taxpayers Filing on a Monthly Basis
| Title of Return | Form # | Due Date for Returns and Remittances | Discount Allowed? |
|---|---|---|---|
| Terminal Excise Tax Return (Supplier, Importer, Exporter, and Blender returns) Mandatory Electronic Filing | – | Due on or before the 20th (except the Importer payment is due on or before the 3rd business day following importation of the product using the 3 day payment voucher) for the prior month’s activity | Yes* (Supplier Only) |
| Transporter Return Mandatory Electronic Filing | – | Due on the last day of the month for the prior month’s activity. | No |
| Terminal Operator Monthly Return Mandatory Electronic Filing | – | Due on the last day of the month for the prior month’s activity. | No |
| Motor Carrier Mileage Tax | MT-1 | Due on or before the 15th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 15, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | No |
| Lubricating Oil Mandatory Electronic Filing | LO-1 | Due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | No |
| State Administered County Taxes – (Bullock County, Lowndes County and Marshall County) | MFCO | Due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | Yes (Marshall County Only) |
| Cullman County | CUL | Due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | No |
| Monthly Inspection Fee Return Mandatory Electronic Filing | B and L: IFR | Due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | No |
| Alternative Fuel Monthly Tax Return Mandatory Electronic Filing | B and L: CLG | Due on or before the 20th day of the month following the month during which the tax is accrued. (Example: Tax accrued in January 20xx is due February 20, 20xx.) EFT: The EFT payment information must be transmitted on or before the due date, to be considered timely paid. | No |
State Excise Tax Returns: Taxpayers Filing on an Annual Basis
| Title of Return | Form # | Due Date for Returns and Remittances | Discount Allowed? |
|---|---|---|---|
| Wholesale Oil/Import License Fee Mandatory Electronic Filing | SGS | Due on or before October 14 of the year following the fiscal year during which the tax is accrued. (Example: Tax accrued in fiscal year 2016 — 2017, is due October 14, 2017 .) | No |
| Terminal Operator Annual Return Mandatory Electronic Filing | – | Due on or before the last day of January following the calendar year covered. | No |
Discounts
*A discount of .005 of the fuel excise tax payable to the state is allowed to the Licensed Supplier/Permissive Supplier and .004 of this discount is passed down to Licensed Distributors and Licensed Importers who pay the Licensed Supplier/Permissive Supplier timely. Also, a discount of .001 of the fuel excise tax payable to the state is allowed to the Supplier/Permissive Supplier with a cap of $2,000 per month.
NOTE: If the due date falls on a weekend or holiday, then the due date is the next business day.
Make ACH Debit EFT Payments through My Alabama Taxes or make ACH Credit EFT Payments.
Pursuant to Section 41-1-20, Code of Alabama 1975, payments of $750 or greater are required to be made electronically through EFT. Also, all local taxes collected or administered by the department when the corresponding state tax is subject to be filed electronically must be filed electronically regardless of amount.
Penalties and Interest: In accordance with Sections 40-2A-11(a) and (b) and 40-1-44, Code of Alabama 1975, returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Even if there is no activity during the month, a return must be filed and marked “No Activity.” Tax payments received after the due date are subject to a “failure to timely pay” penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under the authority of 26 USC 6621.
Rates Information: