| STATE EXCISE TAX RETURNS | |||
| Taxpayers Filing on a Monthly Basis | |||
| Form # | Title of Return | Discount Allowed | Due Date for Returns & Remittances |
| MT-1 | Motor Carrier Mileage Tax | No |
The returns and remittances are 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. |
| GA-1 | Gasoline | Yes* |
The returns and remittances are 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. |
| GA-1R | Gasoline (Receipts Basis) | Yes** | |
| AV | Aviation | Yes*** | |
| MF-1 | Motor Fuel | Yes**** | |
| LO-1 | Lubricating Oil | No | |
| MFCO | State Administered County Taxes - (Jackson County, Lowndes County, & Sumter County) | No | |
| CUL | Cullman County | No | |
| Taxpayers Filing on a Annual Basis | |||
| Form # | Title of Return | Discount Allowed | Due Date for Returns & Remittances |
| SGS | Statement of Gross Sales | No | The returns and remittances are 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 1999-2000, is due October 14, 2000.) |
| Discounts:
*GA-1 - If tax is timely paid: 2% of the first $5,000.00 of tax due, and 1% of all tax above $5,000.00, not to exceed $400.00. **GA-1R - If tax is timely paid: 2% of the first $5,000.00, 1% above $5,000.00, not to exceed $400.00. A second discount is computed at 2% of the tax due, not to exceed $500.00. ***AV - If the $400.00 discount is not completely taken on the gasoline excise tax return and the tax is timely paid: 2% of the first $5,000.00 and 1% above $5,000.00, not to exceed $400.00. ****MF-1 - If tax is timely paid: 2% of the first $10,000.00, 1% above $10,000.00, not to exceed $500.00. |
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NOTE: If the due date falls on a weekend or holiday, the return must be postmarked on or before the next working day to be timely filed. EFT: If the date on which the taxpayer is required to initiate either an ACH Debit or an ACH Credit transaction falls on a weekend or holiday, the taxpayer must initiate the transaction on the preceding business day.
Penalties and Interest: In accordance with Sections 40-2A-11(a) & (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 to10% 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. Click here for the interest rates.