FORM TYPE AND DESCRIPTION |
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FORM # |
APPLICATIONS |
WHO FILES THIS FORM |
| SUBT:LOAP | Application for Lubricating Oils Permit Form SUBT:LOAP | Entities importing lubricating oils into Alabama or sells or purchases product tax-free. |
FORM # |
TAX RETURNS |
WHO FILES THIS FORM |
| MOTOR FUELS TERMINAL EXCISE TAX | MANDATORY ELECTRONIC FILING | Terminal Excise Tax licensees who are required to file returns. |
| B&L:MFT-WOLF & Instructions | MANDATORY ELECTRONIC FILING | Licensed Suppliers, Licensed Permissive Suppliers, & Licensed Importers need to file this return by October 14th each year for the preceding fiscal year's activity. This form should be used beginning with October 2012 through September 2013 period. |
| SUBT:MFCO | Monthly County Fuel Tax Return | Fuel distributors who sell or distribute gasoline or motor fuel in Bullock and Lowndes Counties. |
| SUBT:CUL | Monthly Cullman County Fuel Tax Return | Fuel distributors who sell or distribute gasoline in Cullman County. |
| SUB:MT-1 | Monthly Motor Carrier Mileage Tax Return | Motor carriers of person for hire except for tour bus operators and charters. |
| B&L:MFT-BTR | Motor Fuel Back Up Tax Return | Anyone needing to submit taxes for non-taxed motor fuel sold or consumed for taxable purposes, taxable motor fuel used for taxable purposes on which refund was allowed, or aviation gasoline or jet fuel used other than for fuel in an aircraft. |
| B&L:MFT-FSR | Motor Fuel Floor-Stocks Tax Return | Licensed distributors who have motor fuel in storage on which the Alabama fuel excise tax has not been paid as of September 30, 2012. |
FORM # |
REFUND FORMS |
WHO FILES THIS RETURN |
| SUBT:RP | Petition for Refund | Single petitioner, such as fuel distributor, federal and local governments, and boards of education. |
| SUBT:RJ | Joint Petition for Refund | Two or more petitioners where the seller charged, collected, and remitted the taxes paid by one or more purchasers. |
| SUBT:RI | Petition for Filing Refund Instructions | |
| SUBT:DR | Claim for Motor Fuel Tax Refund (Off-Road Use) | End users who purchase clear diesel fuel tax-paid and use the fuel off-road in designated off-road equipment. |
| SUBT:GR-5 | Claim for Gasoline Tax Refund | Exempt entities such as charitable organizations and volunteer fire departments who have to pay tax on gasoline at time of purchase. |
| SUBT:MF-5 | Claim for Motor Fuel Refund | Exempt entities such as charitable organizations and volunteer fire departments who have to pay tax on motor fuel at time of purchase. |
| B&L:MFT-PRD | Licensed Distributor Petition for Refund | Licensed distributors who sold motor fuel to licensed exempt entities and invoiced the licensed exempt entities without the tax. |
| B&L:MFT-PRC | Credit Card Issuer Petition for Refund | Participating credit card issuers who sold motor fuel to licensed exempt entities and invoiced the licensed exempt entities without the tax. |
| B&L:MFT-PRL | Loss of Taxable Fuel Petition For Refund | Motor fuel licensees who need to request a refund for the loss of taxable motor fuel. |
| B&L:MFT-PRO | Petition For Refund | Licensed aviation fuel purchasers who sell to air carriers in foreign trade zones (jet fuel only), hub operations, refund for gasoline blendstocks not used in the manufacture of gasoline or as a motor fuel, tax paid on transmix, tax paid on motor fuel within the bulk transfer system that is exported. |
| B&L:MFT-PRE | Exempt Entity Petition for Refund | Exempt entities who paid the motor fuel tax. |
FORM # |
MISCELLANEOUS FORMS |
WHO FILES THIS RETURN |
| MFT-V | Motor Fuels Tax Payment Voucher | Taxpayers who make a tax payment with a check. |
| B&L:MFT-3DV | Motor Fuels Importer Three Day Tax Payment Voucher | The licensed importer who imports gallons of fuel from the bulk transfer/terminal system in another state in which the Alabama fuel excise tax was not precollected. |