MOTOR FUEL TAX
| DATE: | June 1, 2004 |
| TO: | ALL LICENSED DISTRIBUTORS OF MOTOR FUEL IN ALABAMA |
On May 18, 2004, Governor Bob Riley signed into law Act 2004-546 with the effective date of this Act being October 1, 2004.
This Act increases the motor fuel excise tax from $.17 per gallon to $.19 per gallon and exempts the diesel fuel subject to the motor fuel excise tax from the $.02 per gallon inspection fee that is administered by the Department of Agriculture & Industries. The October 2004 diesel fuel return due November 20th must reflect the new $.19 per gallon rate. The Department will be mailing new returns in October reflecting the change.
If you have any questions pertaining to this matter, please contact this office at the address or telephone number shown below.
Alabama Department of Revenue
Sales, Use & Business Tax Division
Motor Fuels Section
P.O. Box 327540
Montgomery, AL 36132-7540
(334) 242-9608
(334) 242-1199 (Fax)