NOTICE

LUBRICATING OILS TAX

It has come to our attention that the Alabama Department of Revenue Monthly Lubricating Oils Tax Return is not being properly filled out. When the returns are entered on the Department's computer system, an error listing is created citing the problems with the returns. In order for the returns to be correctly entered into our computer system, please be sure that the items listed below are properly completed.

• Gallons reported on the return must be rounded to the nearest whole number.



• The correct name of the company (name on application and permit), permit number, month and year of activity, and phone number must be filled out at the top of the return.
  
  
• Columns 1 & 2 and all corresponding lines on the return must be filled out completely according to your company's activity. (Line 1 is for bulk inventory storage in Alabama only. Line 2 is for tax-free product purchased in Alabama. Line 3 is for imports of product into Alabama. Line 5 is for tax-free sales to other permit holders where title passes in Alabama.)
  
  
• Schedules A, B, and C must be filled out on the back of the return according to the activity reported on the front of the return. Schedules A and B must list correct names and permit numbers as listed in the distributor book that is mailed out each quarter. A detailed list containing dates and invoice numbers should be attached to the return to support Schedules A, B, and C.
  
  
• The Affidavit section at the bottom of the return must be properly executed and notarized. (The Affidavit section on "No Activity" returns must also be completed.)

If you have any questions pertaining to this matter, please contact this office at the address or telephone number shown below.