Alabama Department of Revenue - Motor Fuels Tax Rules

ALABAMA DEPARTMENT OF REVENUE

BUSINESS & LICENSE TAX DIVISION

MOTOR FUELS TAX RULE
810-8-1-.08. Miles Per Gallon Standard.

(1) The following procedure will be used where it is necessary to ascertain in the administration and enforcement of the motor fuels and gasoline laws of this state the amount of motor fuel or gasoline which is used to propel any motor vehicle over the public roads and highways of Alabama in order to determine the amount of excise tax due on such motor fuels, and where it is impossible to accurately gauge or measure said amount in gallons, the following allowances and measurements shall be used:

(a) Transport truck - three and four axle -four miles per gallon.

(b) One and a half ton truck - two axle - eight miles per gallon.

(d) Passenger cars - fifteen miles per gallon.

(2) This regulation shall include all persons who pull fuel directly from cargo tank to carburetor whether such travel is intra or inter state, and shall include all fuels where withdrawals are made directly from cargo tank to the motor of said vehicles for the purpose of propelling said vehicles over the highways of this state.

(3) Where such allowances and measurements have heretofore been used by the State Department of Revenue in the administration and enforcement of said laws, prior to the effective date of this regulation, then such procedure is hereby ratified and approved.

(Sections 40-17-18 and 40-17-152, Code of Alabama 1975) (Amended February 1, 1961, Amended June 3, 1996.) History: Amended February 1, 1961. Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.

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