ALABAMA DEPARTMENT OF REVENUE
BUSINESS & LICENSE TAX DIVISION
MOTOR FUELS TAX RULE
An additional motor fuel excise tax was enacted effective August 1, 1980. This additional tax rate is four cents (0.04¢) per gallon. The imposition and payment of this additional tax parallels the original eight cents a gallon which was increased to thirteen cents (0.13¢) a gallon on June 1, 1992. (Sections 40-17-18, 40-17-221(b) and 40-17-220, Code of Alabama 1975) History: Filed with LRS April 22, 1993. Amendment filed with LRS January 19, 1996. Certification filed with LRS April 29, 1996, effective date June 3, 1996.