ALABAMA DEPARTMENT OF REVENUE

BUSINESS & LICENSE TAX DIVISION

MOTOR FUELS TAX RULE
810-8-1-.16. Summary of Tax Rates for Motor Fuels used in Motor Vehicles for Highway Operation.
 
(1)  Prior to August 1, 1980, the tax rate was eight cents (0.08¢) per gallon.
 
(2)  Effective August 1, 1980, an additional tax of four cents (0.04¢) a gallon was levied.
 
(3)  Effective August 1, 1980, the total tax on motor fuel amounts to twelve cents (0.12¢) per gallon.
 
(4)  Effective June 1, 1992, the tax rate was increased by .05¢ per gallon. The total tax on motor fuel amounts to seventeen (0.17¢) per gallon.

(Sections 40-17-18 and 40-17-2, 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.

 
 
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