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An official website of the Alabama State government.

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Income Tax

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Motor Vehicle

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Tax Incentives

Tax Policy

Tax Policy

All Carriers of Gasoline, Motor Fuels and Lubricating Oils in the State of Alabama

On July 25, 1995, Governor Fob James signed into law Act 95-410, with an effective date of October 1, 1995. Section 40-12-198, Code of Alabama 1975, was amended to require the Alabama Department of Revenue to provide relief when shipments of gasoline and motor fuel are legitimately diverted from the original destination state. The shipper or its agent is required to notify the Alabama Department of Revenue prior to diverting the gasoline or motor fuel.
Anyone who needs to divert shipments of gasoline or motor fuel should call the Destination State Diversion Number. This number is available 24 hours a day, 7 days a week.
1-800-607-8529
When calling the diversion number, you will be required to give the following information:

  • Owner’s Federal Employer’s Identification Number (FEIN)
  • Owner’s Name
  • Shipper’s Name
  • Carrier’s Name
  • Invoice Number
  • Invoice Date
  • Vehicle Unit Number
  • Type of Product
  • Number of Gallons
  • State of Original Destination
  • State of New Destination
  • Name of the Person Making the Report
  • Name of a Contact Person
  • Telephone Number of Contact Person

If the Alabama Department of Revenue is notified after office hours or during weekends and holidays, the information will be recorded on voice mail and the Department will notify the contact person of the transaction number when office hours resume.
Reminder: All Motor Fuel Dual User licenses will be cancelled effective October 1, 1995. Therefore, sales to these customers should not be reported on Schedule B of the Motor Fuels Tax Return. Distributors must collect the tax on any sales of undyed motor fuel to these customers.

Questions

Alabama Department of Revenue
Sales, Use & Business Tax Division Motor Fuels Section
P.O. Box 327540 Montgomery, AL 36132-7540
P: (334) 242-9608
F: (334) 242-1199

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