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Summary of Motor Fuels Exemptions

  • Summary of Motor Fuels Exemptions

Wholesale Oil License Exemptions

ExemptionsAuthority
Transmix40-17-174
Exports based upon terminal issued shipping documents40-17-174(a)
Sale of biodiesel fuel to a licensed supplier when delivered to a terminal40-17-174(e)

State Of Alabama Motor Fuel Exemptions And Refund Information

View exemptions and refund information for the new terminal tax motor fuel law in Sections 40-17-329 and 40-17-330 of the Code of Alabama 1975:

State Of Alabama Lubricating Oil Exemptions

ExemptionsAuthority
U. S. Government40-17-171
40-17-220(c)(8)
$.02
$.04
National Guard31-2-81
31-2-81
$.02
$.04
Aircraft40-17-220(c)(1)$.04
Ships40-17-220(c)(2)$.04
Locomotives40-17-220(c)(2)$.04
Agricultural40-17-220(c)(3)$.04
Off-Road Vehicles40-17-220(c)(5)$.04
Boards of Education40-17-171
40-17-220(c)(6)
$.02
$.04
Private Church Schools40-17-171
40-17-220(c)(7)
$.02
$.04
City & County Governments40-17-171 (Effective 10/1/2012)
40-17-220(c)(4)
$.02
$.04
Alabama Institute for Deaf & Blind40-17-171
40-17-220(c)(7)
$.02
$.04
Department of Youth Services School District40-17-171
40-17-220(c)(7)
$.02
$.04

State Of Alabama CNG/LNG Exemptions

ExemptionsAuthority
U. S. Government40-17-168.10(a)(1)$.08
City and County Governments40-17-168.10(a)(2)
40-17-168.10(a)(3)
$.08
Boards of Education40-17-168.10(a)(4)$.08
Alabama Institute for Deaf and Blind40-17-168.10(a)(5)$.08
Department of Youth Services School District40-17-168.10(a)(5)$.08
Private and Church School Systems40-17-168.10(a)(5)$.08

Gasoline And Diesel Fuel Refund Petitions

Effective October 1, 2021, the gasoline rate will be $.28 and the diesel fuel rate will be $.29.

EntityRefund TypeCode SectionRate
Gas DistrictsGasoline
Diesel Fuel
11-50-412 &
Legal Opinion
Dated
March 30, 1976
$ .28
$ .29
Water & Fire
Authorities
Gasoline
Diesel Fuel
11-88-16$ .28
$ .29
Water, Sewer & Fire
Districts
Gasoline
Diesel Fuel
11-89-16$ .28
$ .29
Fire DistrictsGasoline
Diesel Fuel
40-9-36$ .28
$ .29
Rescue SquadsGasoline
Diesel Fuel
40-9-35$ .28
$ .29
YMCAGasoline
Diesel Fuel
40-9-9$ .28
$ .29
YWCAGasoline
Diesel Fuel
40-9-10$ .28
$ .29
YWCOGasoline
Diesel Fuel
40-9-11$ .28
$ .29
National Foundations
AL Field Offices
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Young Men’s Hebrew
Association
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Seamen’s Home of
Mobile
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Girl Scouts of
America
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Boy Scouts of
America
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Catholic Maritime
Club of Mobile, Inc.
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Knights of Pythias
Lodges
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Salvation Army, Inc.Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Elks Memorial CenterGasoline
Diesel Fuel
40-9-12$ .28
$ .29
United Way Organizations
& United Way Member Agencies
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Qualifying United Appeals FundsGasoline
Diesel Fuel
40-9-12$ .28
$ .29
Alabama Masonic
Home
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
American Cancer
Society
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
New Hope Industries
of Dothan
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Helping Hand Club
of Anniston
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Childhaven, Inc.Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Presbyterian Home
for Children
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Freewill Baptist
Children’s Home
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Methodist Homes
for the Aging
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
United Methodist
Children’s Home
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Birmingham Building
Trades Towers
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Holy Comforter
House of Gadsden,AL
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
University of Alabama
Huntsville Foundation
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Birmingham Football
Foundation, Inc.
Gasoline
Diesel Fuel
40-9-12$ .28
$ .29
Volunteer Fire
Departments
Gasoline
Diesel Fuel
40-9-13$ .28
$ .29
Alabama Society of The Daughters
of The American Revolution
Gasoline
Diesel Fuel
40-9-13$ .28
$ .29
Annual Shrine CircusGasoline
Diesel Fuel
40-9-13$ .28
$ .29
Episcopal Foundation
of Jefferson County
Gasoline
Diesel Fuel
40-9-13$ .28
$ .29
Alabama Heart Assoc.Gasoline
Diesel Fuel
40-9-13$ .28
$ .29
Presbyterian Apartments, Inc.Gasoline
Diesel Fuel
40-9-13$ .28
$ .29
Mental Health
Programs and Facilities
Gasoline
Diesel Fuel
40-9-23$ .28
$ .29
Public Parks &
Recreation Boards
Gasoline
Diesel Fuel
11-22-13$ .28
$ .29
Birmingham Regional Paratransit
Consortium, Inc. dba ClasTran
Gasoline
Diesel Fuel
Act 2021-374$ .28
$ .29
Undyed Diesel Fuel Used in
Off-Road Vehicle or Off-Road Equipment
(excise tax refund petition will be reduced
by applicable inspection fee)
Diesel Fuel40-17-329(h)$ .29
Most Worshipful Prince Hall Grand Lodge Free
Accepted Masons of Alabama
Most Worshipful Grand Lodge F. and A.M. of Alabama
Gasoline
Diesel Fuel
Act 2022-350$ .28
$ .29

State Of Alabama Inspection Fee Exemptions

ExemptionsStatuteDyed DieselDyed KeroseneLubricating Oil
U. S. Government8-17-99$ .02$ .01$ .15
Exports by Permit Holders8-17-99$ .02$ .01$ .15
Sales to Permit Holders8-17-99$ .02$ .01$ .15
Sales for Use in Firing Steam Boilers or Turbines8-17-99 exemption$ .02$ .01 
Sales for Use in Vessels, Railroad Locomotives, Tractors, Wood Preservation8-17-87 exemption$ .01975$ .00975 
Aviation Gasoline & Jet Fuel8-17-87