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An official website of the Alabama State government.

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The .gov means it's official

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Frequently Asked Questions

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The Department of Revenue recently sent a Notice of Final Assessment to my client who is in bankruptcy. Why? Is this not a violation of the U.S. Bankruptcy Code?
Does the fee apply to multiple retreads on the same tire?
How will this fee be used?
As a private solid waste disposal facility with a $1,000-per-calendar-year fee payment limitation, am I required to file a report each quarter?
What are the bond requirements for each license?
Are state agencies exempt from the state motor fuel excise taxes?
If I am only selling gasoline and undyed diesel fuel and do not sell any dyed diesel, dyed kerosene, or lubricating oil, do I need to get an inspection fee permit?
What is the wholesale oil license fee rate?
What are the local severance tax rates?
Where does oil and gas production occur in Alabama?
Who should pay the natural minerals tax?
What is the state tax rate on tobacco products?
What is a certifying e-liquid manufacturers and manufacturers of alternative nicotine products?
How did the Department of Revenue calculate the interest on the Notice of Preliminary Assessment and Notice of Final Assessment?
Does this fee apply to farming and logging equipment?
As a car dealer who is not a tire dealer but contracts with a tire dealer to replace tires on vehicles, does this fee apply?
When is the solid waste fee report and payment due to ADOR?
What are the license fees?
What is an import verification number?
If I was licensed with Agriculture and Industries prior to October 1, 2016, and I only sell gasoline and undyed diesel fuel, will I need to get a bonded distributor permit with the department of revenue for the inspection fee?
What products are subject to the wholesale oil/import license fee?
What is the Coal Severance Tax? 
What are the Oil and Gas tax rates?
Who must collect and remit the natural minerals tax? 
How is state tax on tobacco products paid?
How do manufacturers get listed on the Directory?
What is a lien?
Does this fee apply to the tires on new vehicles?
If the tires are under warranty, would the fee still apply to the replacement tire(s)?
What are the solid waste disposal fee rates?
What are the grounds for denial of a license?
What are the different tax returns and reports and their due dates?
Does the inspection fee apply to dyed fuel used in processing asphalt?
At what point is the wholesale oil /import license fee due?
Who is considered a producer, purchaser, or transporter?
What products are included in Oil and Gas Severance Tax?
When is the natural minerals tax due? 
How much are the stamps for cigars, snuff, chewing tobacco and smoking tobacco?
How much is the fee to be listed on the Directory?
My client has received a Notice from the Department of Revenue that a lien has been entered in the county probate office real property records. What does this mean?
Does this fee apply to tires purchased by governmental organizations?
If replacement tires are sold to car auctions, is the fee applicable?
What is a pari-mutuel pool tax?
Can my license be revoked?
When is the payment due on imports?
Does the inspection fee apply to aviation fuels?
What local excise taxes does the department administer and what are the tax rates?
Who regulates coal mining operations in Alabama?
What type of Oil and Gas returns may be filed?
Who receives the net proceeds from the tax that is collected from the producer? 
I am located in Alabama and want to distribute cigars at wholesale in Alabama and to other states. I will receive these cigars from suppliers in the Dominican Republic, Puerto Rico and other states. What are my filing requirements?
When is the certification application and application fee due?
When will the Department of Revenue terminate a tax lien?
Will the state of Alabama be responsible for disposal of the scrap tires?
If replacement tires are sold to lease companies, is the fee applicable?
How many dog and horse race tracks are there in Alabama?
Can tax-free transactions occur in the pipeline?
What is a diversion?
Do I need an inspection fee permit to report ethanol?
How do I file and pay my state administered local fuel taxes for Bullock, Lowndes, Marshall and Cullman counties?
What is the tax rate?
When is the Oil and Gas Return/payment due?
How does the natural minerals severance tax apply?
I am going out-of-business and wish to cancel my stamping permit. How can I receive a refund for the cigarette revenue stamps that I did not use?
When will the Directory be available online?
When is a tax lien effective against other creditors?
Do I charge sales tax on this fee?
If a dealership removes a tire from its inventory to recondition a used car that will later be sold to a consumer, is the fee applicable?
How do I remit the amount due?
When is the motor fuel floor stock tax return and payment due?
How do I report a diversion?
If I am a licensed supplier or permissive supplier and I sell gasoline or undyed diesel to a licensed exempt entity at the terminal rack and the licensed exempt entity is listed as the purchaser on the terminal issued shipping document, then am I required to collect the inspection fee from the licensed exempt entity?
Is participation in the Single Point System mandatory?
Who receives the proceeds that are collected from the additional coal severance tax on surface or underground mining?
What if I have questions concerning a well in the state of Alabama?