To administer the gasoline and motor fuel excise taxes for various counties. The excise taxes are imposed on all persons, corporations, co-partnerships, companies, agencies, associations, firms, and refiners selling, delivering, withdrawing from storage or keeping in storage for sale and delivery, gasoline and motor fuels.

Bullock County: $0.03 per gallon – gasoline and diesel

Lowndes County: $0.02 per gallon – gasoline and diesel

Marshall County: $0.01 per gallon – gasoline, diesel and other (3% discount if filed and paid timely)

Vary according to county.

98% to the counties where fuel is sold

2% to the Department of Revenue’s Administrative Fee Fund