Avisos

• Cambios en la Ley de Impuestos Especiales sobre la gasolina y el gasóleo sin tintar (julio 2019)
• Ajuste del impuesto especial sobre la gasolina y el gasóleo no tintado (febrero de 2023)

Formularios

Acceda a los formularios a través del buscador de formularios:

Instrucciones para la presentación electrónica obligatoria del impuesto sobre terminales

Ley 2011-565

A partir del 1 de octubre de 2012, esta ley cambia el nivel de imposición desde el nivel del distribuidor hasta el estante de la terminal o en el momento de la importación a Alabama. El punto de imposición se impondrá de la siguiente manera:

• When removed: from the bulk transfer/terminal system in this state; from a bulk transfer/terminal system outside this state for delivery into this state; and upon sale or transfer in a terminal in this state to a person not licensed as a supplier.
• At the time motor fuel is imported into this state, except when importation is by bulk transfer.
• Tax is collected from the supplier, as shown on terminal records, when fuel is removed from a terminal or refinery in this state.
• Tax applies to fuel blended in this state and is calculated on the difference between the total quantity blended and the quantity used for blending but previously taxed.
• Terminal operators are jointly and severally liable with the supplier for fuel removed from a terminal in this state when removal is on account of any unlicensed supplier.