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FAQ Categories / Tax: Lubricating Oil

The lubricating oils excise tax return and payment are both due by 4 p.m. on the 20th of the month following the month that the transaction took place.

If it is sold from one permit holder to another it is not taxable. If it is sold to an unlicensed entity, it is considered taxable. The Port of Mobile is considered to be a part of the State, so title would be changing in Alabama.

The list of active lubricating oils permit holders can be found at My Alabama Taxes.

Beginning with the October 2012 return, it is mandatory that these returns are filed online through My Alabama Taxes.

For the Lubricating Oil Permit Application, you can go HERE and click in the number search box and key in “LOAP”.  If you have any questions, then you can call the Motor Fuels Section at 334-242-9608 and speak with a representative of the Section.