Once the Single Point return has been processed, the taxpayer should reach out to the locality or locality’s third-party administrator to make any changes.
Account registration was made available September 3, 2019. Effective November 1, 2019, returns can be filed on or before the 20th of the month for the prior month’s activity.
Fuel Distributors who pay local motor fuel taxes to any locality within the state of Alabama.
Localities are required to submit their rate information and provide a bank account for disbursement of funds. This system is voluntary for taxpayers.
All sales of diesel fuel at the terminal rack in Alabama are subject to the fee which will be collected by the Licensed Supplier. For the period October 1, 2012, through July 31, 2013, diesel fuel imported into Alabama for resale is subject to the fee. Effective August 1, 2013, all diesel fuel imported into Alabama is subject to the fee. The Licensed Permissive Supplier or Licensed Importer is responsible for the fee. Effective August 1, 2013, diesel fuel exported from Alabama for which proof of export is available in the form of a terminal issued shipping document is exempt from the Wholesale Oil License/Import License Fee. Transmix should not be included in the computation of the wholesale oil/import license fee.
The fee is charged on diesel fuel. Diesel fuel includes undyed diesel fuel, dyed diesel fuel, undyed kerosene, dyed kerosene, special fuels, and blended fuels which contain diesel fuel. Lube oil is no longer included in the computation.
The fee is $0.0075 per gallon of diesel fuel.
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.
Divide the total pounds by 8.
Excise taxable, because the primary function is to lubricate the engine and gears.
Any product that performs a lubricating function, i.e. grease, transmission fluid, motor oil, and Slick 50. The definition of lubricating oil per Section 40-17-170, Code of Alabama 1975, is “Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs, and other parts of machinery; provided, that nothing contained in this article shall be held to apply to those products known commercially as “kerosene oil,” “fuel oil,” or “crude oil.”
The rate is $0.06 per gallon.
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.
If a licensed Alabama supplier/permissive supplier sells dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with destination of the product being Alabama and the purchaser is an Alabama inspection fee permit holder, then the Alabama supplier/permissive supplier is not responsible for the fee and does not have to report the transaction on the Alabama inspection fee return because the importer (that is an Alabama inspection fee permit holder) is responsible for reporting and paying the fee. If a licensed Alabama supplier/permissive supplier sells dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with destination of the product being Alabama and the purchaser is not an Alabama inspection fee permit holder, then the Alabama supplier/permissive supplier is responsible for the Alabama inspection fee per Section 8-17-87(c) and (d), Code of Alabama 1975, and will have to report the transaction on line 6 of the Alabama inspection fee return.
Yes, unless the product is sold to a licensed federal government exempt entity. Sales to licensed exempt entities other than the federal government will be reported on the inspection fee return.
No, ethanol will not be reported on the inspection fee return. Ethanol that is blended with gasoline is taxable and is reported on the terminal excise tax return.
Effective October 1, 2016, the inspection fee will not apply to aviation fuels.
The inspection fee applies to dyed diesel if it is part of the asphalt mixture. There is no exemption of the fee authorized if the asphalt is manufactured in Alabama and dyed diesel is used in the process. There is no exemption of the fee granted if dyed diesel is used to heat the asphalt mixture to a temperature that produces a spreadable consistency. This heating process does not qualify under the steam boiler exemption section of the law as some have questioned in the past. The asphalt mixture is heated by a direct flame. If steam is only a by-product of the heating process, no exemption of the fee is authorized. The steam must be captured and used for a specific purpose in order to grant an exemption – like a food canning process or paper mill company, etc.
No, if you are only selling gasoline and undyed diesel fuel you do not have to get a bonded distributor permit with the Department of Revenue. However, if you are selling gasoline or undyed diesel fuel to any licensed exempt entity, you will need to have a distributor’s license in order to apply for a refund of the excise tax.
No, the gasoline and undyed diesel fuel will be reported on the terminal excise tax return.