FAQs Archive - Alabama Department of Revenue

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Frequently Asked Questions

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Showing (68) FAQs

Question	Category	Read More
Debit Block - How do I make a payment for ACH Debit method e-payments?
Will amendments be accepted for the Single Point System?	Business and License ,
When will Single Point be available?	Business and License ,
Who can use the Single Point System?	Business and License ,
Is participation in the Single Point System mandatory?	Business and License ,
How do I file and pay my state administered local fuel taxes for Bullock, Lowndes, Marshall and Cullman counties?	Business and License ,
What local excise taxes does the department administer and what are the tax rates?	Business and License ,
At what point is the wholesale oil /import license fee due?	Business and License ,
What products are subject to the wholesale oil/import license fee?	Business and License ,
What is the wholesale oil license fee rate?	Business and License ,
When is the lubricating oils return/payment due?	Business and License ,
Is lubricating oil boarded on a vessel at the Port of Mobile taxable?	Business and License ,
How do I convert pounds to gallons?	Business and License ,
Is the tractor hydraulic/transmission fluid subject to the excise tax or sales tax?	Business and License ,
What products are included?	Business and License ,
Where do I find a list of active lubricating oils permit holders?	Business and License ,
What is the acceptable method of filing my lubricating oils tax return?	Business and License ,
What is the tax rate?	Business and License ,
How do I apply for a lubricating Oil Permit?	Business and License ,
As a licensed Alabama supplier/permissive selling dyed diesel fuel and/or dyed kerosene at a terminal rack outside of Alabama with the destination of the product being Alabama, am I responsible for the Alabama inspection fee?	Business and License ,
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?	Business and License ,
Do I need an inspection fee permit to report ethanol?	Business and License ,
Does the inspection fee apply to aviation fuels?	Business and License ,
Does the inspection fee apply to dyed fuel used in processing asphalt?	Business and License ,
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?	Business and License ,
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?	Business and License ,
Do I have to post a surety bond to be permitted?	Business and License ,
Who has to be permitted with the Department of Revenue?	Business and License ,
The law states that reduced rates ($.00025) apply only to an Alabama State Inspection Fee permit holder selling directly to an ultimate consumer. How is the reduced rate reported by the permit holder for dyed diesel fuel sales?	Business and License ,
When is the $.02 per gallon excise tax on gasoline and the transfer of the inspection fee to the Department of Revenue effective?	Business and License ,
Is a license required for CNG/LNG?	Business and License ,
Is there an excise tax for CNG/LNG?	Business and License ,
What is the approved method for electronically filing the new terminal excise tax returns and reports?	Business and License ,
How do I apply for a license for the Alabama Terminal Excise Tax (Motor Fuels)?	Business and License ,
What motor fuel refunds are available and how often can each be filed?	Business and License ,
How do I register a diversion?	Business and License ,
How do I report a diversion?	Business and License ,
What is a diversion?	Business and License ,
When is the payment due on imports?	Business and License ,
What are the different tax returns and reports and their due dates?	Business and License ,
What is an import verification number?	Business and License ,
Are state agencies exempt from the state motor fuel excise taxes?	Business and License ,
Is Transmix taxable?	Business and License ,
Is ethanol taxable?	Business and License ,
What is the taxability of biodiesel?	Business and License ,
Is kerosene subject to the state fuel excise taxes?	Business and License ,
What are the state excise tax rates on motor fuels?	Business and License ,
Can an exporter apply for a refund on fuel that is exported with Alabama motor fuel excise tax paid?	Business and License ,
If a supplier or permissive supplier underpays but files on time, do they get the discount?	Business and License ,
What discounts are allowed for suppliers and permissive suppliers?	Business and License ,
Does the supplier or permissive supplier have to notify the department before taking the credit for tax on reported bad debt?	Business and License ,
Who is allowed to take the credit for tax on reported bad debt?	Business and License ,
When is the motor fuel floor stock tax return and payment due?	Business and License ,
Can tax-free transactions occur in the pipeline?	Business and License ,
Can my license be revoked?	Business and License ,
What are the grounds for denial of a license?	Business and License ,
What are the license fees?	Business and License ,
What are the bond requirements for each license?	Business and License ,
If I am a licensed distributor transporting my own product, am I required to have a transporter’s license?	Business and License ,
Who is required to be licensed?	Business and License ,
Can I amend a report in MAT after it has been submitted?	Business and License ,
What can be done if I detect a mistake or need to add to a Schedule in MAT?	Business and License ,
Can the whole spreadsheet be copied into the template?	Business and License ,
Is there another option besides keying all of the data in the template?	Business and License ,
If the due date falls on a weekend or a holiday, when is the due date?	Business and License ,
When are the tax returns due?	Business and License ,
Where can I get information on the Alabama Underground and Aboveground Storage Tank Trust Fund Act?	Business and License ,
What kinds of taxes are administered by the motor fuels section?	Business and License ,