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  • At what point is the wholesale oil /import license fee due?

At what point is the wholesale oil /import license fee due?

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 Imported 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.

 

 

Related FAQs in Business and License, Motor Fuels

The ONE SPOT system will allow returns to be filed with ACH Debit and ACH Credit method payments only. The system will not allow an ACH Debit taxpayer to complete their return filing without completing the necessary information to authorize the ACH Debit payment. The ACH Credit payment is separate from the ONE SPOT system and must be initiated by the taxpayer through their banking institution. Returns successfully submitted for ACH Debit and ACH Credit taxpayers will be exported to the local government.

Upon the completion of the Third Party Designation Form, ALDOR can provide the returns, payments and payment data files to the authorized third party administrator.

When an electronic payment is received by ALDOR in error, the payment will post to the taxpayer’s ALDOR local tax account. ALDOR will not be able to automatically transfer these payments to the non-administered local government due to the possibility the taxpayer’s payment will reject after ALDOR has transferred the payment, causing complicated collection issues. ALDOR will need the taxpayer to advise the Department with what to do with that payment.

The only non-administered local government taxes to be processed through ALDOR will be payments received as the result of legal action, such as final assessment, garnishments, and liens, entered into when the local government was state administered. Payment data for these payments will be available during the first week (5-10 working days) of the month following the tax collection period through the ALDOR website.