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  • What motor fuel refunds are available and how often can each be filed?

What motor fuel refunds are available and how often can each be filed?

Exempt Entity Refund – Purchases of fuel by exempt entities as listed in Code Section 40-17-329(e):

  • United States Government – quarterly
  • County Governing Body – quarterly
  • Incorporated Municipal Governing Body – quarterly
  • City and County Boards of Education – quarterly
  • Alabama Institute for Deaf and Blind – quarterly
  • Department of Youth Services School District – quarterly
  • Private and Church School Systems K thru 12 – quarterly
  • Credit Card Issuer Refund – Purchases of fuel by exempt entities at fixed retail pump using the issuer’s credit card. The $0.02 administrative allowance per gallon does not apply to this petition. – quarterly
  • Licensed Distributor Refund – Purchases of fuel by licensed exempt agencies, having first paid the tax. The $0.02 administrative allowance per gallon pertains to this petition. – monthly
  • Petition for Refund for Casualty Loss or Contamination – as needed
  • Petition for Refund as provided in Code Section 40-17-329(d)(g)(i)(k)(l) which include the following:
    • Licensed Aviation Fuel Purchasers for sales of jet fuel used in all cargo international flights or in international commerce – monthly
    • Air Carriers with HUB operation – quarterly
    • Gasoline Blendstocks not used in the manufacture of gasoline or motor fuel – quarterly
    • Transmix not used as a motor fuel or that is delivered to a refinery for further processing – quarterly
    • Tax paid on motor fuel within the bulk transfer system in which a second tax has been paid or reported to another state or country – monthly
  • Statute of limitations for filing refunds is two years from date of sale, loss, or purchase of fuel.
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.