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.
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.
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.