Flag_of_Alabama.svg
An official website of the Alabama State government.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

  • Homepage
  • >
  • 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

Once the lien has arisen, it will continue until the liability for the amount assessed is satisfied, released or becomes unenforceable by reason of lapse of time (i.e. 10 years from the date the lien is filed) (Code Sections 40-1-2, 40-29-20, and 49-29-21).

No. However, the cigarette tax stamp ordering system is not tied to consignment balances. Therefore, state consignment customers must be aware of their available consignment balance and place orders within their bond limit. Failure to do so will result in the stamp order being modified to accommodate the available balance.

The person or persons authorized by you to access MAT/submit your stamp order will receive a confirmation when they click on the “submit” button that the stamp order has been submitted to the Tobacco Tax Section. Once the order has been fulfilled, the invoice associated with the order will be available in MAT for viewing and payment, if applicable.

No, the system uses the system date that the order was created. Therefore, orders dated for the future are unavailable. If multiple orders are submitted on the same day before the 1 p.m. cut off, they will be processed for shipment that day; the related invoices would all have the same invoice and due dates.

We use FedEx shipping. There is an area on your order form where you can choose whether you want pickup, overnight or 2-day delivery. Please use this feature to let our staff know the preferred shipping method. If the FedEx account number is incorrect please make the necessary changes.

Once a “new line item” – your stamp type and quantity – has been saved to an order it can be edited by entering the correct count. You can also choose a new type from the drop down if you select the incorrect one.