Effective September 1, 2019, the gasoline and diesel fuel excise tax rates will increase by $.06 per gallon in accordance with Act 2019-2. Since this tax rate increase is not in effect for the full quarter, all quarterly refunds will have to be filed manually for the third quarter of 2019. Taxpayers are required to file paper petitions and must include July and August 2019 on the current petitions for $0.18 per gallon for gasoline or $0.19 per gallon for diesel fuel. For the September 2019 and all subsequent periods, taxpayers must use the revised refund petitions that have the new rates of $0.24 per gallon for gasoline and $0.25 per gallon for diesel fuel. These refund petitions can be found on our website at https://revenue.alabama.gov/forms/ by searching by the key word(s) for the specific refund petition name. Refund petitions submitted through My Alabama Taxes (MAT) for the above-referenced period and manual petitions which combine July-September 2019 will be rejected.
Refund petitions and back-up documentation for July and August, as well as September 2019, must be submitted to the mailing address or email address listed below. If you have any questions, please contact the Motor Fuels Section at the mailing address, telephone number, or email address listed below.
BUSINESS AND LICENSE TAX DIVISION
MOTOR FUELS SECTION
P. O. BOX 327540
MONTGOMERY, ALABAMA 36132-7540
334-242-9608, Option 6, Option 1
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