通知
- 汽油和未染色柴油消费税法的变化(2019年7月)
- 汽油和未染色柴油消费税的调整(2023年2月)
- Gasoline and Undyed Diesel Fuel Excise Tax Adjustment (February 2025)
表格
通过表格搜索来访问这些表格。
强制性电子申报终端税的说明
第2011-565号法
从2012年10月1日起,该法案将税收水平从经销商层面改为终端货架或进口到阿拉巴马州时的税收。征税点将按以下方式征收。
- When removed: from the bulk transfer/terminal system in this state; from a bulk transfer/terminal system outside this state for delivery into this state; and upon sale or transfer in a terminal in this state to a person not licensed as a supplier.
- At the time motor fuel is imported into this state, except when importation is by bulk transfer.
- Tax is collected from the supplier, as shown on terminal records, when fuel is removed from a terminal or refinery in this state.
- Tax applies to fuel blended in this state and is calculated on the difference between the total quantity blended and the quantity used for blending but previously taxed.
- Terminal operators are jointly and severally liable with the supplier for fuel removed from a terminal in this state when removal is on account of any unlicensed supplier.