[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304664-105":3,"detail-sidebar-cat-1-en-105":80,"doc-detail-304664-en":126},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":73,"head_meta":75,"extra_data":77,"updated_unix":79},105,"en","2017-motor-fuel-tax-information-by-state-book-alabama","2017 Motor Fuel Tax Information by State Book - Alabama","","Updated September 2017, this Alabama motor fuel tax information booklet compiles contact details, applicable statutes and rules, points of taxation, and posted tax rates for gasoline, diesel, aviation fuel, and jet fuel. It defines the statutory basis for taxation points, sets collection and diversion requirements (including Fuel Trac), and summarizes rate update provisions for CNG/LNG and other reporting obligations. It also lists collection allowances and alternative-fuel incentives, plus taxability notes for biodiesel and ethanol.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/general/","General",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/2017-motor-fuel-tax-information-by-state-book-alabama/304664/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/2017-motor-fuel-tax-information-by-state-book-alabama/304664.png","ImageObject",442,249,{"name":42,"@type":43},"Clementine","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What does the booklet’s disclaimer require regarding current laws?","Question",{"text":62,"@type":63},"The information was obtained in June and July 2017 and may have changed by the time of print. The booklet should not be relied on as the current laws of the states.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What are Alabama’s stated points of taxation for gasoline, diesel, and aviation/jet fuels?",{"text":67,"@type":63},"Gasoline: Terminal; Diesel: Terminal; Aviation Fuel: Terminal; Jet Fuel: Terminal (all listed as effective October 1, 2012).",{"name":69,"@type":60,"acceptedAnswer":70},"What diversion rules apply before diverting fuel to Alabama?",{"text":71,"@type":63},"Diversion is required. Diversion must be reported and the diversion number received before fuel is diverted to Alabama, and diversion is tracked using a registry program (Fuel Trac).","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},304664,1790131763,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,113,118,123],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":110,"show_sort_weight":111,"slug":112},17,"Forms",40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":121,"slug":122},21,"Paper Templates",5,"papers-templates",{"id":124,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":4,"slug":125},158,"general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":124,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":135,"language":136,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":12,"update_tm":140,"read_time":141},1374391974564,"https://ap-avatar.wpscdn.com/avatar/14000253aa45c000a9e?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779874745381141002","Motor Fuel Tax  \nInformation  \nBy  \nState  \nUpdated September 2017  \nDISCLAIMER  \nThe information in this booklet was obtained in June and July of 2017 and could have changed by the time of print.  \nDO NOT rely on this booklet as the current laws of the States.  \nSTATE OF ALABAMA  \nSection 1-Contact Information  \nAgency: Department of Revenue  \nName: Bonita Calhoun  \nStreet Address: 50 N Ripley, Room 1210  \nCity, State Zip Code: Montgomery, AL 36104  \nPhone Number: (334) 242-9608  \nFax Number: (334) 242-1199  \nE-mail Address: [bonita.calhoun@revenue.alabama.gov](bonita.calhoun@revenue.alabama.gov)  \nSection 2-Statutes and Rules  \nPlease give reference to your Statutes and Rules:  \nGasoline: 40-17-320 thru 40-17-363 (Effective October 1, 2012)  \nDiesel: 40-17-320 thru 40-17-363 (Effective October 1, 2012)  \nAviation and Jet Fuel: 40-17-320 thru 40-17-363 (Effective October 1, 2012)  \nSection 3-State Point of Taxation  \nGasoline: Terminal (October 1, 2012)  \nDiesel: Terminal (October 1, 2012)  \nAviation Fuel: Terminal (October 1, 2012)  \nJet Fuel: Terminal (October 1, 2012)  \nSection 4-Please define “First Receiver” and “Point of Taxation” and site your statutory reference regarding point of taxation.  \nFirst Receiver-: Not defined in Alabama Motor Fuel Statutes  \nPoint of Taxation: Code Section 40-17-326  \nRemoval from the rack, import into Alabama, transfer of fuel in the bulk terminal system to anon-registered person, and/or blending of product outside the bulk terminal system  \nSection 5-State Tax Rates  \nGasoline: $.18 per gallon (Effective October 1, 2016)  \nDiesel: $.19 per gallon  \nAviation Fuel: $.095 per gallon (Effective October 1, 2012)  \nJet Fuel: $.035 per gallon (Effective October 1, 2012)  \nSection 6-Rate Updates  \nPlease list any rate updates for your state:  \nAct 2017-229 eliminated the decal requirement and suspended the Alabama excise tax until October 1, 2018 for CNG and LNG. This Act also sets the gasoline and diesel fuel gallon equivalent rates for CNG and LNG. The Diesel Gallon Equivalent (DGE) is 6.059 pounds of LNG for one gallon of diesel fuel and the Gasoline Gallon Equivalent (GGE) is 5.66 pounds or 126.67 cubic feet for one gallon of gasoline. Effective October 1, 2018, the excise tax is $.08 per DGE or GGE. The excise tax will increase to $.13 per DGE or GGE on October 1, 2023. On October 1, 2028, the excise tax will increase to $.19 per DGE on LNG and $.18 per GGE on CNG. If there is an increase in the excise tax between now and October 1, 2028, the excise tax will increase to the rate that is in effect on October 1, 2028 for CNG and LNG. Public sellers and fleet producers will be required to post a bond and get licensed and file monthly returns. Personal producers will be required to submit an annual application fee of $100 per CNG vehicle. If the vehicle is purchased or converted during the year, reduced application fees apply.  \nTransmix is taxable at the rate of $.19 per gallon effective August 1, 2013.  \nEffective June 1, 2015, importers importing motor fuel products from a bulk plant or from anyother non-terminal storage facility will report the import of all motor fuel products on Schedule 3B on the importer return and remit payment by the 22nd day of each calendar month for the preceding month. Importers importing motor fuel from an out-of-state terminal from a supplier who did not collect the excise tax will still remit payment on or before the 3rd business day following importation.  \nBased upon Act 2015-54, the agricultural inspection fee will be added to the gasoline excise tax and the administration of the inspection fee will be transferred to the Department of Revenue effective October 1, 2016. The new gasoline excise tax rate will be $.18 per gallon. The inspection fee rates for dyed diesel fuel will remain at $.02 per gallon, dyed kerosene will remain at $.01 per gallon, and lubricating oil will remain at $.15 per gallon.  \nSection 7-State Collection Allowance  \nSupplier and Permis","cbCaibbGJSUg1WVl","https://ap.wps.com/l/cbCaibbGJSUg1WVl","pdf",2469329,440,"English","# State of Alabama\n## Section 1-Contact Information\n## Section 2-Statutes and Rules\n## Section 3-State Point of Taxation\n## Section 4-First Receiver and Point of Taxation\n## Section 5-State Tax Rates\n## Section 6-Rate Updates\n## Section 7-State Collection Allowance\n## Section 8-State Diversion Requirements\n## Section 9-Alternative Fuels Incentives and Laws\n## Section 10-Taxability & Tax Rates for Biodiesel and Ethanol","[{\"question\":\"What does the booklet’s disclaimer require regarding current laws?\",\"answer\":\"The information was obtained in June and July 2017 and may have changed by the time of print. The booklet should not be relied on as the current laws of the states.\"},{\"question\":\"What are Alabama’s stated points of taxation for gasoline, diesel, and aviation/jet fuels?\",\"answer\":\"Gasoline: Terminal; Diesel: Terminal; Aviation Fuel: Terminal; Jet Fuel: Terminal (all listed as effective October 1, 2012).\"},{\"question\":\"What diversion rules apply before diverting fuel to Alabama?\",\"answer\":\"Diversion is required. Diversion must be reported and the diversion number received before fuel is diverted to Alabama, and diversion is tracked using a registry program (Fuel Trac).\"}]","2017 Motor Fuel Tax Information by State Book - Alabama | PDF",1789815806,154]