The Alabama Department of Revenue, Business & License Tax Division, Motor Fuels Section is responsible for the collection of excise tax of distributors, terminal operators, permissive suppliers, suppliers, exporters, importers and blenders of motor fuels. The department provides online system for tax reporting and an EFT system for tax payments.
The Code of Alabama 1975, Title 40, Chapter 17, Article 4 provides the requirements for the wholesale oil license which includes:
1. Completion of the License Application for Motor Fuel Distributor and pay the $50 application fee.
2. Make payment of all taxes, penalties, and interest which may be now due or may become due.
3. Submit a monthly report by the 22nd of each month.
4. There may be a surety bond requirement and the State of Alabama Department of Revenue will determine the amount of the bond.
5. An annual report is due October 14 of each year.
The premium that you pay for an Alabama Motor Fuel Distributor Tax Bond is dependent on credit and the bond amount required.
Alabama taxes are due monthly and can be filed electronically.