Alabama Motor Fuel Supplier Surety Bond

The Alabama Department of Revenue, Business & License Tax Division, Motor Fuels Section is responsible for the collection of excise tax of terminal operators, suppliers, permissive suppliers, distributors, importers, exporters and blenders of motor fuels. The department provides an online system for tax reporting and an EFT system for tax payments.

Each person, firm, corporation, or agency selling diesel fuel (not including transmix), at a terminal within this state shall pay to the Department of Revenue for the use of the state, within two weeks from the beginning of the fiscal year, a wholesale oil license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel so sold during the prior fiscal year which includes all diesel fuel whether manufactured or imported into the state prior to the sale.  Exempted from this fee shall be diesel fuel exported from this state for which proof of export is available in the form of a terminal issued shipping document.The Code of Alabama 1975, Title 40, Chapter 17, Article 174.a

Surety Bond and License Requirements:

1. Completion of the License Application for Motor Fuel Supplier and pay the $200 license 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. The State of Alabama Department of Revenue will determine if a surety bond is needed and the bond amount required.
5. An annual report is due October 14 of each year.

How Much Will a Motor Fuel Supplier Bond Cost?

The premium that you pay for an Alabama Motor Fuel Supplier Tax Surety Bond is dependent on credit and the bond amount required. Our rates start at 1% of the bond amount with good credit. Contact our Surety Bond Specialists for a free quote.

Did You Know?

Alabama taxes are due monthly and can be filed electronically.

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