Alabama Motor Fuel Importer Tax Surety Bond

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

Each importer of diesel fuel, other than transmix, into Alabama, other than by a bulk transfer, for delivery to a destination in 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, an import license fee equal to three-fourths of one cent per gallon for each gallon of diesel fuel imported during the preceding fiscal year;  excluding any gallons for which a permissive supplier collected the fee from the importerAlabama Codes 40-17-174(b)

Surety Bond and License Requirements

1. Complete the AL License Application for Motor Fuel Importer and pay the $100 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. A surety bond in the amount of $2,000 is required or in an amount equal to twice the average monthly tax liability, whichever is greater.
5. The annual return is due October 14 of each year.

How Much Will an AL Motor Fuel Importer Bond Cost?

The premium that you pay for an Alabama Motor Fuel Importer 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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