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.
The Code of Alabama 1975, Title 40, Chapter 17, Article 4 provides the requirements for the wholesale oil license which include:
1. Completion of the License Application 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. Obtain a surety bond in the amount of $2,000 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.
Premiums for Alabama motor fuel excise tax license importer bonds are dependent on credit and the bond amount required.
Alabama taxes are due monthly and can be filed electronically.