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.
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.
2. Payment of all taxes, penalties, and interest which may be now due or may become due.
3. Submit a monthly report by the last day of each calendar month.
4. Submit an annual tax return by the last day of January for the prior calendar year.
5. If required, obtain a surety bond in the amount designated by the State of Alabama Department of Revenue.
Premiums for Alabama motor fuel excise tax license terminal operator bonds are dependent on credit and the bond amount required.
Alabama taxes are due monthly and can be filed electronically.