The Alabama Department of Revenue, Business & License Tax Division, Motor Fuels Section is responsible for the collection of excise tax of collecting scrap tire environmental fees. The department provides an online system for tax reporting and an EFT system for tax payments.
The Code of Alabama 1975, 22-40A provides the requirements for the scrap tire transporter permit for each new or used tire, farm and/or logging tires, or retread tires which includes:
1. Completion of the Scrap Tire Transporter Permit Application.
2. Payment of all scrap tire environmental fees, penalties, and interest which may be now due or may become due.
3. Remittance of fees are due by the 20th day of month following each months activity.
4. A $10,000 surety bond is required for a permit. The original bond will need to be sent to the State of Alabama Department of Revenue. along with the application.
5. Scrap tire environmental fee exclusions include bike tires and tires from any other devices that move by human power, multiple retreads on the same tire for the same customer, tires that are exported to another state, wholesale tire transactions, new vehicles, and ambulances.
The premium that you pay for an Alabama Scrap Tire Transporter Bond is dependent on credit.
Alabama maintains an online list of permitted scrap tire transporters.
You can Apply online or contact our Surety Bond Specialists today.
Hours: 8:00-5:00 CST, Monday through Friday