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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-17-174

Wholesale Oil License Fee; Import License Fee; Exemption

Official textalison.legislature.state.al.us

# (a)

Each person, firm, corporation, or agency selling diesel fuel, other than transmix, across the rack 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 preceding fiscal year, including 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.

# (b)

Each importer of diesel fuel, other than transmix, into this state, 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 importer, in accordance with subsection (c).

# (c)

A permissive supplier shall collect the import license fee imposed by subsection (b) from the person who purchases the diesel fuel, other than transmix, for import into this state. The permissive supplier shall remit the fee within two weeks from the beginning of the fiscal year, for each gallon of diesel fuel sold during the preceding fiscal year.

# (d)

The payment to the Department of Revenue shall be accompanied by a sworn statement verified by the person having knowledge of the facts showing the number of gallons of diesel fuel sold or imported into the state during the preceding fiscal year. No county license shall be charged under this section.

# (e)

The sale of biodiesel fuel to a licensed supplier when delivered to a terminal shall be exempted from the wholesale oil license fee imposed under this section.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §634; Acts 1996, No. 96-521, p. 669, §1; Act 2011-565, p. 1084, §44; Act 2013-372, p. 1350, §1.

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In this chapter (40 sections)
  1. 40-17-168.4 · License Requirement
  2. 40-17-168.5 · Surety Bond. (Amended by Act 2026-528)
  3. 40-17-168.6 · Refusal to Issue License; Appeal
  4. 40-17-168.7 · Issuance of License
  5. 40-17-168.8 · Discontinuance of Licensed Business; Payment of Taxes
  6. 40-17-168.9 · Cancellation of License
  7. 40-17-168.10 · Deduction for Sale or Disbursement to Exempt Entities
  8. 40-17-168.11 · Tax Payments and Returns
  9. 40-17-168.12 · Reporting of Information; Single Return for Multiple…
  10. 40-17-168.13 · Receipt and Remission of Taxes; Liability
  11. 40-17-168.14 · Recordkeeping
  12. 40-17-168.15 · Disposition of Funds
  13. 40-17-168.16 · Civil Penalties
  14. 40-17-168.17 · Criminal Penalties
  15. 40-17-168.18 · Appropriations
  16. 40-17-168.19 · Rulemaking Authority
  17. 40-17-170 · Definitions
  18. 40-17-171 · Levy; Amount; Certificates of Exemption
  19. 40-17-172 · Disposition of Tax
  20. 40-17-173 · Tax to Apply Whether Withdrawal for Use or Sale
  21. 40-17-174 · Wholesale Oil License Fee; Import License Fee; Exemption
  22. 40-17-175 · Swearing to Statement
  23. 40-17-176 · Records of Sales
  24. 40-17-177 · Report of Address by Distributor, Storer, Retail Dealer, or…
  25. 40-17-178 · Penalty for Failure to Make Reports or Keep Records
  26. 40-17-179 · Duty of Department of Revenue to Enforce Provisions
  27. 40-17-180 · Effect of Acceptance of Money on Recovery of Balance
  28. 40-17-182 · Forms for Reports
  29. 40-17-185 · Restraint of Violators
  30. 40-17-186 · When Statements to Be Rendered and Tax Paid
  31. 40-17-200 · When Report to Be Made by Carriers
  32. 40-17-201 · When Reports to Be Made by Warehousemen and Transfer…
  33. 40-17-203 · Penalty for Failure to Comply
  34. 40-17-220 · Lubricating Oil Excise Tax; Exemptions
  35. 40-17-221 · Administration of Article and Collection of Tax
  36. 40-17-222 · Distribution of Tax Proceeds Derived from Motor Fuel
  37. 40-17-223 · Distribution of Tax Proceeds Derived from Lubricating Oil
  38. 40-17-224 · Use of Net Tax Proceeds for Highway Purposes
  39. 40-17-225 · Allocations of Revenue Collections
  40. 40-17-240 · Exemption of Class 1 Municipalities, Boards of Education,…
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