| TAX
TYPE |
TAX
RATE |
CODE
SECTION |
| Gasoline |
$.12
per gallon
$.04 per gallon
$.16 per gallon |
40-17-31
40-17-220 |
| Motor Fuels |
$.13
per gallon
$.06 per gallon
$.19 per gallon |
40-17-2
4017-220 |
Aviation Gas
Jet Fuel |
$.03
per gallon
$.01 per gallon |
40-17-31(d) |
| Lubricating Oil |
$.02
per gallon
$.04 per gallon
$.06 per gallon |
40-17-171
40-17-220 |
| Wholesale Oil License |
1/2
of 1% on gross sales for the preceeding fiscal year*
*NOTE: This is levied on the first wholesale
transaction in Alabama. |
40-17-174 |
| Motor Carrier
Mileage |
Seating
Capacity |
Tax
Rate |
40-19-3
|
Not less
than nine (9) nor more than 16
Seventeen (17) thru Twenty-one (21)
Twenty-two (22) thru Twenty-five (25)
Greater than Twenty-five (25) |
$.025
per mile
$.005 per mile
$.075 per mile
$. 01 per mile |
