In Alabama every distributor or supplier of motor fuels is responsible for property tax accounting and maintaining the proper Alabama fuel tax bond with the Department of Revenue if required. It is the operator’s responsibility to collect and pay over to the state Department of Revenue an excise tax of $.13 per gallon upon the receipt of motor fuels unless certain specific exemptions apply. Pursuant to Alabama Code Sec. 40-17-14, before any person engages in the purchase, import, sale, withdrawal or use of motor fuels on which fuels the tax levied has not been paid to a licensed distributor, he or she must make application to the Department of Revenue upon forms prepared by the department for a license, and must post a Alabama motor fuels surety bond for a sum fixed by the Commissioner of Revenue to secure the payment of the tax. The state bond requirement is regulation separate and distinct from an IFTA bond and permitting. Surety One, Inc., U.S. surety leader offers fuel tax surety bonds for airline, marine and ground transportion operations. No one is more agile or prompt at fulfilling your IFTA bond or fuel tax bond need. We welcome applications from both foreign and domestic companies operating in the United States. Visit us at SuretyOne.com, call (787) 333-0222 or (800) 373-2804, or email Underwriting@SuretyOne.com for a Alabama fuel tax bond application or information regarding any surety need.
