Bulk fuel requirements - Alabama

Motor carriers wishing to maintain diesel bulk fuel storage facilities in Alabama are not allowed to sell such fuel, but may only use it for fueling their own vehicles. All diesel fuel placed into a bulk storage tank in Alabama must be purchased tax-paid. Carriers no longer have the option of purchasing fuel tax-free.

For those carriers that do purchase tax-paid bulk fuel, it is not necessary for them to have a bulk license, file a fuel tax bond, or even file a monthly bulk tax report. Because the tax is paid at the time of purchase, motor carriers are allowed to take credit on their quarterly Fuel Tax Return for fuel withdrawn from bulk storage and placed in their motor vehicles.