Alabama Department of Revenue Motor Fuel Single Point Filing and Payment System Overview
The Alabama Department of Revenue has implemented a Motor Fuel Single Point Filing and Payment System for taxpayers to electronically file and pay county or municipal motor fuel excise taxes through a single point. The system is designed to facilitate easy and timely tax payments without any charges to the taxpayer or local taxing jurisdiction. This overview includes details on the system's development, timeline, local requirements, and key dates for implementation.
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Alabama Alabama Department of Department of Revenue Revenue City and County Motor Fuel County Motor Fuel Single Point Filing Single Point Filing and Payment System and Payment System City and February 2019
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM What is the Motor Fuel Single Point System What is the Motor Fuel Single Point System Act 2018-469 Effective 5/1/18 Requires the Revenue Department to develop a system where the taxpayers can file and pay timely county or municipal motor fuel excise taxes electronically through a single point at no charge to the taxpayer or local taxing jurisdiction System is being designed by Fast Enterprises (RITS) and Alabama Interactive Taxpayers are not required to use the Motor Fuel Single Point System
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Timeline Timeline 10/17/2018 Local Motor Fuel Tax Advisory Committee approved return template (under development) 1/15/19 ADOR sent Local Rate Template to counties and municipalities (email or US Post Office) 2/15/19 Requested Response Date from Locals regarding templates 5/1/2019 Locals must submit a list of the Motor Fuel taxes levied by jurisdiction (per gallon basis only) 6/30/2019 Locals must provide ADOR with bank information 10/31/2019 ADOR must make the Motor Fuel Single Point System available 11/20/2019 Taxpayers must have the ability to start filing for periods on or after October 2019
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Requirements Local Requirements Must provide ADOR with local motor fuel tax rates by 5/1/2019 Must provide ADOR with bank information by 6/30/2019 Must be able to receive payments Must be able to allow dishonored payments to be reversed Payments for non-state administered locals shall be remitted directly from the taxpayer to the designated account Must provide ADOR with a 60-day notice prior to any additional or amended rates being available on the single point system.
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM ADOR Requirements ADOR Requirements Develop the Motor Fuel Single Point System Act as a conduit only for payments Make return information electronically available to locals without delay Provide a monthly report: Name/address of taxpayer Number of gallons sold Amount of tax remitted
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Taxpayer Requirements Taxpayer Requirements Taxpayers must submit both the return and payment at the same time. Must submit return by the 20th of the month succeeding the month of activity. No late returns or amended returns will be accepted via the system. Late returns and payments must be made directly to the local taxing jurisdiction or designated agency. No refunds may be processed via the system. Return must include: Name of store Physical address of store Sales tax number of store Number of taxable gallons received Local excise tax paid Other information as required
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Broken Out in 3 Sections Broken Out in 3 Sections Locality Information contact information, product type, & tax rate Revenue Department Information Information ADOR needs for programming Acknowledgement
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Due 5/1/19 Due 5/1/19 Single Point System for Local Gasoline & Diesel Fuel Template for Localities Locality Information City or County Name (If county be sure to include "County" as part of the Locality Name) Mailing Address City State Zip Telephone Number (Website Listing) Product Type Rate Per Gallon Rate Per Gallon (PJ)
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Rate Information Rate Information Product Types Gasoline Taxable Diesel Fuel Other (taxable product that would not be classified as gasoline or diesel fuel under the local act or ordinance possible example Compressed Natural Gas (CNG)) Be sure to include rates for local and police jurisdiction (PJ), if applicable
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Information for ADOR Information for ADOR Information for Revenue Department Only Discount Rate, If Applicable How Discount is Computed Contact Person Title Telephone Number Email Address Will you accept ACH Credit Method? Is your local tax administered by the State? Third-Party Administrator (If Applicable) Third-Party Administrator Contact Person Third-Party Administrator Telephone Number Who is designated to receive information? County Only - If you have a local county tax do you collect and distribute a portion of your local tax to the municipalities in your county? Municipalities Only - If your municipality is located in various counties, please list the names of the counties
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Information for ADOR Information for ADOR This is information that the Department needs to know: Does your Act or Ordinance provide for a discount & if so, we need to know the rate and how it is calculated? Contact information for the local taxing jurisdiction Do you accept the ACH Credit method for payment? Is your county excise tax administered by the state (ADOR only administers 4 county excise taxes Bullock, Cullman, Lowndes, & Marshall Counties)? Contact information if you have a Third-Party Administrator If your county tax is distributed to the municipalities in your county & if so we need to know the distribution formula If your municipality is located in more than 1 county
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Acknowledgement Acknowledgement This applies to Third-Party Administrators ADOR can discuss tax return and payment issues with designee Applies to returns and payments processed through Single Point System Third-Party is subject to confidentiality and disclosure laws Bank accounts have to be set up to allow dishonored payments to be reversed Locality is liable for re-payment of any amount deposited into designee s account that is reversed which cannot be settled through the designated bank account in a timely manner Must provide 60 days notice to ADOR if administrator changes effective date must be the first day of the month Agree or disagree with statements (if you select no, the Department cannot forward information to the third-party designee Enter name, title and date template completed
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Local Template Local Template Reminder Reminder If the local template is not completed & returned to ADOR, this may cause a delay in programming the information for your local tax. You must submit your local rates so that the most updated information is listed on our website. Currently, ADOR only provides a listing of the local gasoline tax rates (based upon information provided by the localities). ADOR will be adding the local rates for diesel fuel and other fuel to the website. ADOR needs the information by 2/15/19, if you have not submitted your template to the ADOR, please do so immediately.
Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue Alabama Department of Revenue MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM MOTOR FUEL SINGLE POINT FILING AND PAYMENT SYSTEM Contact Information Contact Information Business & License Tax Division Motor Fuels Section P O Box 327540 Montgomery, AL 36132-7540 Telephone: (334) 242-9608, option 6, option 1 Fax: (334) 242-1199 E-mail: mft@revenue.alabama.gov
