| State | Return | Late Filing Penalty | Late Payment Penalty | .gov Source | Notes |
| Alabama | Terminal Excise Tax Returns (Supplier, Permissive Supplier, Importer, Exporter, & Blender) | The greater of 10% of the tax due or $50.00 | 10% of the tax due | Source | 5/20/26 |
| Alaska | Diesel, Gasoline, Aviation Returns | 5% every 30 days late, max 25% | 5% every 30 days late, max 25% | alaska.gov | 5/20/26 |
