| Alabama | Alabama Code > Title 40 > Chapter 17 - Gasoline And Other Motor Fuels; Lubricating Oils |
| Alaska | Alaska Statutes Chapter 43.40 - Motor Fuel Tax |
| Arizona | Arizona Laws > Title 42 > Chapter 5 > Article 8 - Jet Fuel Excise and Use Tax |
| California | California Revenue and Taxation Code > Division 2 > Part 2 - Motor Vehicle Fuel Tax Law |
| California Revenue and Taxation Code > Division 2 > Part 3 - Use Fuel Tax |
| California Revenue and Taxation Code > Division 2 > Part 3.5 - Fuel Tax Agreements |
| California Revenue and Taxation Code > Division 2 > Part 19 - Energy Resources Surcharge Law |
| California Revenue and Taxation Code > Division 2 > Part 20 - Emergency Telephone Users Surcharge Law |
| California Revenue and Taxation Code > Division 2 > Part 22 - Hazardous Substances Tax Law |
| California Revenue and Taxation Code > Division 2 > Part 31 - Diesel Fuel Tax Law |
| Connecticut | Connecticut General Statutes > Title 12 > Chapter 221 - Motor Vehicle Fuels Tax |
| Connecticut General Statutes > Title 12 > Chapter 227 - Sale of Petroleum Products Gross Earnings Tax |
| Delaware | Delaware Code Title 30 > Chapter 51 - Motor Fuel Tax |
| Delaware Code Title 30 > Chapter 52 - Motor Carriers Fuel Purchase Law |
| Florida | Florida Statutes > Chapter 206 - Motor and Other Fuel Taxes |
| Florida Regulations Chapter 12B-5 - Tax On Motor Fuels, Diesel Fuels, Alternative Fuels, Aviation Fuels, and Pollutants (Formerly 12A-2) |
| Hawaii | Hawaii Revised Statutes > Chapter 243 - Fuel Tax Law |
| Idaho | Idaho Code Title 63 > Chapter 24 - Fuels Tax |
| Iowa | Iowa Code Chapter 424 - Environmental protection charge on petroleum diminution |
| Iowa Code Chapter 452A - Motor fuel and special fuel taxes |
| Kansas | Kansas Statutes > Chapter 79 > Article 34 - Motor Vehicle Fuel Taxes |
| Maine | Maine Revised Statutes > Title 36 > Chapter 451 - Gasoline Tax |
| Maine Revised Statutes > Title 36 > Chapter 459 - Special Fuel Tax Act |
| Maine Revised Statutes > Title 36 > Chapter 465 - Indexing Of Motor Fuel Tax Rates |
| Massachusetts | Massachusetts General Laws > Part I > Title IX > Chapter 64A - Taxation Of Sales Of Gasoline |
| Massachusetts General Laws > Part I > Title IX > Chapter 64E - Taxation Of Special Fuels Used In The Propulsion Of Motor Vehicles |
| Massachusetts General Laws > Part I > Title IX > Chapter 64F - Taxation Of Fuel And Special Fuels Acquired Outside And Used Within The Commonwealth |
| Massachusetts General Laws > Part I > Title IX > Chapter 64J - Taxation Of Fuels Used In The Propulsion Of Aircraft |
| Michigan | Michigan Laws > Chapter 205 > Act 15 of 1959 - Collection of Motor Fuel Taxes |
| Michigan Laws > Chapter 205 > Act 48 of 1929 - Severance Tax On Oil or Gas |
| Michigan Laws > Chapter 207 > Act 119 of 1980 - Motor Carrier Fuel Tax Act |
| Michigan Laws > Chapter 207 > Act 403 of 2000 - Motor Fuel Tax Act |
| Minnesota | Minnesota Statutes Chapter 168D - Motor Carrier Fuel Tax |
| Minnesota Statutes Chapter 296A - Tax on Petroleum and Other Fuels |
| Missouri | Missouri Laws > Title X > Chapter 142 - Motor Fuel Tax |
| Montana | Montana Code Title 15 > Chapter 70 - Gasoline And Vehicle Fuels Taxes |
| Nevada | Nevada Revised Statutes > Chapter 360A - Administration of Certain Taxes and Fees on Fuels |
| Nevada Revised Statutes > Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft |
| Nevada Revised Statutes > Chapter 366 - Tax on Special Fuel |
| Nevada Revised Statutes > Chapter 373 - County Taxes on Fuel |
| New Hampshire | New Hampshire Revised Statutes > Chapter 78-C - Refined Petroleum Products Tax |
| New Mexico | New Mexico Statutes Chapter 7 > Article 3A - Oil and Gas Proceeds Withholding Tax |
| New Mexico Statutes Chapter 7 > Article 13 - Gasoline Tax |
| New Mexico Statutes Chapter 7 > Article 13A - Petroleum Products Loading Fee |
| New Mexico Statutes Chapter 7 > Article 16A - Special Fuels Supplier Tax |
| New Mexico Statutes Chapter 7 > Article 16B - Alternative Fuel Tax |
| New Mexico Statutes Chapter 7 > Article 24A - County and Municipal Gasoline Tax |
| New Mexico Statutes Chapter 7 > Article 24B - Special County Hospital Gasoline Tax |
| New Mexico Statutes Chapter 7 > Article 29 - Oil and Gas Severance Tax |
| New Mexico Statutes Chapter 7 > Article 30 - Oil and Gas Conservation Tax |
| New Mexico Statutes Chapter 7 > Article 31 - Oil and Gas Emergency School Tax |
| New Mexico Statutes Chapter 7 > Article 32 - Oil and Gas Ad Valorem Production Tax |
| New Mexico Statutes Chapter 7 > Article 33 - Natural Gas Processors Tax |
| New Mexico Statutes Chapter 7 > Article 34 - Oil and Gas Production Equipment Ad Valorem Tax |
| New York | New York Laws - Tax > Article 12-A - Tax On Gasoline and Similar Motor Fuel |
| New York Laws - Tax > Article 21-A - Tax On Fuel Use |
| New York | New York Laws > Tax > Article 12-A - Tax On Gasoline And Similar Motor Fuel |
| New York Laws > Tax > Article 21-A - Tax On Fuel Use |
| North Carolina | North Carolina General Statutes Chapter 105 > Article 5E - Piped Natural Gas Tax |
| North Dakota | North Dakota Code > Chapter 4-14.1 - Agriculturally Derived Fuel Tax Fund |
| North Dakota Code > Chapter 57-43.2 - Special Fuels and Importer for Use Taxes |
| North Dakota Code > Chapter 57-43.3 - Aviation Fuel Tax |
| North Dakota Code > Chapter 57-51 - Oil and Gas Gross Production Tax |
| North Dakota Code > Chapter 57-51.1 - Oil Extraction Tax |
| Ohio | Ohio Code > Title 57 > Chapter 5728 - Fuel Use Tax |
| Ohio Code > Title 57 > Chapter 5735 - Motor Fuel Tax |
| Oregon | Oregon Statutes > Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes |
| Oregon Statutes > Chapter 324 - Oil and Gas Tax |
| Rhode Island | Rhode Island General Laws > Chapter 31-36. Motor Fuel Tax |
| South Carolina | South Carolina Code > Title 12 > Chapter 28 - Motor Fuels Subject To User Fees |
| South Dakota | South Dakota Laws > Title 10 > Chapter 47B - Fuel Taxation |
| Tennessee | Tennessee Code > Title 67 > Chapter 3 - Petroleum Products and Alternative Fuels Tax Law |
| Utah | Utah Code > Title 59 > Chapter 13 - Motor and Special Fuel Tax Act |
| Vermont | Vermont Statutes > Title 23 > Chapter 27 - Diesel Fuel Tax |
| Vermont Statutes > Title 23 > Chapter 28 - Gasoline Tax |
| Virginia | Virginia Code Title 58.1 > Chapter 22 - Virginia Fuels Tax Act |
| West Virginia | West Virginia Code > Chapter 11 > Article 14 - Gasoline And Special Fuel Excise Tax |
| West Virginia Code > Chapter 11 > Article 14B - Interstate Fuel Tax Agreement |
| West Virginia Code > Chapter 11 > Article 14C - Motor Fuel Excise Tax |
