Fuel Taxes: Related Laws

Alabama

• Alabama Code > Title 40 > Chapter 17 - Gasoline and Other Motor Fuels; Lubricating Oils

Alaska

• Alaska Statutes > Chapter 40 - Motor Fuel Tax

Arizona

• Arizona Laws > Title 42 > Chapter 5 > Article 8 - Jet Fuel Excise and Use Tax

California

• California Codes > Revenue and Taxation Code > Division 2 > Part 2 - MOTOR VEHICLE FUEL TAX LAW
• California Codes > Revenue and Taxation Code > Division 2 > Part 3 - USE FUEL TAX
• California Codes > Revenue and Taxation Code > Division 2 > Part 19 - ENERGY RESOURCES SURCHARGE LAW
• California Codes > Revenue and Taxation Code > Division 2 > Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
• California Codes > Revenue and Taxation Code > Division 2 > Part 22 - HAZARDOUS SUBSTANCES TAX LAW

Connecticut

• Connecticut General Statutes > Chapter 221 - Motor Vehicle Fuels Tax
• Connecticut General Statutes > 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, Aviation Fuels, Pollutants, and Natural Gas Fuel

Hawaii

• Hawaii Revised Statutes > Chapter 243 - Fuel Tax Law

Idaho

• Idaho Code > Title 63 > Chapter 24 - Fuels Tax

Iowa

• Iowa Code > Chapter 452A - Motor Fuel and Special Fuel Taxes

Kansas

• Kansas Statutes > Chapter 79 > Article 34 - Motor Vehicle Fuel Taxes

Kentucky

• Kentucky Statutes > Chapter 143 - Coal Tax

Maine

• Maine Revised Statutes > Title 36 > Part 5 - Motor Fuel Taxes

Massachusetts

• Massachusetts General Laws > Chapter 64A - Taxation of Sales of Gasoline
• Massachusetts General Laws > Chapter 64E - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
• Massachusetts General Laws > Chapter 64F - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
• Massachusetts General Laws > 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 > Chapter 142 - Motor Fuel Tax

Montana

• Montana Code > Title 15 > Chapter 70 - Gasoline and Vehicle Fuels Taxes

Nebraska

• Nebraska Statutes > Chapter 66 > International Fuel Tax Agreement Act

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 Jersey

• New Jersey Statutes > Title 54 > Chapter 15B - Petroleum Products Gross Receipts Tax Act
• New Jersey Statutes > Title 54 > Chapter 39 - Motor Fuel Tax Act
• New Jersey Statutes > Title 54 > Chapter 39A - Motor Fuels Use Tax Act of 1963

New Mexico

• New Mexico Statutes > Chapter 7 > Article 3A - Oil and Gas Proceeds and Pass-Through Entity
• New Mexico Statutes > Chapter 7 > Article 13 - 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 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 Dakota

• 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 > Chapter 5728 - Fuel Use Tax
• Ohio Code > Chapter 5735 - Motor Fuel Tax
• Ohio Code > Chapter 5736 - Motor Fuel Supplier 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 Codified 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 58.1-2200: Title; nature of tax
• Virginia Code 58.1-2201: Definitions
• Virginia Code 58.1-2202: Regulations; forms
• Virginia Code 58.1-2203: Exchange of information; penalties
• Virginia Code 58.1-2204: Persons required to be licensed

Washington

• Washington Code > Chapter 82.38 - Fuel tax act
• Washington Code > Chapter 82.41 - Multistate motor fuel tax agreement
• Washington Code > Chapter 82.42 - Aircraft fuel tax
• Washington Code > Chapter 82.47 - Border area motor vehicle fuel and special fuel tax

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

Wisconsin

• Wisconsin Statutes > Chapter 78 - Motor vehicle and general aviation fuel taxes