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SN 96(13)

Motor Vehicle Fuels Tax on Gasoline and
Gasohol Inventory as of September 30, 1996

PURPOSE: This Special Notice provides information concerning the next occasion on which a motor vehicle fuels tax on gasoline and gasohol inventory will be imposed.

EFFECTIVE DATE: Effective upon issuance and applicable to gasoline and gasohol inventory as of the close of business on Monday, September 30, 1996 (or at midnight of such date).

STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-458d; and 12-458(a), as amended by 1995 Conn. Pub. Acts 24, §1 and 1995 Conn. Pub. Acts 159.

FLOOR TAX ON GASOLINE AND GASOHOL: All persons who are licensed to sell fuel under Conn. Gen. Stat. §14-319 must take an inventory of gasoline and gasohol as of the close of business on September 30, 1996 (or, for those stations open past midnight, at midnight of such date). An inventory tax return (Form AU-926) must be filed, and a tax of 1 cent per gallon of gasoline and gasohol must be paid, not later than November 1, 1996.

TAX RATE INCREASE: Effective October 1, 1996, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 37 cents to 38 cents per gallon.
  • gasohol will increase from 36 cents to 37 cents per gallon.

NO FLOOR TAX ON DIESEL FUEL, PROPANE OR NATURAL GAS: There is no floor tax imposed on the inventory of diesel fuel, propane or natural gas as of the close of business on September 30, 1996, and no requirement that an inventory of diesel fuel propane or natural gas be taken at that time.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on October 1, 1996, and remains 18 cents per gallon.


EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

FOR FURTHER INFORMATION: For further information, call the Excise/Public Services Subdivision of the Audit Division at 860-541-3225.


FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

SN 96(13)
Motor vehicle fuels tax
Issued: 8/30/96