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SN 96(15)

Motor Vehicle Fuels Tax Changes
as of January 1, 1997


PURPOSE: This Special Notice provides information concerning an increase on January 1, 1997 in the motor vehicle fuels tax on sales or use of gasoline and gasohol.


EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after January 1, 1997.


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


TAX RATE INCREASE: Effective January 1, 1997, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 38 cents to 39 cents per gallon.
  • gasohol will increase from 37 cents to 38 cents per gallon.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on January 1, 1997, and remains 18 cents per gallon.


REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.


EFFECT OF THIS DOCUMENT: A Special Notice (SN) is a document that, in response to newly enacted or amended Connecticut or federal laws or in response to newly released judicial decisions, announces a new Department position, policy or practice affecting the tax liability of taxpayers.


EFFECT ON OTHER DOCUMENTS: None affected.


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

To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 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 site on the World Wide Web at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


SN 96(15)
Motor vehicle fuels tax
Issued: 12/5/96