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SN 96(2.1)

Motor Vehicle Fuels Tax Changes as of July 1, 1996


PURPOSE: This Special Notice provides information concerning an increase on July 1, 1996 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 July 1, 1996.


STATUTORY AUTHORITY: Conn. Gen. Stat. ยง12-458(a), as amended by 1995 Conn. Pub. Acts 159.


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

  • gasoline will increase from 36 cents to 37 cents per gallon.
  • gasohol will increase from 35 cents to 36 cents per gallon.

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


PROPANE AND NATURAL GAS: Until July 1, 1999, sales of propane and natural gas will not be subject to the motor vehicle fuels tax.


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 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.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

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 http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


SN 96(2.1)
Motor vehicle fuels tax
Issued: 6/7/96