SN 96(14)
Motor Vehicle Fuels Tax Changes
as of October 1, 1996
PURPOSE: This Special Notice provides information concerning an increase on October 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 October 1, 1996.
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 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 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.
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.
EFFECT ON OTHER DOCUMENTS: None affected.
SN 96(14)
Motor vehicle fuels tax
Issued: 8/30/96