Connecticut State Department of Revenue Services

SN 2009(1)

2007 Legislative Changes Affecting the Motor Vehicle Fuels Tax Effective July 1, 2009

Purpose: This Special Notice describes changes made to the motor vehicle fuels tax during the 2007 session of the Connecticut General Assembly that will take effect July 1, 2009.

Effective Date: The effective dates of the legislative changes are noted in this publication.

Statutory Authority: Conn. Gen. Stat. §12-458(a)(2), and Conn. Gen. Stat. §12-458(h).

Part I. Motor Vehicle Fuels Tax Changes

Motor Vehicle Fuels Tax Rate Increase on Diesel Fuel: Effective July 1, 2009, the motor vehicle fuels tax rate on the sale or use of diesel fuel increases from 43.4¢ to 45.1¢ per gallon.

No floor tax is being imposed on the inventory of diesel fuel as of the close of business on June 30, 2009.

The tax rate on gasohol will remain 25¢ per gallon.

Refund Rate for Certain Uses of Diesel Fuel: Effective July 1, 2007, for those claims determined by the commissioner to be eligible for refund, the refund rate for diesel fuel used other than in motor vehicles licensed or required to be licensed to operate upon the public highways of this state is 26¢ per gallon. This refund rate does not apply to a person engaged in the business of farming.

Effect on Other Documents: The following forms will be revised to reflect the rate increases or exemptions discussed in this Special Notice: Form OP-216, Special Fuel Tax Return; AU-724, Motor Vehicle Fuels Tax Refund Claim Off Highway, Governmental, School Bus, Marine, and Waste Hauling; AU-725, Motor Vehicle Fuels Tax Refund Claim Farm Use; AU-736, Motor Vehicle Fuels Tax Refund Claim, Motor Bus, Taxicab, & Livery; AU-737, Motor Vehicle Fuels Tax Refund Claim, Airport Service Motor Bus; AU-738, Motor Vehicle Fuels Tax Refund Claim, Nutrition Program; and AU-741, Motor Vehicle Fuels Tax Refund Claim, Commuter Van.

Effect of This Document: A Special Notice 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 an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).

For More Information on the Motor Vehicle Fuels Tax or This Special Notice: For more information on the motor vehicle fuels tax or this Special Notice, call the Excise Taxes Unit of the Audit Division at 860-541-3224 during business hours, Monday through Friday.

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

Select Option 6 to speak to a representative.

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

Forms and Publications: Visit the DRS website to download and print Connecticut tax forms and publications.

SN 2009(1)
Motor Vehicle Fuels Tax
Issued: 06-15-09