SN 93(8)
Motor Vehicle Fuels Tax Rate Increase on Gasoline,
Gasohol and Natural Gas Inventory
BACKGROUND: Since its June 1991 Special Session, the Connecticut General Assembly has enacted two laws that will increase the motor vehicle fuels tax on gasoline, gasohol and natural gas in l cent or 2 cents per gallon increments on each of 14 different occasions, the first of which was September 1, 1991 and the last of which is January 1, 1997.
PURPOSE: This Special Notice provides information concerning the next such occasion on which the motor vehicle fuels tax rate on gasoline, gasohol and natural gas will be increased.
EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline, gasohol and natural gas on or after July 1, 1993.
STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1993 Conn. Pub. Acts 74, §34.
TAX RATE INCREASE: Effective July 1, 1993, the motor vehicle fuels rate on the sale or use of:
- gasoline will increase from 28 cents to 29 cents per gallon.
- gasohol will increase from 27 cents to 28 cents per gallon.
- natural gas (gaseous form) from 28 cents to 29 cents per 120.89 cubic feet (at 14.73 lbs. of pressure per square inch, 60 degrees Fahrenheit). For further information, see PS 92(10).
DIESEL FUEL: The motor vehicle fuels tax rate on diesel fuel will remain at 18 cents per gallon and will not increase on July 1, 1993.
REVISED TAX RETURNS: All distributors will be mailed revised tax returns that reflect these rate changes.
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.
SN 93(8)
Motor vehicle fuels tax
Issued 6/14/93