Connecticut State Department of Revenue Services

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SN 96(1.1)

Motor Vehicle Fuels Tax on Gasoline and
Gasohol Inventory as of June 30, 1996

PURPOSE: This Special Notice provides information concerning the next occasion on which a motor vehicle fuels tax on gasoline and gasohol inventory will be imposed.

EFFECTIVE DATE: Effective upon issuance and applicable to gasoline and gasohol inventory as of the close of business on Sunday, June 30, 1996 (or at midnight of such date).

STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-458d and 312-458(a), as amended by 1995 Conn. Pub. Acts 159; Conn. Gen. Stat. §12-458(f), as amended by 1996 Conn. Pub. Acts 183, §82.

FLOOR TAX ON GASOLINE AND GASOHOL: All persons who are licensed to sell fuel under Conn. Gen. Stat. §14-319 must take an inventory of gasoline and gasohol as of the close of business on June 30, 1996 (or, for those stations open past midnight, at midnight of such date). An inventory tax return (Form AU-926) must be filed, and a tax of 1 cent per gallon of gasoline and gasohol must be paid, not later than August 1, 1996.

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 FLOOR TAX ON DIESEL FUEL, PROPANE OR NATURAL GAS: There is no floor tax imposed on the inventory of diesel fuel, propane or natural gas as of the close of business on June 30, 1996, and no requirement that an inventory of diesel fuel, propane or natural gas be taken at that time.

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.

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 96(1.1)
Motor vehicle fuels tax
Issued: 6/7/96