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