Connecticut State Department of Revenue Services

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SN 96(16)

Motor Vehicle Fuels Tax on Gasoline and
Gasohol Inventory as of December 31, 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 Tuesday, December 31, 1996 (or at midnight of such date).

STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-458d; and 12-458(a), as amended by 1995 Conn. Pub. Acts 24, §1 and 1995 Conn. Pub. Acts 159.

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 December 31, 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 Monday, February 3, 1997.

TAX RATE INCREASE: Effective January 1, 1997, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 38 cents to 39 cents per gallon.
  • gasohol will increase from 37 cents to 38 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 December 31, 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 January 1, 1997, and remains 18 cents per gallon.

EFFECT ON OTHER DOCUMENTS: None affected.

EFFECT OF THIS DOCUMENT: A Special Notice (SN) is a document that, in response to newly enacted or amended Connecticut or federal laws or in response to newly released judicial decisions, announces a new Department position, policy or practice affecting the tax liability of taxpayers.

SN 96(16)
Motor vehicle fuels tax
Issued: 12/9/96