Connecticut State Department of Revenue Services

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SN 97(5)

 Motor Vehicle Fuels Tax Changes as of July 1, 1997

PURPOSE: This Special Notice provides information concerning the enactment of a law that will decrease the motor vehicle fuels tax on gasoline and gasohol in 3¢ per gallon increments on each of two different occasions, the first of which is July 1, 1997, and the second of which is July 1, 1998.

EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after July 1, 1997.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1997 Conn. Pub. Acts 281, §2 and 1997 Conn. Pub. Acts 309, §1.

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

  • gasoline will decrease from 39¢ to 36¢ per gallon.
  • gasohol will decrease from 38¢ to 35¢ per gallon.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on July 1, 1997, and remains 18¢ per gallon.

REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.

NEW EXEMPTION FOR DIESEL FUEL SOLD TO CERTAIN PORTABLE POWER SYSTEM GENERATORS: Effective July 1, 1997, diesel fuel sold exclusively for use in portable power system generators designed to generate more than 150 kilowatts of electric energy is exempt from motor vehicle fuels tax.

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.

EFFECT ON OTHER DOCUMENTS: None affected.

FOR FURTHER INFORMATION: For further information concerning the Motor Vehicle Fuels Tax, call the Excise/Public Services Subdivision of the Audit Division at 860-541-3225.

If you have questions about Connecticut taxes, please call the Department of Revenue Services during business hours, Monday through Friday:

  • 860-297-5962 (Hartford calling area or from out-of-state); or
  • 1-800-382-9463 (toll-free from within Connecticut)