Connecticut State Department of Revenue Services

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SN 2004(2)

Motor Vehicle Fuels Tax Change as of July 1, 2004, and Continuation of Exemption for Alternative Fuels

Purpose: This Special Notice provides information about the motor vehicle fuels tax rate increase for gasohol.  It also provides information about the continuation of the exemption from the motor vehicle fuels tax for compressed natural gas, liquefied petroleum gas (propane), and natural gas (alternative fuels).
Effective Date:
The increase in the tax rate for gasohol is effective July 1, 2004.  The exemption for alternative fuels remains in effect until July 1, 2008.

Statutory Authority: Conn. Gen. Stat. §12-458(a)(2)(B), as amended by 2004 Conn. Pub. Acts 2, § 26 (May Special Session) and Conn. Gen. Stat. §12-458f, as amended by 2004 Conn. Pub. Acts 231, § 6.

Gasohol Tax Rate Increase: Effective July 1, 2004, the motor vehicle fuels tax rate on the sale or use of gasohol increases from 24¢ to 25¢ per gallon.

Continuation of Tax Exemption for Alternative Fuels: The motor vehicle fuels tax exemption in Conn. Gen. Stat. §12-458f for alternative fuels, which was scheduled to expire on July 1, 2004, remains in effect without interruption, and has been extended until July 1, 2008.

No Change to Gasoline or Diesel Fuel Tax Rates: The motor vehicle fuels tax rate on gasoline and diesel fuel will not change on July 1, 2004.  The tax rate for gasoline remains 25¢ per gallon.  The tax rate on diesel fuel remains 26¢ per gallon.

 
Revised Tax Return: A revised version of Form O-MF 3, Gasohol Tax Return, reflecting the rate increase for gasohol is being mailed to all distributors.

Effect on Other Documents: None affected.

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 an informal interpretation of Connecticut tax law by DRS.

For Further Information on Motor Vehicle Fuels Tax: Call the Excise Taxes Unit at 860-541-3224 during business hours, Monday through Friday.

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

SN 2004(2)
Motor Vehicles Fuels Tax
Issued: 06-15-2004