Fuel Taxes: Related Laws
Alabama
Alaska
Arizona
California
- California Constitution > Article XIX B - Motor Vehicle Fuel Sales Tax Revenues and Transportation Improvement Funding
- California Codes > Revenue and Taxation Code > Division 2 > Part 2 - MOTOR VEHICLE FUEL TAX LAW
- California Codes > Revenue and Taxation Code > Division 2 > Part 3 - USE FUEL TAX
- California Codes > Revenue and Taxation Code > Division 2 > Part 19 - ENERGY RESOURCES SURCHARGE LAW
- California Codes > Revenue and Taxation Code > Division 2 > Part 20 - EMERGENCY TELEPHONE USERS SURCHARGE ACT
Connecticut
- Connecticut General Statutes > Chapter 221 - Motor Vehicle Fuels Tax
- Connecticut General Statutes > Chapter 221a - Aviation Fuel Tax
- Connecticut General Statutes > Chapter 222a - Highway Use Tax
- Connecticut General Statutes > Chapter 227 - Sale of Petroleum Products Gross Earnings Tax
Delaware
- Delaware Code > Title 30 > Chapter 51 - Motor Fuel Tax
- Delaware Code > Title 30 > Chapter 52 - Motor Carriers Fuel Purchase Law
Florida
- Florida Statutes > Chapter 206 - Motor and Other Fuel Taxes
- Florida Regulations > Chapter 12B-5 - Tax On Motor Fuels, Diesel Fuels, Aviation Fuels, Pollutants, and Natural Gas Fuel
Hawaii
Idaho
Iowa
Kansas
Kentucky
Maine
Maryland
Massachusetts
- Massachusetts General Laws > Chapter 64A - Taxation of Sales of Gasoline
- Massachusetts General Laws > Chapter 64E - Taxation of Special Fuels Used in the Propulsion of Motor Vehicles
- Massachusetts General Laws > Chapter 64F - Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
- Massachusetts General Laws > Chapter 64J - Taxation of Fuels Used in the Propulsion of Aircraft
Michigan
- Michigan Laws > Chapter 205 > Act 15 of 1959 - Collection of Motor Fuel Taxes
- Michigan Laws > Chapter 205 > Act 48 of 1929 - Severance Tax On Oil or Gas
- Michigan Laws > Chapter 207 > Act 119 of 1980 - Motor Carrier Fuel Tax Act
- Michigan Laws > Chapter 207 > Act 403 of 2000 - Motor Fuel Tax Act
Minnesota
- Minnesota Statutes > Chapter 168D - Motor Carrier Fuel Tax
- Minnesota Statutes > Chapter 296A - Tax On Petroleum and Other Fuels
Missouri
- Missouri Constitution Article IV Sec. 30(a) - Apportionment of motor vehicle fuel tax -- director of revenue responsible for apportionment -- limitation on local fuel taxes -- fuel taxes not part of total state revenues or expenses of state government
- Missouri Laws > Chapter 142 - Motor Fuel Tax
Montana
Nebraska
- Nebraska Statutes > International Fuel Tax Agreement Act
- Nebraska Statutes > Nebraska Higher Blend Tax Credit Act
- Nebraska Statutes > Sustainable Aviation Fuel Tax Credit Act
Nevada
- Nevada Revised Statutes > Chapter 360A - Administration of Certain Taxes and Fees on Fuels
- Nevada Revised Statutes > Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft
- Nevada Revised Statutes > Chapter 366 - Tax on Special Fuel
- Nevada Revised Statutes > Chapter 373 - County Taxes on Fuel
New Hampshire
New Jersey
- New Jersey Statutes > Title 54 > Chapter 15B - Petroleum Products Gross Receipts Tax Act
- New Jersey Statutes > Title 54 > Chapter 39 - Motor Fuel Tax Act
- New Jersey Statutes > Title 54 > Chapter 39A - Motor Fuels Use Tax Act of 1963
New Mexico
- New Mexico Statutes 7-3A-1. Short title
- New Mexico Statutes 7-3A-2. Definitions
- New Mexico Statutes 7-3A-3. Withholding from oil and gas proceeds and net income
- New Mexico Statutes 7-3A-4. Deductions considered taxes
- New Mexico Statutes 7-3A-5. Remitters and pass-through entities liable for amounts deducted and withheld; exceptions
New York
- New York Laws > Tax > Article 12-A - Tax On Gasoline and Similar Motor Fuel
- New York Laws > Tax > Article 21-A - Tax On Fuel Use
North Dakota
- North Dakota Code > Chapter 57-43.2 - Special Fuels and Importer for Use Taxes
- North Dakota Code > Chapter 57-43.3 - Aviation Fuel Tax
- North Dakota Code > Chapter 57-51 - Oil and Gas Gross Production Tax
- North Dakota Code > Chapter 57-51.1 - Oil Extraction Tax
Ohio
- Ohio Code > Chapter 5728 - Fuel Use Tax
- Ohio Code > Chapter 5735 - Motor Fuel Tax
- Ohio Code > Chapter 5736 - Motor Fuel Supplier Tax
Oregon
- Oregon Statutes > Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
- Oregon Statutes > Chapter 324 - Oil and Gas Tax
Rhode Island
South Carolina
South Dakota
Tennessee
Utah
Vermont
- Vermont Statutes > Title 23 > Chapter 27 - Diesel Fuel Tax
- Vermont Statutes > Title 23 > Chapter 28 - Gasoline Tax
Virginia
- Virginia Code 58.1-2200: Title; nature of tax.
- Virginia Code 58.1-2201: Definitions.
- Virginia Code 58.1-2202: Regulations; forms.
- Virginia Code 58.1-2203: Exchange of information; penalties.
- Virginia Code 58.1-2204: Persons required to be licensed.
Washington
- Washington Code > Chapter 82.38 - Fuel tax act
- Washington Code > Chapter 82.41 - Multistate motor fuel tax agreement
- Washington Code > Chapter 82.42 - Aircraft fuel tax
- Washington Code > Chapter 82.47 - Border area motor vehicle fuel and special fuel tax
West Virginia
- West Virginia Code > Chapter 11 > Article 14 - Gasoline and Special Fuel Excise Tax
- West Virginia Code > Chapter 11 > Article 14B - Interstate Fuel Tax Agreement
- West Virginia Code > Chapter 11 > Article 14C - Motor Fuel Excise Tax