SN 96(15), Motor Vehicle Fuels Tax Changes as of January 1, 1997
SN 96(15)
Motor Vehicle Fuels Tax Changes
as of January 1, 1997
PURPOSE: This Special Notice provides information concerning an increase on January 1, 1997 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 January 1, 1997.
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 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 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.
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 (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.
SN 96(15)
Motor vehicle fuels tax
Issued: 12/5/96