Motor Fuel Tax Information By State - Updated September 2025 - Disclaimer And State Directory

Oct 22, 2026

Motor Fuel Tax Information By State is a state-by-state directory that compiles motor fuel tax information and related statutory references. The booklet includes an update notice dated September 2025 and a disclaimer stating the information may have changed and should not be relied on as current law. It organizes content by jurisdiction, with navigation to individual state pages. For Alabama, it lists contact details, applicable statutes and rules, defined points of taxation, tax points, and specific per-gallon tax rates with effective dates.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages825

Reading Time34 h 39 min

AccessFree to download

Table of Contents

State of Alabama

State of Alaska

State of Arizona

State of Arkansas

State of California

State of Colorado

State of Connecticut

State of Delaware

State of District of Columbia

State of Florida

State of Georgia

State of Hawaii

State of Idaho

State of Illinois

State of Indiana

State of Iowa

State of Kansas

State of Kentucky

State of Louisiana

State of Maryland

State of Massachusetts

State of Michigan

State of Minnesota

State of Mississippi

State of Missouri

State of Montana

State of Nebraska

State of Nevada

State of New Hampshire

State of New Jersey

State of New Mexico

State of New York

State of North Carolina

State of North Dakota

State of Ohio

State of Oklahoma

State of Oregon

Commonwealth of Pennsylvania

State of Rhode Island

State of Maine

State of South Carolina

State of South Dakota

State of Tennessee

State of Texas

State of Utah

State of Vermont

State of Virginia

State of Washington

State of West Virginia

State of Wisconsin

State of Wyoming

Motor Fuel Tax Information By State Updated September 2025 DISCLAIMER The information in this booklet was obtained in September of 2025 and could have changed by the time of print. DO NOT rely on this booklet as the current laws of the States. Motor Fuel Directory by State (Click on the state abbreviation to go to the individual state information) DC Table of Contents STATE OF ALABAMA............................................................................................................................. 7 STATE OF ALASKA .............................................................................................................................. 21 STATE OF ARIZONA............................................................................................................................. 31 STATE OF ARKANSAS .......................................................................................................................... 44 STATE OF CALIFORNIA ........................................................................................................................ 56 STATE OF COLORADO......................................................................................................................... 99 STATE OF CONNECTICUT .................................................................................................................. 118 STATE OF DELAWARE ....................................................................................................................... 133 STATE OF DISTRICT OF COLUMBIA ................................................................................................... 153 STATE OF FLORIDA ........................................................................................................................... 166 STATE OF GEORGIA .......................................................................................................................... 193 STATE OF HAWAII ............................................................................................................................ 206 STATE OF IDAHO .............................................................................................................................. 218 STATE OF ILLINOIS............................................................................................................................ 231 STATE OF INDIANA........................................................................................................................... 262 STATE OF IOWA................................................................................................................................ 283 STATE OF KANSAS ............................................................................................................................ 302 STATE OF KENTUCKY ........................................................................................................................ 324 STATE OF LOUISIANA ....................................................................................................................... 336 | STATE OF MARYLAND 362 | | --- | | STATE OF MASSACHUSETTS 376 | | STATE OF MICHIGAN 388 | | STATE OF MINNESOTA 402 | | STATE OF MISSISSIPPI 420 | | STATE OF MISSOURI 431 | | STATE OF MONTANA 447 | | STATE OF NEBRASKA 461 | | STATE OF NEVADA 481 | | STATE OF NEW HAMPSHIRE 494 | | STATE OF NEW JERSEY 518 | | STATE OF NEW MEXICO 538 | | STATE OF NEW YORK 550 | | STATE OF NORTH CAROLINA 551 | | STATE OF NORTH DAKOTA 572 | | STATE OF OHIO 586 | | STATE OF OKLAHOMA 598 | | STATE OF OREGON 621 | | COMMONWEALTH OF PENNSYLVANIA 636 | | STATE OF RHODE ISLAND 654 | STATE OF MAINE 349 STATE OF SOUTH CAROLINA 666 815 | STATE OF SOUTH DAKOTA 681 | | --- | | STATE OF TENNESSEE 698 | | STATE OF TEXAS 711 | | STATE OF UTAH 731 | | STATE OF VERMONT 744 | | STATE OF VIRGINIA 755 | | STATE

FAQs

Is the motor fuel tax information current when printed?

The booklet is obtained in September 2025 and could have changed by the time of print. It also instructs readers not to rely on it as the current laws of the states.

What does the directory provide at the state level?

For each jurisdiction, it provides organized sections such as contact information, statutes and rules, the state point of taxation, definitions of key terms, and state tax rates with effective dates.

For Alabama, how are motor fuel taxes calculated and what definitions are provided?

Alabama states the tax is calculated based on net gallons and cites an administrative rule. It also notes that “First Receiver” is not defined in Alabama motor fuel statutes, while it provides a statutory point-of-taxation reference and related descriptions.

Oct 22, 2026

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