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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.",{"@graph":69,"@context":121},[70,84,104],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/motor-fuel-tax-information-by-state-updated-september-2025-disclaimer-and-state-directory/639594/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":98,"encodingFormat":97,"isAccessibleForFree":99,"interactionStatistic":100},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/motor-fuel-tax-information-by-state-updated-september-2025-disclaimer-and-state-directory/639594.png","ImageObject",300,407,{"name":92,"@type":93},"Syukur Setiap Hari","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-22",true,{"@type":101,"interactionType":102,"userInteractionCount":4},"InteractionCounter",{"@type":103},"ViewAction",{"@type":105,"mainEntity":106},"FAQPage",[107,113,117],{"name":108,"@type":109,"acceptedAnswer":110},"Is the motor fuel tax information current when printed?","Question",{"text":111,"@type":112},"The booklet is obtained in September 2025 and could have changed by the time of print. 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Information By State  \nUpdated September 2025  \nDISCLAIMER  \nThe information in this booklet was obtained in September of 2025 and could have changed by the time of print.  \nDO NOT rely on this booklet as the current laws of the States.  \nMotor Fuel Directory by State  \n(Click on the state abbreviation to go to the individual state information)  \nDC  \nTable of Contents  \nSTATE OF ALABAMA............................................................................................................................. 7  \nSTATE OF ALASKA .............................................................................................................................. 21  \nSTATE OF ARIZONA............................................................................................................................. 31  \nSTATE OF ARKANSAS .......................................................................................................................... 44  \nSTATE OF CALIFORNIA ........................................................................................................................ 56  \nSTATE OF COLORADO......................................................................................................................... 99  \nSTATE OF CONNECTICUT .................................................................................................................. 118  \nSTATE OF DELAWARE ....................................................................................................................... 133  \nSTATE OF DISTRICT OF COLUMBIA ................................................................................................... 153  \nSTATE OF FLORIDA ........................................................................................................................... 166  \nSTATE OF GEORGIA .......................................................................................................................... 193  \nSTATE OF HAWAII ............................................................................................................................ 206  \nSTATE OF IDAHO .............................................................................................................................. 218  \nSTATE OF ILLINOIS............................................................................................................................ 231  \nSTATE OF INDIANA........................................................................................................................... 262  \nSTATE OF IOWA................................................................................................................................ 283  \nSTATE OF KANSAS ............................................................................................................................ 302  \nSTATE OF KENTUCKY ........................................................................................................................ 324  \nSTATE OF LOUISIANA ....................................................................................................................... 336  \n\n| STATE OF MARYLAND   362 |\n| --- |\n| STATE OF MASSACHUSETTS   376 |\n| STATE OF MICHIGAN   388 |\n| STATE OF MINNESOTA   402 |\n| STATE OF MISSISSIPPI   420 |\n| STATE OF MISSOURI   431 |\n| STATE OF MONTANA   447 |\n| STATE OF NEBRASKA   461 |\n| STATE OF NEVADA   481 |\n| STATE OF NEW HAMPSHIRE   494 |\n| STATE OF NEW JERSEY   518 |\n| STATE OF NEW MEXICO   538 |\n| STATE OF NEW YORK   550 |\n| STATE OF NORTH CAROLINA   551 |\n| STATE OF NORTH DAKOTA   572 |\n| STATE OF OHIO   586 |\n| STATE OF OKLAHOMA   598 |\n| STATE OF OREGON   621 |\n| COMMONWEALTH OF PENNSYLVANIA   636 |\n| STATE OF RHODE ISLAND   654 |\n\nSTATE OF MAINE   349  \nSTATE OF SOUTH CAROLINA 666  \n815  \n\n| STATE OF SOUTH DAKOTA   681 |\n| --- |\n| STATE OF TENNESSEE   698 |\n| STATE OF TEXAS   711 |\n| STATE OF UTAH   731 |\n| STATE OF VERMONT   744 |\n| STATE OF VIRGINIA   755 |\n| STATE ","cbCaiiE6iYn7orGb","https://ap.wps.com/l/cbCaiiE6iYn7orGb","pdf",7764493,825,"English","# Table of Contents\n## State of Alabama\n## State of Alaska\n## State of Arizona\n## State of Arkansas\n## State of California\n## State of Colorado\n## State of Connecticut\n## State of Delaware\n## State of District of Columbia\n## State of Florida\n## State of Georgia\n## State of Hawaii\n## State of Idaho\n## State of Illinois\n## State of Indiana\n## State of Iowa\n## State of Kansas\n## State of Kentucky\n## State of Louisiana\n## State of Maryland\n## State of Massachusetts\n## State of Michigan\n## State of Minnesota\n## State of Mississippi\n## State of Missouri\n## State of Montana\n## State of Nebraska\n## State of Nevada\n## State of New Hampshire\n## State of New Jersey\n## State of New Mexico\n## State of New York\n## State of North Carolina\n## State of North Dakota\n## State of Ohio\n## State of Oklahoma\n## State of Oregon\n## Commonwealth of Pennsylvania\n## State of Rhode Island\n## State of Maine\n## State of South Carolina\n## State of South Dakota\n## State of Tennessee\n## State of Texas\n## State of Utah\n## State of Vermont\n## State of Virginia\n## State of Washington\n## State of West Virginia\n## State of Wisconsin\n## State of Wyoming","[{\"question\":\"Is the motor fuel tax information current when printed?\",\"answer\":\"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.\"},{\"question\":\"What does the directory provide at the state level?\",\"answer\":\"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.\"},{\"question\":\"For Alabama, how are motor fuel taxes calculated and what definitions are provided?\",\"answer\":\"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.\"}]","Motor Fuel Tax Information By State - Updated September 2025 - Disclaimer And State Directory | PDF",2079]