SN 91(27)

Motor Vehicle Fuels Tax Rate Increase on
Gasoline and Gasohol

BACKGROUND: The Connecticut General Assembly has enacted a law that will increase the motor vehicle fuels tax on gasoline and gasohol in 1 cent or 2 cents per gallon increments on each of nine different occasions, the first of which was September 1, 1991 and the last of which is July 1, 1996.

PURPOSE: This Special Notice provides information concerning the next such occasion on which the motor vehicle fuels tax rate on gasoline and gasohol will be increased.

EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after January 1, 1992.

STATUTORY AUTHORITY: 1991 Conn. Pub. Acts 3, §121 (June Spec. Sess.), amending Conn. Gen. Stat. §12-458 (a).

TAX RATE INCREASE: Effective January 1, 1992, the motor vehicle fuels tax rate on the sale or use of:

• gasoline will increase from 25 cents to 26 cents per gallon.
• gasohol will increase from 24 cents to 25 cents per gallon.

DIESEL FUEL: The motor vehicle fuels tax rate on diesel fuel will remain at 18 cents per gallon and will not increase on January 1, 1992.

REVISED TAX RETURNS: All distributors will be mailed revised tax returns that reflect these rate changes.