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Highway Taxes and Fees: How They Are Collected and Distributed - 2001


        TABLE MF-110
FEE 2/
Alabama 2 Gallon Gasoline, diesel fuel Department of Agriculture and Industries First $175,000 to Agriculture
Fund each month; balance
to Public Road and Bridge
Fund and to counties and cities
Kerosene, jet fuel, and lubricating
oil also taxed, but at other rates.
Alaska - - - - - -
Arizona - - All State Inspector, Department of Weights and Measures - -
Arkansas - - Aviation gasoline, distillate,
kerosene, motor fuel
State Division of Weights and Measures - -
California - -

Gasoline, lubricating oil, diesel
fuel, motor fuel, antifreeze,
brake fluid, transmission fluid

Department of Food and Agriculture,
Division of Measurement Standards

Petroleum Products Enforcement Program -
Colorado - - All fuel products State Inspector of Oils - -
Connecticut - - - - - -
Delaware - - Gasoline, distillate Department of Transportation,
Motor Fuel Tax Administration
- All expenses for testing are paid from the State Transportation Trust Fund.
District of Columbia - - - - - -
Florida 0.125 Gallon Gasoline, kerosene, fuel oil,
diesel fuel, gasohol
Department of Agriculture General Inspection Fund All revenue used by Department of Agriculture diesel fuel, gasohol
Georgia - - All, except liquefied petroleum gas Department of Agriculture, Oil Inspection Unit - -
Hawaii - - - - - -
Idaho - - - - - -
Illinois - - - - - -
Indiana .0008 Gallon Gasoline, kerosene, jet fuel
and number 1 fuel oil
Special Tax Division, Department of Revenue General Fund -
Iowa - Sample Motor fuel, illuminating oil Department of Agriculture and General Revenue Fund 4/ Fee charged for analysis initiated by Weights and Measures
Kansas 1.5 Barrel 3/ Gasoline, diesel

Department of Revenue, Customer
Relations, Oil, Gas, and Petroleum
Segment, Kansas Dept. of Agriculture
Weights and Measures

General Fund Applies also to exports and U.S. government sales.
Kentucky - - - - - -
Louisiana 0.03125 Gallon Gasoline, jet fuel, kerosene Department of Revenue, Excise Tax Division General Fund -
Maine - - Lubricating oil, motor fuel Bureau of Taxation, Excise Tax Division - Fees for analysis paid from annual appropriation of Excise Tax Division.
Maryland - - All Comptroller, Motor Fuel Tax Division - -
Massachusetts - - Lubricating oil, motor fuel Executive Office Consumer Affairs, Division of Standards - No fee for annual inspections by Division of Standards in towns of 5,000 or less population. Over 5.000 population,
inspections are conducted by the local city or town for a fee.
Michigan $15.00 - Petroleum products Department of Agriculture - For purposes of funding the gasoline inspection and testing program.
Minnesota 4/ 85 1,000

Department of Public Service
Dept. of Revenue, Petroleum Div.

General Revenue Fund -
Mississippi - - All Department of Agriculture - Inspection performed at discretion of
Dept.of Agriculture or appointed agent.
Missouri 2.5 Barrel 3/

Gasoline, gasoline-alcohol blends,
kerosene, diesel fuel, heating oil,
aviation turbine fuel, and other motor fuels

Department of Agriculture,
Weights and Measures Division

Petroleum Inspection Fund

Statute provides for a range from 1.5-2.5 §414.082 cents per barrel. Fee is at the discretion of Collector of Revenue to cover costs to motor fuels

Montana - - All Department of Commerce, Business Reg.,
Weights and Measures Div.
General Revenue Fund Inspection fee is included in license fee.
Nebraska - - All State Department of Revenue - -
Nevada 0.055 Gallon Lubricating oil, gasoline Inspection, State Sealer; collection, Department of Taxation. State General Fund -
New Hampshire - - All Local inspector appointed by local government officials. - -
New Jersey - - - - - -
New Mexico - - Motor fuel Department of Agriculture - Any liquid believed to be motor fuel may be analyzed.
New York 0.05 Gallon Motor fuel Department of Tax and Finance - Fee finances petroleum testing to protect the quality standards of the fuel supplies.
North Carolina 0.25 Gallon

All kerosene, gasoline and
other fuels used as motor fuel

Inspection, Commissioner of Agriculture; collection: Department

Inspection and admin. costs; remainder for highway use to
use to State General Fund.

North Dakota 0.00025 Gallon

Gasoline, gasohol, diesel fuels,
heating oil, kerosene, tractor fuel

Department of Health General Revenue Fund For inspection, administrative authority is vested in the North Dakota Department of Health.
Testing is done by the Chemistry Laboratory
Ohio - - - - - -
Oklahoma 0.08 Gallon Gasoline, burning oil, kerosene,
use to State General Fund.
Inspection, Corporation Commission; collection, Tax Commission General Revenue Fund Fee levied as an excise tax and collected in same manner as other motor fuel taxes.
Oregon - - - - - -
Pennsylvania - - - - - -
Rhode Island - - - - - -
South Carolina 4/ 0.25 Gallon All Department of Agriculture General Revenue Fund Greases, motor oils, residual fuels, and special use liquid fuels not inspected.
South Dakota $20.00 1,000
All excepting LPG and CNG Department of Commerce,
Petroleum Release Compensation Board

State Capital Construction
Fund and Petroleum Release Fund

50 percent to State Construction Fund.
Balance goes to the Petroleum Release Fund

Tennessee - - - - - -
Texas See Remarks - Gasoline and diesel fuel

Inspected by the Department of Agriculture, collected by the
Comptroller of Public Accounts.

General Revenue Fund

A flat fee collected from each permitted gasoline or diesel fuel distributor or
supplier based on the total amount of net taxable gallons sold the previous year.
The fee provides funds for the Texas Department of Agriculture to test
octane ratings and alcohol content.

Utah - - All Department of Agriculture General Fund -
Vermont - - Illuminating oils Inspection by persons appointed 9 VSA Section 3341-3348. - -
Virginia - - Gasoline, diesel fuel, alcohol fuels Department of Agriculture and Consumer Services - -
Washington See Remarks - Motor fuel Department of Agriculture - Does not apply to aviation fuel, LPG, and marine fuel. Fees from $500
(small volume blender) to $25,000 (very large volume blender)
- Oxygenated fuels Local air pollution control authorities -
West Virginia - - - - - -
Wisconsin 3 Gallon Gasoline, kerosene, fuel oil,
burner oil, diesel fuel oil
Inspected by the Dept. of Industry, Labor and Human Relations,
collected by Dept. of Revenue Commissioner of Agriculture
Program revenue Fee applies only to each gallon from which an inspection sample is taken.
Wyoming - - All   - -

  1. In the States for which no entries appear, petroleum products are not inspected.
  2. Fees are in cents unless noted otherwise.
  3. Barrels are 50 gallon capacity.
  4. Costs of inspection are paid by appropriation from State General Fund.

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