|
 
|
 |
 |
|
|
|
|
|
| BASED ON INFORMATION OBTAINED
FROM STATE AUTHORITIES AND ON THE LAWS OF THE STATES |
TABLE MF-110 STATUS AS OF JANUARY 1, 2001 |
|||||
|---|---|---|---|---|---|---|
| STATE | AMOUNT FOR INSPECTING PETROLEUM PRODUCTS |
INSPECTION AND/OR
COLLECTION AGENCY |
DISPOSITION
OF REVENUE |
REMARKS
|
||
| FEE 2/ (CENTS) |
UNIT | PRODUCTS INSPECTED
(MOTOR FUEL AND OTHER) |
||||
| 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 |
Department of Food and Agriculture, |
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 |
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 gallons |
All |
Department of Public Service |
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, |
Department of Agriculture, |
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 |
Inspection, Commissioner of Agriculture; collection: Department |
Inspection and admin. costs; remainder for highway use to |
- |
| North Dakota | 0.00025 | Gallon |
Gasoline, gasohol, diesel fuels, |
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 Gallons |
All excepting LPG and CNG | Department of Commerce, Petroleum Release Compensation Board |
State Capital Construction |
50 percent to State Construction Fund. |
| Tennessee | - | - | - | - | - | - |
| Texas | See Remarks | - | Gasoline and diesel fuel |
Inspected by the Department of Agriculture, collected by the |
General Revenue Fund |
A flat fee collected from each permitted gasoline or diesel fuel distributor
or |
| 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 | - | - | |
