Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

SN 96(15)

Motor Vehicle Fuels Tax Changes
as of January 1, 1997

PURPOSE: This Special Notice provides information concerning an increase on January 1, 1997 in the motor vehicle fuels tax on sales or use of gasoline and gasohol.

EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after January 1, 1997.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1995 Conn. Pub. Acts 24, §1 and 1995 Conn. Pub. Acts 159.

TAX RATE INCREASE: Effective January 1, 1997, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 38 cents to 39 cents per gallon.
  • gasohol will increase from 37 cents to 38 cents per gallon.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on January 1, 1997, and remains 18 cents per gallon.

REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.

EFFECT OF THIS DOCUMENT: A Special Notice (SN) is a document that, in response to newly enacted or amended Connecticut or federal laws or in response to newly released judicial decisions, announces a new Department position, policy or practice affecting the tax liability of taxpayers.

EFFECT ON OTHER DOCUMENTS: None affected.

SN 96(15)
Motor vehicle fuels tax
Issued: 12/5/96