Alabama |
2 |
Gallon |
Gasoline, diesel fuel |
Department of Agriculture and Industries |
An amount equal to 5 percent or no less than $175,000, whichever is greater to the Agriculture Fund each month; balance to the Public Road and Bridge Fund and to counties and cities. |
Kerosene, jet fuel, and lubricating oil also taxed, but at other rates. |
Alaska |
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Arizona |
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All |
State Inspector, Department of Weights and Measures |
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Arkansas |
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Aviation gasoline, distillate, kerosene, motor fuel |
State Division of Weights and Measures |
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California |
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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 |
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Colorado |
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All fuel products |
State Inspector of Oils |
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Connecticut |
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Delaware |
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Gasoline, distillate |
Department of Transportation, Motor Fuel Tax Administration |
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All expenses for testing are paid from the State Transportation Trust Fund. |
Dist. of Col. |
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Florida |
0.125 |
Gallon |
Gasoline, kerosene, fuel oil, diesel fuel, gasohol |
Department of Agriculture |
General Inspection Fund |
All revenue used by Department of Agri-culture. No fee on diesel fuel. |
Georgia |
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All, except liquefied petroleum gas |
Department of Agriculture, Oil Inspection Unit |
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Hawaii |
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Idaho |
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Illinois |
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Indiana |
0.01 |
Gallon |
Includes all taxable special fuel as of July 1, 2005. |
Special Tax Division, Department of Revenue |
Underground Petroleum Storage Tank Excess Liability Trust Fund |
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Iowa |
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Sample |
Motor fuel, illuminating oil |
Department of Agriculture and Land Stewardship |
General Revenue Fund 4/ |
Fee charged for analysis initiated by dealer. No fee is assessed for regular inspections by the Department. |
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 |
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Louisiana |
0 |
Gallon |
Gasoline, jet fuel, kerosene |
Department of Revenue, Excise Tax Division ; Dept of Agriculture does inspection |
General Fund |
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Maine |
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Lubricating oil, motor fuel |
Bureau of Taxation, Excise Tax Division |
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Fees for analysis paid from annual appropriation of Excise Tax Division. |
Maryland |
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All |
Comptroller, MATT Regulatory Division |
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Massachusetts |
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Lubricating oil, motor fuel |
Executive Office Consumer Affairs, Division of Standards |
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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 |
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Petroleum products |
Department of Agriculture |
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For purposes of funding the gasoline inspection and testing program. |
Minnesota 4/ |
$1 |
1000 gallons |
All |
Department of Public Service Special Taxes and Petroleum |
General Revenue Fund |
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Mississippi |
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All |
Department of Agriculture |
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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 cents per barrel. Fee is at the discretion of Director of Revenue to cover costs to administer the inspection program. |
Montana |
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All |
Department of Commerce, Business Reg., Weights and Measures Div. |
General Revenue Fund |
Inspection fee is included in license fee. |
Nebraska |
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All |
State Department of Revenue |
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Nevada |
0.055 |
Gallon |
Lubricating oil, gasoline |
Inspection, State Sealer; collec tion, Department of Taxation |
State General Fund |
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New Hampshire |
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All |
Local inspector appointed by local government officials. |
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New Jersey |
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New Mexico |
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Motor fuel |
Department of Agriculture |
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Any liquid believed to be motor fuel may be analyzed. |
New York |
0.05 |
Gallon |
Motor fuel |
Department of Tax and Finance |
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Fee finances petroleum testing to protect the quality standards of the fuel supplies. |
North Carolina |
0.25 |
Gallon |
All kerosene, gasoline, diesel, and other fuels used as motor fuel |
Inspection, Commissioner of Agri-culture; collection: Department of Revenue |
Inspection and admin. costs; remainder for highway use to leaking underground storage tank fund; remainder for nonhwy use to State General Fund. |
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North Dakota |
0 |
Gallon |
Gasoline, gasohol, diesel fuels, heating oil, kerosene, tractor fuel |
Department of Health |
General Revenue Fund |
For inspection, administrative authority is vested in the ND Department of Health. Testing is done by the Chemistry Laboratory |
Ohio |
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Oklahoma |
0.08 |
Gallon |
Gasoline, burning oil, kerosene, naphtha |
Inspection, Corporation Commis-sion; collection, Tax Commission |
General Revenue Fund |
Fee levied as an excise tax and collected in same manner as other motor fuel taxes. |
Oregon |
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Pennsylvania |
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Rhode Island |
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South Carolina |
0.25 |
Gallon |
All |
Department of Agriculture |
State Code Section 12-28-2355 10% of a quarter cent to Agriculture 90% of a quarter cent to state non-federal aid highway fund |
Greases, motor oils, residual fuels, and special use liquid fuels not inspected. |
South Dakota |
0.02 |
per gallon |
All excepting LPG and CNG |
Department of Revenue Petroleum Release Compensation Board |
State Capital Construction Fund and Petroleum Release Fund |
Seventy eight and seven tenths percent goes to State Capitol Const Fund, and Twenty one & three tenths percent goes to the Petroleum Release Fund |
Tennessee |
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Texas 5/ |
$2.5 and $7.50 |
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Gasoline fuel |
Department of Agriculture. |
General Revenue Fund |
An annual fee is imposed on every dealer as defined in Vernon's Texas Civil Statutes, Article 8614, Section 1, who holds, or is required to hold, a weights and measures certificate of registration under Texas Agriculture Code, Chapter 13; and operates a liquefied measuring device used to deliver gasoline. |
Utah |
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All |
Department of Agriculture |
General Fund |
State code 4-33-4 |
Vermont |
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Illuminating oils |
Inspection by persons appointed by town or village trustees per 9 VSA Section 3341-3348. |
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Virginia |
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Gasoline, diesel fuel, alcohol fuels |
Department of Agriculture and Consumer Services |
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Washington |
See remarks |
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Motor fuel Oxygenated fuels |
Department of Agriculture Local air pollution control authorities |
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Does not apply to aviation fuel, LPG, and marine fuel. Fees from $500 (small volume blender) to $25,000 (very large volume blender) |
West Virginia |
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Wisconsin |
2 |
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 |
Program revenue |
Fee applies only to each gallon from which an inspection sample is taken. |
Wyoming |
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All |
Commissioner of Agriculture |
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