Motor Fuel Tax - Fact Sheet
Who Pays the Tax
The motor fuel tax is levied at the rack and paid by suppliers and fuel importers.
Gasoline is levied at 16 cents per gallon while Diesel is 13 cents per gallon. Effective
January 1, 2012, a tax of 5 cents per gallon is now levied on Compressed Natural Gas
sold at the pump. Title 68, Section 500.4.
Number of Tax Remitters
There are an average of 70 companies paying the tax each month.
Due Date of Tax
The tax is due the 27th of each month for the previous month fuel sales. If the due date
falls on a weekend or holiday the tax is due the next business day. Title 68, Section
Penalty for late Payment
Interest of 1.25% per month (15% annual rate) is due immediately. A 10% penalty is
due if the tax is not paid 15 days from the due date. Title 68, Section 217.
How Monthly Collections are Apportioned to the Counties
The majority of motor fuel tax collections is apportioned to the counties each month
based on the following formula:
40% - County Road Miles – Updated each year by the Department of Transportation
30% - County Area – Based on the square miles of each county
30% - County Population – Based on the Federal Census or most recent estimate from
the US Census Bureau – Updated each year.
Title 68, Section 500.6 (4)