Technical Bulletins: Update on Technical Bulletin 31 (State And Federal Petroleum Tax Refunds and Exemption Options For Local Governments)

The Revenue Reconciliation Act of 1990 (Act) recently passed by Congress imposes new federal excise taxes on gasoline and diesel fuel. This raises the tax on gasoline to 14.1 cents per gallon and the tax on diesel fuel to 20.1 cents per gallon. The new rates are effective December 1, 1990.

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