Motor Fuel Excise Tax

3.1. The motor fuel excise tax is composed of a flat rate of $.205 per invoiced gallon plus the variable component.

3.1.a. The variable component of the motor fuel excise tax is determined by multiplying the average wholesale price by 5.0 percent (5%).

3.1.b. The average wholesale price is determined using the formula set forth in §110-14C-4.

3.2. The Tax Commissioner determines the gasoline gallon equivalent for alternative fuel used as motor fuel.

3.2.a. The gasoline gallon equivalent is published in the State Register and as an Administrative Notice on the Tax Department's website.

3.2.b. The Tax Commissioner has discretion to redetermine the gasoline gallon equivalent of alternative fuels. Any future redetermination will be published in the State Register and as an Administrative Notice 30 days prior to January 1st.