Advancing the Standards of Tax Administration
The purpose of the motor fuels tax section is to improve administrator tax techniques and profession operations, and to advance tax administration techniques related to state and local motor fuel taxation administration.
Each year, the motor fuels section holds four regional meetings, three uniformity meetings, and one annual meeting.
Each year, the motor fuels section holds four regional meetings, three uniformity meetings, and one annual meeting.
Motor Fuels Uniformity Project
Gasoline and diesel fuel are the primary power sources for most forms of transportation in the United States and the rest of the developed world. Taxes collected on these fuels are a vital part of every state’s revenue base, providing funding for transportation systems, public education, and other important programs. Motor Fuel taxes make up the financial base for the nation’s infrastructure of roads and highways.
Uniformity Resources
| Resource Name | Last Updated | Link to Resource | Description |
|---|---|---|---|
| Motor Fuels Tax Section Bylaws | September 2025 | Download | Bylaws of the Federation of Tax Administrators (FTA) Motor Fuels Tax Section |
| Motor Fuel Tax Information by State | September 2025 | Download | |
| History of Motor Fuels Booklet | September 2025 | Download | |
| Motor Fuels Uniformity Subcommittee Brochure | September 2022 | Download | |
| Motor Fuel Uniformity Guide | September 2023 | Download | Includes the uniformity forms |
| Motor Fuels Uniformity Committee White Papers | View Papers | ||
| Motor Fuels Tax Section Annual Subcommittee Reports | March 2026 | Download | Includes subcommittee reports 2015 to 2025 |
| Motor Fuel Electronic Filing Guide | September 2022 | Download | |
| Motor Fuels Excise Tax (XML Schemas) | May 2023 | Download Schema | XML schemas for the supplier, terminal operator, distributor, retail, and carrier reports |
| 2024 Electronic Commerce Survey Maps | January 2024 | Download | |
| Native American Motor Fuel Tax Section Survey | September 2024 | Download | This report provides the details on the Motor Fuel Tax Section survey of Native American issues. |
| IRS Terminal Control Number (TCN) Directory | View site | The Terminal Control Locations Directory is maintained by the IRS. It lists all approved terminals registered as part of the taxable fuel bulk delivery system. Terminals are listed by the terminal number. If you do not know the terminal number, scan the directory to locate the state that correlates to your geographic area. | |
| US DOT Highway Statistic Series | View site | US Department of Transportation annual reports containing analyzed statistical information on motor fuel, motor vehicle registrations, driver licenses, highway user taxation, highway mileage, travel, and highway finance. | |
| US DOT Monthly Motor Fuel Report by State | View site | US DOT Motor Fuel Consumption and Tax Dashboard which provides access to the Monthly Motor Fuel Reports data |
The Uniformer
Motor Fuels Tax Section Uniformity Newsletter
Download printable versions of the following issues:
Uniformity Committee White Papers
| White Paper Title | Year Released | Link to Paper |
|---|---|---|
| Hydrogen Vehicles – Points to Consider Relative to Fuel Tax Administration | 2025 | Download |
| What is a Petroex Number? Terminal/Pipeline Order Flow Process | 2023 | Download |
| Electric Vehicle Taxation Possibilities - Points to Consider Relative to Fuel Tax Administration | 2023 | Download |
| Dyed Diesel Fuel Fraud Detection and Enforcement Best Practices | 2022 | Download |
| Electronic Bills of Lading Points to Consider Relative to Fuel Tax Administration | 2020 | Download |
| Transload Activities Points to Consider Relative to Fuel Tax Administration | 2020 | Download |
| Minimizing Fuel Disruptions Due to Declared Emergencies or Natural Disasters | 2019 | Download |
| Identifying Fuel Imported via Railcar | 2018 | Download |
| What is the Difference Between Biodiesel and Renewable Diesel? | 2017 | Download |
| Flash Sales Points to Consider Relative to Fuel Tax Administration | 2015 | Download |
| Points to Consider for Gains and Losses in the Petroleum Industry | 2014 | Download |
| Motor Fuel Tax Issues with Natural Gas and Other Alternative Fuels | 2013 | Download |
| Compliance Tools | 2013 | Download |
| Shipping Documents Points to Consider Relative to Fuel Tax Administration | 2012 | Download |
| Virtual Audits | 2011 | Download |
| Excise Tax Online Exchange (ExTOLE) | 2011 | Download |
| Motor Fuel Tax Calculation Methods - Adjustable Rates | 2010 | Download |
| Motor Fuel Tax Issues with Natural Gas and Other Alternative Fuels | 2009 | Download |
| Ethanol | 2007 | Download |
| Biodiesel | 2007 | Download |
Motor Fuels Tax Section Officers
The FTA executive board passes Motor Fuel Tax Section bylaws. The bylaws establish officer roles and responsibilities for the section. Current officer positions are held by the following individuals
National Chair
Justin Scott (Texas)
National Vice-Chair
Jason Kraemer, Wisconsin
National Secretary
Gaby Smith, South Carolina
Uniformity Co-Chairs
State Co-Chair
Michael Tay (Florida)
Industry Co-Chair
Rae Takai (Motiva)
Uniformity Subcommittees
Communication and Coordination
State Co-Chair
Terra Gang (North Carolina)
Industry Co-Chair
Laura Molique (ExxonMobil)
Compliance
State Co-Chair
Emmanuel Nwogor (Georgia)
Industry Co-Chair
Denecia Taylor-Cassel (Loves)
Electronic Commerce
State Co-Chair
Isa Momoh, North Carolina
Industry Co-Chair
Heather Paquette, Global Partners
Forms
State Co-Chair
Jessyca Stafford (Oregon)
Industry Co-Chair
Brenda Jo Beck (AvFuel)
