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 Fuel Brochure | September 2022 | Download | |
| Motor Fuel Tax Information by State | September 2023 | Download | |
| Motor Fuel Uniformity Guide | September 2023 | Download | Includes the uniformity forms |
| Dyed Diesel Fuel Fraud Detection and Enforcement Best Practices | March 2022 | Download | |
| EC Electronic Filing Guide | September 2022 | Download | |
| Motor Fuels Exise Tax (XML Schemas) | Download | XML schemas for the supplier, terminal operator, distributor, retail, and carrier reports | |
| 2023 Electronic Commerce Survey Maps | February 2023 | Download | |
| Native American Motor Fuel Tax Section Survey | September 2022 | Download | This report provides the details on the Motor Fuel Tax Section survey of Native American issues. |
| Terminal Control Number/Terminal Location Directory | View the TCN Terminal Location Directory | 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. | |
| The Uniformer: Uniformity Newsletter | May 2023 | View Issue | Download a printable version of the latest issue of The Uniformer, the Motor Fuels Uniformity newsletter. |
| The Uniformer: Uniformity Newsletter | January 2023 | View Issue | Download a printable version of the latest issue of The Uniformer, the Motor Fuels Uniformity newsletter. |
Other Resources
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
Jeremy Neeck (Minnesota)
National Vice-Chair
John Panza (North Carolina)
Uniformity Co-Chairs
State Co-Chair
Nancy Larrimore (North Carolina)
Industry Co-Chair
Rae Takai (Motiva)
Uniformity Subcommittees
Communication and Coordination
State Co-Chair
Christy Dixon (Oklahoma)
Industry Co-Chair
Laura Molique (Exxon)
Compliance
State Co-Chair
Patrick Andrew (Virginia)
Industry Co-Chair
David Hernandez (Valero)
Electronic Compliance
State Co-Chair
Mike Hanson (California)
Industry Co-Chair
Scott Foster (Sinclair)
Forms
State Co-Chair
Jessyca Stafford (Oregon)
Industry Co-Chair
Brenda Jo Beck (AvFuel)
