Improving and empowering state tax administration
Improving and empowering state tax administration
Resources

Motor Fuels Tax Section

Panoramic View of a scenic route on top of a mountain ridge in the desert. Colorul Sunset Sky Art Render. Taken on Route 12, Utah, United States of America.

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.

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 NameLast UpdatedLink to ResourceDescription
Motor Fuel Brochure​September 2022Download
Motor Fuel Tax Information by StateSeptember 2023Download
Motor Fuel Uniformity Guide​September 2023DownloadIncludes the uniformity forms
Dyed Diesel Fuel Fraud Detection and Enforcement Best Practices​March 2022Download
EC Electronic Filing Guide​September 2022Download
2023 History of Motor Fuels BookletSeptember 2023Download
Motor Fuels Excise Tax (XML Schemas)May 2023DownloadXML schemas for the supplier, terminal operator, distributor, retail, and carrier reports​
2024 Electronic Commerce Survey Maps​January 2024Download
Native American Motor Fuel Tax Section SurveySeptember 2022DownloadThis report provides the details on the Motor Fuel Tax Section survey of Native American issues.
Terminal Control Number/Terminal Location DirectoryView the TCN Terminal Location DirectoryThe 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

Motor Fuels Tax Section Uniformity Newsletter

Download printable versions of the following issues:

Other Resources

Resource Name
Last Updated
Link to Resource
Description
State Motor Fuel Pages
View site
API Summary of Motor Fuel Tax Rates (External, not FTA Data)
View site
Highway Statistics Series
View site
Monthly Motor Fuel Report by State
View site
IRS Terminal Control Numbers
View site
Tax Rates and Surveys
View site

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
John Panza (North Carolina)
National Vice-Chair
Kurt Straube (New Hampshire)

Uniformity Co-Chairs

State Co-Chair
Nancy Larrimore (North Carolina)
Industry Co-Chair
Rae Takai (Motiva)

Uniformity Subcommittees

Communication and Coordination
State Co-Chair
Michael Tay (Florida)
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)