Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Motor Vehicle Fuel Tax Annotations

Taxable Measure

Taxable Measure Based on Total Gallons of Fuel (Including Fractional Gallons). The taxable measure under the Motor Vehicle Fuel Tax Law is total gallons of fuel removed from the rack, sold, or entered (including fractional gallons) during the reporting period, not the sum of truncated partial gallons billed to individual purchasers. 8/15/03.