Technical Bulletins: State And Federal Gasoline Tax Refunds (Revisited)

The Revenue Reconciliation Act of 1990 (Act) passed by Congress imposed increases in federal excise taxes on gasoline and diesel fuel. The tax on gasoline was increased to 14.1 cents per gallon while the tax on diesel fuel was raised to 20.1 cents per gallon. The new rates became effective December 1, 1990