IC 6576 A Tabular Review of State Laws Relating to Taxation and Inspection of Gaoline and Other Petroleum Products

The rapid increase in the mmber of automobiles during the last 25 years has resulted in the insistent and growing demand for better roads of more permanent construction. Some form of State license for the operation of automobiles has been in effect almost from the time of the first "self-propelled" vehicle, and some part of the revenue derived from the sale of these licenses has been applied to the maintenance and construction of roads. However, to obtain funds with which to build their present highway systems, the individual States have resorted to the taxation of gasoline. The first State to adopt a gasoline tax was Oregon, the law becoming effective February 25, 1919. By 1928, all of the States except two had levied taxes on gasoline at rates varying from 2 to 5 cents per gallon. New York and Massachusetts passed gasoline tax laws which became effective in 1929. Regulations governing the quality and the methods of handling gasoline and other petroleum products sold in the States have also been adopted by 29 States; many of these laws antedate the adoption of a gasoline tax. The variations in motor fuel speci- fications and methods of test have been pronounced in the several States. The Bureau of Mines, in making certain technical studies of the rasolines marketed throughout the United States, the results of which are reported in its semiannual motor gasoline surveys and other reports, has had occasion to obtain and compile all of the present (April 1, 1931) tax and pection laws of the several States which relate to motor fuel and other petroleum products. To facilitate the use of this material and to obviate the need in most cases of reading the complete text of the laws as published by the States, the pertinent information was arranged in tabular form for cly reference. 3 Although digests of States gasoline tax laws' are available and copies of the complete laws can be obtained from the State agancies in charge of the enforcement of gasoline tax and inspection laws, it is believed that