Welcome to the State Board of Equalization

Tax Rates - Special Taxes and Fees

  1. Alcoholic Beverage Tax
  2. California Tire Fee
  3. Childhood Lead Poisoning Prevention Fee
  4. Cigarette and Tobacco Products Licensing Act
  5. Cigarette and Tobacco Products Tax
  6. Electronic Waste Recycling Fee
  7. Emergency Telephone Users Surcharge
  8. Energy Resources Surcharge (Electrical)
  9. Fire Prevention Fee
  10. Fuel Taxes
    1. Aircraft Jet Fuel
    2. Diesel Fuel Tax
    3. International Fuel Tax Agreement (IFTA) including CA Interstate User Diesel Fuel Tax (DI) Program
    4. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)
    5. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)
    6. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel
    7. Use Fuel Tax
  11. Hazardous Substance Taxes
    1. Generator Fee
    2. Disposal Fee
    3. Facility Fee
    4. Activity Fee
    5. Environmental Fee
  12. Integrated Waste Management Fee (Solid Waste)
  13. Insurance Tax (Tax on Insurers)
  14. Marine Invasive Species Fee (Ballast Water)
  15. Natural Gas Surcharge
  16. Occupational Lead Poisoning Prevention Fee
  17. Oil Spill Response, Prevention, and Administration Fee
  18. Water Rights Fee
  19. Underground Storage Tank Maintenance Fee
  1. Alcoholic Beverage Tax
    Alcoholic Beverage Tax
    Categories
    Rate Per Wine Gallon
    2008 - 2013
    Distilled Spirits (100 proof or less)
    $3.30
    Distilled Spirits (over 100 proof)
    $6.60
    Beer
    $0.20
    Wine
    $0.20
    Sparkling hard cider
    $0.20
    Champagne and sparkling wine
    $0.30
  1. California Tire Fee
    California Tire Fee
    Effective Date 1/1/97 to 12/31/00 1/1/01 to 12/31/04 as of 1/1/05
    Per New Tire $0.25 $1.00 $1.75

 

  1. Childhood Lead Poisoning Prevention Fee

    For assessment years after 2000, the fee is determined by the Department of Health Services based on market share and there is no longer a per gallon rate.

    Childhood Lead Poisoning Prevention Fee
    Prod.
    Dist.
    Year
    Fee
    Assessment
    Year
    Fee
    Due
    Year
    Rate Per Gallon
    Architectural
    Coating
    Rate Per Gallon
    Petroleum Industry
    Rate Per Pound
    Ambient Air Industry
    1999
    2000
    2001
    $.022757
    $.000697
    $.757024
    1998
    1999
    2000
    $.026053
    $.000756
    $.757024
    1997
    1998
    1999
    $.030614
    $.000754
    $.757245
    1996
    1997
    1998
    $.032380
    $.000740
    $.757200
    1995
    1996
    1997
    $.037400
    $.000755
    $.757200
    1994
    1995
    1996
    $.033481
    $.000760
    $.726618
    1993
    1994
    1995
    $.030947
    $.000764
    $.756899
    1992
    1993
    1994
    $.030859
    $.000758
    $.756981
    1991
    1992
    1993
    $.023880
    $.000762
    $.769199

     

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  2. Cigarette and Tobacco Products License Fees
    Cigarette and Tobacco Products License Fees
    License Types Fees for 2008 - 2013
    Retailer $100 per location (one time fee)
    Retailer License Reinstatement Fee $100 per location
    Wholesaler/Distributor $1,000 per location (annually)
    Manufacturer/Importer of cigarettes Market share based on Revenue & Taxation Code §22979.2(c)
    Manufacturer/Importer of chewing tobacco or snuff $10,000 (one time fee)
    Manufacturer/Importer of all other tobacco products excluding chewing tobacco & snuff $2,000 (one time fee)
     

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  1. Cigarette and Tobacco Products Tax
    Cigarette and Tobacco Products Tax
    Categories July 1, 2008
    thru
    June 30, 2009    		 July 1, 2009
    thru
    June 30, 2010    		 July 1, 2010
    thru
    June 30, 2011    		 July 1, 2011
    thru
    June 30, 2012    		 July 1, 2012
    thru
    June 30, 2013
    Cigarettes $0.0435/cigarette ($0.87/pack of 20s) $0.0435/cigarette ($0.87/pack of 20s) $0.0435/cigarette ($0.87/pack of 20s) $0.0435/cigarette ($0.87/pack of 20s) $0.0435/cigarette ($0.87/pack of 20s)

    Other Tobacco
    Products

    		 45.13% of wholesale cost 41.11% of wholesale cost 33.02% of wholesale cost 31.73% of wholesale cost 30.68% of wholesale cost

     

  2. Electronic Waste Recycling Fee

    Electronic Waste Recycling Fee
    Categories 2005 to 2008 2009 to 2010 2011 to 2012 January 1, 2013 Forward

    More than four inches but less than 15 inches

    		 $6 $8 $6 $3
    At least 15 inches but less than 35 inches $8 $16 $8 $4
    35 inches or more $10 $25 $10 $5
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  1. Emergency Telephone Users Surcharge
    Emergency Telephone Users Surcharge
    Surcharge Rate 2008-2013
    Percentage applied to intrastate telephone communication service charges billed, including intrastate VoIP

    		0.50%

     

  2. Energy Resources Surcharge (Electrical)
    Energy Resources Surcharge (Electrical)
    Surcharge Rate 2008-2010 2011-2013
    per Kilowatt-hour .00022 $.00029

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  3. Fire Prevention Fee
    Fire Prevention Fee
    Effective Date Rate
    July 1, 2011
    Forward    		 $150.00 per habitable structure located in a State Responsibility Area (SRA).  Owners of habitable structures located in the SRA that are within the boundaries of a local fire protection agency will receive a reduction of $35 per habitable structure.

     

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  4. Fuel Taxes

    10a. Aircraft Jet Fuel

    Effective Date Rate Per Gallon
    December 1, 1969
    $.02

     

    10b. Diesel Fuel Tax

    Effective Date Rate Per Gallon
    July 1, 2012
    $.10
    July 1, 2011
    $.13
    July 1, 1995
    $.18

    Note: Biodiesel, waste vegetable oil (wvo), and straight vegetable oil (svo) are taxed at the same rate as diesel fuel.

     

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    10c. International Fuel Tax Agreement (IFTA) including California Interstate User Diesel Fuel Tax (DI) Program

    Effective Date Diesel Fuel Tax Component b Rate Per Gallon
    July 1, 2013
    $.10
    $.353
    $.453
    January 1, 2013
    $.10
    $.345
    $.445
    July 1, 2012
    $.10
    $.305
    $.405
    January 1, 2012
    $.13
    $.305
    $.435
    July 1, 2011
    $.13
    $.217
    $.347
    January 1, 2011
    $.18
    $.217
    $.397
    January 1, 2010
    $.18
    $.193
    $.373
    January 1, 2009
    $.18
    $.257
    $.437
    January 1, 2008
    $.18
    $.186
    $.366
    January 1, 2007
    $.18
    $.187
    $.367
    January 1, 2006
    $.18
    $.150
    $.330
    January 1, 2005
    $.18
    $.115
    $.295
    January 1, 2004
    $.18
    $.098
    $.278
    January 1, 2003
    $.18
    $.083
    $.263
    January 1, 2002
    $.18
    $.102
    $.282
    January 1, 2001
    $.18
    $.091
    $.271
    January 1, 2000
    $.18
    $.070
    $.250
    January 1, 1999
    $.18
    $.071
    $.251
    January 1, 1998
    $.18
    $.083
    $.263
    July 1, 1995
    $.18
    $.0
    $.180

     

    10d. Motor Vehicle Fuel License Tax (Operative Through December 31, 2001)

    Effective Date Rate Per Gallon
    January 1, 1994
    $.18
    January 1, 1993
    $.17
    January 1, 1992
    $.16
    January 1, 1991
    $.15
    August 1, 1990
    $.14
    January 1, 1983
    $.09
    October 1, 1963
    $.07
    July 1, 1953
    $.06
    July 1, 1947
    $.045
    July 29, 1927
    $.03
    October 1, 1923
    $.02

     

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    10e. Motor Vehicle Fuel Tax (Operative On or After January 1, 2002)

    Effective Date Rate Per Gallon
    July 1, 2013
    $0.395 (excludes AV Gas)

    July 1, 2012
    $0.360 (excludes AV Gas)

    July 1, 2011
    $0.357 (excludes AV Gas)

    July 1, 2010
    $0.353 (excludes AV Gas)

    January 1, 2002
    $0.18

    Aviation Gasoline (AV Gas)

    Effective Date Rate Per Gallon
    January 1, 2002
    $0.18

     

    10f. Tax & Fees Included in the Retail Price of a Gallon of Motor Fuel at a Service Station.

    Effective Date: July 1, 2012

    Categories Gasoline Diesel
    Federal Fuel Tax
    $.184
    $.244
    State Fuel Tax
    $.360
    $.10
    State Underground Storage Tank Fee (UST)
    $.020
    $.020
    Sales Tax (1)
    Determined at the Retail Location

    There are additional state taxes and fees which may or may not be stated on a wholesale receipt or invoice.

    • Oil Spill Prevention and Administration Fee
    • Prepaid Sales Tax

    (1) For more information on the Sales Tax Rates, please see the resources listed below.

     

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    10g. Use Fuel Tax

    Kerosene, Distillate, & Stove Oil (includes Diesel prior to 7/1/95)

    Effective Date Rate Per Gallon
    July 1, 1995 $.18
    January 1, 1994 $.18
    January 1, 1993 $.17
    January 1, 1992 $.16
    January 1, 1991 $.15
    August 1, 1990 $.14
    January 1, 1983 $.09
    July 1, 1953 $.07
    July 1, 1947 $.045
    July 1, 1937 $.03

    Taxation of diesel fuel was moved from the Use Fuel Tax Law to the Diesel Fuel Tax Law effective July 1, 1995.

     

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    Liquefied Petroleum Gas

    Effective Date Rate Per Gallon
    October 1, 1966 $.06
    October 1, 1963 $.07
    January 1, 1959 $.06

    Compressed Natural Gas

    Effective Date Rate Per 100 Cubic Feet
    January 1, 1971 $.07

    Liquefied Natural Gas

    Effective Date Rate Per Gallon
    January 1, 1971 $.06

    Alcohol Fuels*

    Effective Date Rate Per Gallon
    January 1, 1994 $.09
    January 1, 1993 $.085
    January 1, 1992 $.08
    January 1, 1991 $.075
    August 1, 1990 $.07
    January 1, 1983 $.045
    September 29, 1981 $.035

    * (Rate is one-half of the base Use Fuel Tax Rate, currently $0.18 per gallon)

    Annual Flat Rate Tax (January 1, 1988) Per Vehicle

    Annual Flat Rate Tax (January 1, 1988) Per Vehicle
    All passenger car and other vehicles 4,000 lbs. or less $36
    More than 4,000 lbs. but less than 8,001 lbs. $72
    More than 8,000 lbs. but less than 12,001 lbs. $120
    12,000 lbs. or more $168

     

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  1. Hazardous Substance Taxes

    11a. Generator Fee

    Generator Fee
    Generator Size 2008 2009 2010 2011 2012 2013
    Less than 5 tons $0 $0 $0 $0 $0 $0
    5 to 24.9 tons $191 $200 $197 $199 $205 $209
    25 to 49.9 tons $1,526 $1,603 $1,580 $1,594 $1,638 $1,669
    50 to 249.9 tons $3,815 $4,007 $3,949 $3,986 $4,094 $4,173
    250 to 499.9 tons $19,075 $20,035 $19,745 $19,930 $20,470 $20,865
    500 to 999.9 tons $38,150 $40,070 $39,490 $39,860 $40,940 $41,730
    1000 to 1999.9 tons $57,225 $60,105 $59,235 $59,790 $61,410 $62,595
    2000 tons or more $76,300 $80,140 $78,980 $79,720 $81,880 $83,460

    11b. Disposal Fee

    Disposal Fee
    Waste Type 2008 2009 2010 2011 2012 2013
    Exempt waste $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
    Non-RCRA hazardous waste (including asbestos) * $19.30 $20.27 $19.98 $20.16 $20.71 $21.11
    Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * $5.72 $5.72 $5.72 $5.72 $5.72 $5.72
    RCRA hazardous waste or hazardous waste not elsewhere classified $47.81 $50.21 $49.48 $49.95 $51.30 $52.29
    RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * $19.30 $20.27 $19.98 $20.16 $20.71 $21.11
    RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste * $5.72 $5.72 $5.72 $5.72 $5.72 $5.72
    Mining waste * $15.39 $16.16 $15.92 $16.07 $16.51 $16.83
    Extremely/restricted hazardous waste $236.70 $248.58 $244.96 $247.26 $253.98 $258.88
    Incineration/dechlorination residue $5.92 $6.21 $6.12 $6.18 $6.35 $6.47

    * For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of,
    or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific
    onsite facility, per month.

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    11c. Facility Fee

    Facility Fee
    Full Permit 2008 2009 2010 2011 2012 2013
    Disposal $274,340 $288,120 $283,920 $286,590 $294,380 $300,050
    Large Onsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015
    Large Offsite Treatment $82,302 $86,436 $85,176 $85,977 $88,314 $90,015
    Small Treatment $54,868 $57,624 $56,784 $57,318 $58,876 $60,010
    Mini Treatment $13,717 $14,406 $14,196 $14,330 $14,719 $15,003
    Large Storage $54,868 $57,624 $56,784 $57,318 $58,876 $60,010
    Small Storage $27,434 $28,812 $28,392 $28,659 $29,438 $30,005
    Mini Storage $6,859 $7,203 $7,098 $7,165 $7,360 $7,501
    Standardized Permit 1998-2013
    Series A $11,730
    Series B $5,497
    Series C $4,617
    Series C - Small Quantity $2,308
    Postclosure Permit 1998-2013
    Large < 5 years $17,175
    Large 5 years or more $10,300
    Medium < 5 years $11,450
    Medium 5 years or more $6,100
    Small < 5 years $5,725
    Small 5 years or more $3,050
    Transportable Treatment 2008 2009 2010 2011 2012 2013
    Permit-by-Rule $1,331 $1,398 $1,378 $1,391 $1,429 $1,457
    Conditional Exemption $38 $38 $38 $38 $38 $38
         
    Conditional Authorization * $1,331 $1,398 $1,378 $1,391 $1,429 $1,457

    *  This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)

     

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    11d. Activity Fee for Permit Application/Renewal/Modification

    Land Disposal 2008 2009 2010 2011 2012 2013
    Large Disposal $529,762 $556,372 $548,260 $553,425 $568,467 $579,421
    Medium Disposal $308,448 $323,941 $319,218 $322,225 $330,983 $337,361
    Small Disposal $144,639 $151,904 $149,689 $151,099 $155,206 $158,197
    Storage and/or Treatment 2008 2009 2010 2011 2012 2013
    Large Storage/Treatment $104,559 $109,811 $108,210 $109,229 $112,198 $114,360
    Medium Storage/Treatment $54,023 $56,737 $55,910 $56,437 $57,971 $59,088
    Small Storage/Treatment $29,625 $31,113 $30,659 $30,948 $31,789 $32,402
    Transportable Treatment Unit 2008 2009 2010 2011 2012 2013
    Large Transportable Treatment $104,559 $109,811 $108,210 $109,229 $112,198 $114,360
    Medium Transportable Treatment $52,278 $54,904 $54,103 $54,613 $56,097 $57,178
    Small Transportable Treatment $22,656 $23,794 $23,447 $23,668 $24,311 $24,779
    Incinerators  2008 2009 2010 2011 2012 2013
    Large Incinerator $317,162 $333,093 $328,237 $331,329 $340,335 $346,893
    Medium Incinerator $184,720 $193,998 $191,170 $192,971 $198,216 $202,036
    Small Incinerator $87,130 $91,507 $90,173 $91,022 $93,496 $95,298
    Standardized Permit  2008 20092010 2011 2012 2013
    Series A $44,499 $46,734 $46,053 $46,487 $47,751 $48,671
    Series B $27,781 $29,176 $28,751 $29,022 $29,811 $30,385
    Series C $7,402 $7,774 $7,661 $7,733 $7,943 $8,096
    Series C - Small Quantity $7,402 $7,774 $7,661 $7,733 $7,943 $8,096
    Postclosure Permit 2008  2009 2010 2011 2012 2013
    Large $52,278 $54,904 $54,103 $54,613 $56,097 $57,178
    Medium $31,368 $32,944 $32,464 $32,770 $33,661 $34,310
    Small $13,938 $14,638 $14,425 $14,561 $14,957 $15,245

    11e. Environmental Fee


    Number of Employees    		 2008 2009 2010 2011 2012 2013
    1 to 49 $0 $0 $0 $0 $0 $0
    50 to 74 $270 $284 $280 $283 $291 $297
    75 to 99 $476 $500 $493 $498 $512 $522
    100 to 249 $950 $998 $983 $992 $1,019 $1,039
    250 to 499 $2,037 $2,139 $2,108 $2,128 $2,186 $2,228
    500 to 999 $3,803 $3,994 $3,936 $3,973 $4,081 $4,160
    1000 or more $12,908 $13,556 $13,358 $13,484 $13,850 $14,117
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  1. Integrated Waste Management Fee (Solid Waste)
    Categories 1/1/90 to 6/30/90 7/1/90 to 6/30/94 7/1/94 to 6/30/02 as of 7/1/02
    Solid Waste $0.50 $0.75 $1.34 $1.40
    Nonhazardous Wood Waste $0.75 $0.75 $0.75 $0.75

     

  1. Insurance Tax (Tax on Insurers)

    For the tax on insurers program, the BOE's responsibilities include issuing deficiency assessments, refunds, and evaluating appeals. For detailed information regarding rates, please contact the Department of Insurance at 1-800-927-4357 or visit their website at www.insurance.ca.gov.

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  1. Marine Invasive Species Fee
    Category 9/1/05 to 7/31/08 8/1/08 to 10/31/09 as of 11/1/09
    Each qualifying vessel arrival in a California port from a port or place outside California waters. $400 $625 $850

     

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  2. Natural Gas Surcharge
    Category
    2011 CARE (rates in dollars/ per therm)
    2011 non-CARE (rates in dollars/ per therm)
    2012 CARE (rates in dollars/ per therm)
    2012 non-CARE (rates in dollars/ per therm)
    2013 CARE (rates in dollars/ per therm)
    2013 non-CARE (rates in dollars/ per therm)
    ALPINE NATURAL GAS
    Residential 0.04950 0.05890 0.07940 0.10720 0.03540 0.06750
    Commercial/Retail N/A 0.05890 N/A 0.10720 N/A 0.06750
    PACIFIC GAS & ELECTRIC
    Residential 0.05959 0.08400 0.05651 0.08618 0.04370 0.06551
    Small Commercial 0.02637 0.05078 0.02328 0.05295 0.01697 0.03878
    Large Commercial 0.06925 0.09366 0.06528 0.09495 0.04956 0.07137
    Industrial (G-NT -Distribution) N/A 0.04314 N/A 0.04733 N/A 0.03568
    Industrial (G-NT -Transmission/Backbone) N/A 0.03489 N/A 0.03968 N/A 0.02990
    Natural Gas Vehicle N/A 0.02674 N/A 0.03197 N/A 0.02408
    Liquid Natural Gas N/A 0.02674 N/A 0.03197 N/A 0.02408
    SAN DIEGO GAS & ELECTRIC CO.
    Core
    Residential 0.04557 0.07560 0.04396 0.07985 0.03193 0.05955
    Commercial/Industrial 0.09035 0.12037 0.08182 0.11770 0.01603 0.04364
    Natural Gas Vehicle N/A 0.03193 N/A 0.03781 N/A 0.02968
    Noncore
    Commercial/Industrial N/A 0.11412 N/A 0.11118 N/A 0.03840
    SOUTHERN CALIFORNIA GAS CO.
    Core
    Residential 0.04611 0.07687 0.05127 0.08231 0.06954 0.09777
    Commercial/Industrial 0.03734 0.06809 0.03879 0.06983 0.02473 0.05295
    Gas Air Conditioning 0.04118 0.07194 0.04293 0.07397 0.02673 0.05495
    Gas Engine N/A 0.06781 N/A 0.06964 N/A 0.05232
    Natural Gas Vehicle N/A 0.03076 N/A 0.03104 N/A 0.02822
    Noncore
    Commercial/Industrial N/A 0.03476 N/A 0.03520 N/A 0.03092
    SOUTHWEST GAS CORPORATION
    Southern California Territory
    Core
    Residential 0.02550 0.16808 0.02411 0.15496 0.02354 0.15289
    Commercial/Industrial 0.02550 0.16808 0.02411 0.15496 0.02354 0.15289
    Gas Engine N/A 0.16808 N/A 0.15496 N/A 0.15289
    Natural Gas Vehicle N/A 0.16808 N/A 0.15496 N/A 0.15289
    Noncore
    Commercial/Industrial N/A 0.16808 N/A 0.15496 N/A 0.15289
    Northern CA/So. Lake Tahoe Territory
    Core
    Residential 0.02550 0.04491 0.02411 0.03742 0.02354 0.03747
    Commercial/Industrial 0.02550 0.04491 0.02411 0.03742 0.02354 0.03747
    Gas Engine N/A 0.04491 N/A 0.03742 N/A 0.03747
    Natural Gas Vehicle N/A 0.04491 N/A 0.03742 N/A 0.03747
    Noncore
    Commercial/Industrial N/A 0.04491 N/A 0.03742 N/A 0.03747
    WEST COAST GAS CO.
    Non-exempt 0.00214 0.00671 0.00187 0.00589 0.00189 0.00613

     

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  3. Occupational Lead Poisoning Prevention Fee
    Occupational Lead Poisoning Prevention Fee
    Number of Employees 2008 2009 2010 2011 2012 2013
    Category A
    Less than 10 $0 $0 $0 $0 $0 $0
    10 to 99 $278 $292 $288 $291 $299 $305
    100 to 499 $559 $587 $578 $583 $599 $611
    500 or more $1,395 $1,465 $1,444 $1,458 $1,498 $1,527
    Category B
    Less than 10 $0 $0 $0 $0 $0 $0
    10 to 99 $400 $420 $414 $418 $429 $437
    100 to 499 $1,116 $1,172 $1,155 $1,166 $1,198 $1,221
    500 or more $3,195 $3,355 $3,306 $3,337 $3,428 $3,494

     

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  1. Oil Spill Response, Prevention, and Administration Fee

    Oil Spill Prevention and Administration Fee

    Oil Spill Prevention and Administration Fee
    Effective Date Rate Per Barrel
    January 1, 2012 $.065
    January 20, 2003 $.05
    September 24, 1990 $.04

    Oil Spill Response Fee

    Oil Spill Response Fee
    Effective Date Rate Per Barrel Fee
    September 24, 1990 $.25Not collected currently.
    Fund maximum reached with January 1991 filing.

    2.  

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  2. Water Rights Fee
    Water Rights Fee
    Categories July 1, 2010 thru June 30, 2011 July 1, 2011 thru June 30, 2013
    Permit & License$100 plus $0.030 per each acre-foot greater than 10 acre-feet$150 plus $0.050 per each acre-foot greater than 10 acre-feet
    Pending Application$100 plus $0.030 per each acre-foot greater than 10 acre-feet$150 plus $0.050 per each acre-foot greater than 10 acre-feet
    Petition$1,000$1,000
    Water Lease (for leases under Water Code 1020 et seq. involving water districts)$1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect.$1000 plus $15 per each acre-foot greater than 10 acre-feet based on the amount of water proposed to be leased for each year the lease is in effect.
    Projects under review for 401 certification for FERC licensing$1,000 plus $0.342 per Kilowatt$1,000 plus $0.342 per Kilowatt
    Projects issued FERC licenses pursuant to 401 certification$100 plus $0.125 per Kilowatt$100 plus $0.125 per Kilowatt

     

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  3. Underground Storage Tank Maintenance Fee
    Underground Storage Tank Maintenance Fee
    Effective Date Rate Per Gallon
    January 1, 2010 $.020
    January 1, 2006 $.014
    January 1, 2005 $.013
    January 1, 1997 $.012
    January 1, 1996 $.009
    January 1, 1995 $.007
    January 1, 1991 $.006
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