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MFTIA & MFTA Quarterly Fees

Please direct questions about MFTIA or MFTA to Commercial Vehicle Operations at 802-828-2070. 

Motor Fuel Transportation Infrastructure Assessment (MFTIA)

Motor Fuel Distributors are required to collect an assessment on gasoline in the amount of 2% of the state average retail price of motor fuel, exclusive of federal and state taxes, upon each gallon of motor fuel sold by the distributor. The state average retail price, as determined by the Department of Public Service, will be used to set the rate on a quarterly basis using the prior three month averages. The Department of Motor Vehicles will calculate the amount of the assessment for each upcoming quarter, and notify the distributor in advance of the rate that will be in effect.

Revenues raised from this assessment will be placed in the Transportation Infrastructure Bond Fund and be dedicated to helping to maintain the state's transportation infrastructure; including roads, bridges, culverts, railroads, and airports.

Current rate: $0.0610 (-April - June 2022)

Previous rates

Motor Fuel Tax Assessment (MFTA)

Motor Fuel Distributors are required to collect a Motor Fuel Tax Assessment (MFTA) on each gallon sold. The MFTA will be calculated as the greater of $0.134 or 4% of the tax-adjusted retail price, but not to exceed $0.18 per gallon.

The Motor Fuel Tax Assessment will change on a quarterly basis. The Department will calculate the amount of the assessment for each upcoming quarter, and notify the distributor in advance of the rate that will be in effect. The new tax will be collected at the same time and on the same form as the current motor fuel tax and Motor Fuel Tax Infrastructure Assessment fee. Updated motor fuel distributor reports will be sent out on a quarterly basis indicating the new tax assessment amount and the Infrastructure Assessment fee to be collected for that quarter, and you may use those forms when payment is made.

The state average tax-adjusted retail price as determined by the Department of Public Service over the prior three months will be used to set the rate. The Department shall conduct a monthly survey of businesses selling retail regular gasoline designed to determine an average statewide retail price and publish the survey results no later than the 20th day of each month.

Current rate: $0.1340 (April - June 2022) 

Previous rates


 

 

Historic Motor Fuel Transportation Infrastructure Assessment (MFTIA) Fees
  • $0.0564 (January - March 2022)
  • $0.0514 (October - December 2021)
  • $0.0478 (July - September 2021)
  • $0.0398 (April - June 2021)
  • $0.0396 (January - March 2021)
  • $0.0334 (October - December 2020)
  • $0.0367 (July - September 2020) 
  • $0.0423 (April - June 2020)
  • $0.0431 (January - March 2020)
  • $0.0444 (October - December 2019)
  • $0.0451 (July - September 2019)
  • $0.0396 (April - June 2019)
  • $0.0469 (January - March 2019)
  • $0.0487 (October - December 2018)
  • $0.0472 (July - September 2018)
  • $0.0430 (April - June 2018)
  • $0.0422 (January - March 2018) 
  • $0.0396 (October - December 2017) 
  • $0.0396 (July - September 2017) 
Historic Motor Fuel Tax Assessment (MFTA) Previous Rates
  • $0.1340 (January - March 2022)
  • $0.1340 (October - December 2021)
  • $0.1340 (July - September 2021)
  • $0.1340 (April - June 2021)
  • $0.1340 (January - March 2021)
  • $0.1340 (October - December 2020)
  • $0.1340 (July - September 2020) 
  • $0.1340 (April - June 2020)
  • $0.1340 (January - March 2020)
  • $0.1340 (October - December 2019) 
  • $0.1340 (July - September 2019)
  • $0.1340 (April - June 2019)
  • $0.1340 (January - March 2019)
  • $0.1340 (October - December 2018)
  • $0.1340 (July - September 2018)
  • $0.1340 (April - June 2018)
  • $0.1340 (January - March 2018)
  • $0.1340 (October - December 2017) 
  • $0.1340 (July - September 2017) 

Download the PDF form to your computer and then open it with Adobe Reader

Title ID# Description
Fuel Tax Return (Q4, 2021)
CVO-102 (Q4, 2021)
Distributor Fuel Tax Return. Use this form only if filing for the fourth (4th) quarter of 2021.
Fuel Tax Return (Q3, 2021)
CVO-102 (Q3, 2021)
Distributor Fuel Tax Return. Use this form only if filing for the third (3rd) quarter of 2021.
Fuel Tax Return (Q2, 2021)
CVO-102 (Q2, 2021)
Distributor Fuel Tax Return. Use this form only if filing for the second (2nd) quarter of 2021.
Fuel Tax Return (Q1, 2022)
CVO-102 (Q1, 2022)
Distributor Fuel Tax Return. Use this form only if filing for the first (1st) quarter of 2022.
Fuel Tax Return Instructions
CVO-102
Instructions for Distributor Fuel Tax Return
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