DRS: PS 92(10), Quantity of Natural Gas Equivalent to Gallon of Gasoline for Motor Vehicle Fuels Tax Purposes

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Policy Statement has been superseded by PS 92(10.1)

PS 92(10)

Quantity of Natural Gas Equivalent to Gallon of Gasoline for Motor Vehicle Fuels Tax Purposes


BACKGROUND: For motor vehicle fuels tax purposes, "fuel" is defined by Conn. Gen. Stat. Section 12-455a(b) as meaning "(1) fuels as defined in section 14-1 and (2) any other combustible gas or liquid suitable for the generation of power to propel motor vehicles." While this definition includes natural gas and other fuels in a gaseous form, the Department has routinely provided information concerning the tax per gallon of gasoline, gasohol and diesel fuel, but not concerning the tax per equivalent quantity of fuels, such as natural gas, in a gaseous form.


PURPOSE: This Policy Statement provides information concerning the quantity of natural gas that is equivalent to a gallon of gasoline.  From this point on, it will be the policy of the Department to provide this information whenever tax rate information concerning gasoline, gasohol and diesel fuel is provided.  If the Department receives scientifically reliable information concerning other fuels in  a gaseous form, corresponding information will be provided.


STATUTORY AUTHORITY: Conn. Gen. Stat. Sections 12-455a(b).


EFFECTIVE DATE: This Policy Statement is effective upon issuance.


NATURAL GAS means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.


COMPRESSED NATURAL GAS (GASEOUS FORM) EQUIVALENCY INFORMATION:  

quantity of gasoline equivalent quantity of compressed natural gas at 14.73 lbs. of pressure per square inch, 60 degrees Fahrenheit
0.8272 U.S. gallon 100.00 cubic feet
1.0000 U.S. gallon 120.89 cubic feet
8.2720 U.S. gallon 1000.0 cubic feet
 

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


PS 92(10)
Motor vehicle fuels tax
Issued: 10/5/92