Motor fuels tax rate; converts rate of taxation from cents per gallon to a percentage rate. (HB1413)

Introduced By

Del. Jim Scott (D-Merrifield)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Motor fuels tax rate.  Converts the rate of taxation on motor fuels from cents per gallon to a percentage rate. The bill provides that the Commissioner of the Department of Motor Vehicles shall calculate the percentage rate in an amount that will most closely yield the amount of cents per gallon being charged on the applicable motor fuel prior to the effective date of the bill. Thereafter, the percentage rates would not change, but would be applied against the average price per gallon of the fuel, less federal and state taxes, as determined by the Commissioner of the Department of Motor Vehicles over rolling six-month periods, to determine the cents to be charged. Read the Bill »


Bill Has Failed


09/27/2010Prefiled and ordered printed; offered 01/12/11 11100166D
09/27/2010Referred to Committee on Finance
01/17/2011Assigned Finance sub: #1
01/26/2011Impact statement from DPB (HB1413)
01/31/2011Subcommittee recommends no action
02/08/2011Left in Finance


Bearing Drift, tracking this bill in Photosynthesis, notes:

Bearing Drift opposes this bill as it will only add a greater burden to the taxpayer as gas prices rise, effectively amounting to a tax increase with every upward change in gas price.

Randy Lougee writes:

Linking the state gasoline tax to the cost of fuel provides an increase in revenues for use in Commonwealth transportation projects. Our infrastructure requires this.

Isaac Adams writes:

The converse is also true, every decrease in gas costs will result in a tax decrease.

robert legge writes:

Any other ideas about how to pay for roads? When was the last time the state gas tax was raised (currenty 19.5 cents/gal)? Cars are getting better mileage (hence less gas tax revs), but better mileage doesn't really translate into less damage to roads per mile driven.