June 29, 1995


RE:  Increase in the Maui County Fuel Tax Rate

This Department of Taxation Announcement supersedes Tax Information Release No. 93-2, dated July 16, 1993.

Ordinance No. 2421 and Section 243-5, Hawaii Revised Statutes (HRS), provide for an increase in the Maui County fuel tax rate of 2 cents per gallon of liquid fuel sold or used in Maui County after July 31, 1995. The fuel tax on gasoline and diesel oil used on the public highways is increased from 11 cents per gallon to 13 cents per gallon. The fuel tax on liquid petroleum gas is increased from 7 cents per gallon to 9 cents per gallon. (See other side for "Schedule of Fuel Tax Rates")

The applicable fuel tax forms are being revised to incorporate the increase in the Maui County fuel tax rate. The revised tax forms will be available shortly at the district offices of the Department of Taxation and will be mailed to distributors.


Director of Taxation

Sections Affected: Sections 243-4 and 243-5, HRS.