For the States that apply the tax to all fuel sold, the revenue and refunds covering the nonhighway portion of these special fuels have been excluded.
All data are subject to further review and revision.
These are proceeds from taxes on nonhighway uses of gasoline dedicated for the improvement of facilities other than highways. They are generally revenues from taxes on gasoline for aviation and motorboat use, but in some States, include taxes on gasoline used in off-highway recreational vehicles and snowmobiles. In California, receipts from the tax on gasoline used for agricultural purposes are included. These are fees for inspection of motor-vehicle fuel. Insofar as possible, fees for inspection of fuels not used on highways have been eliminated.