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| | CRS Report: RL30304 - The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History - NLE |
 | | While excise taxes have long been a source of federal tax revenue, the federal manufacturers excise tax on gasoline was first made a part of the federal tax structure by the Revenue Act of 1932, that became law on June 6, 1932. |
 | | Included in the excise tax proposals was the request for a new federal manufacturers excise tax on gasoline, to be levied at the rate of one cent a gallon and scheduled to end in 1934. |
 | | Thus, the 18.3 cents federal gasoline excise tax rate was in effect from January 1, 1996, to October 1, 1997, before increasing to 18.4 cents with the reintroduction of the LUST tax. |
| www.ncseonline.org /NLE/CRSreports/Transportation/trans-24.cfm?&CFID=8539261&CFTOKEN=71797464 (5604 words) |
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