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Moore, April S
Some states have levied motor fuel taxes since 1919, and all states (including the then territories Alaska and Hawaii) and the District of Columbia had implemented a motor fuel tax by 1946.[46] The average state excise tax rate in 2021 is 25.7 cents, but gasoline is taxed at an average rate of 36.8 cents per gallon when other taxes are included.[47] Diesel fuel is taxed at 24.3 cents per gallon at the federal level and at a combined (all state and local taxes) rate of 37.8 cents at the state level
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It is not the same aroma according to @Enikom2 below
A visit to your local irs office can be an eye opening experience about how nuanced the tax code is
