This item addresses the fuel excise taxes
contained in Secs.
For 2011, among the three states that increased their cigarette excise taxes
, the mean state increase was $0.
Federal retail excise taxes
are currently imposed on, but not limited to, the following goods: special motor fuels, compressed natural gas, alcohol fuels, fuels used on inland waterways, and truck, trailer, and semitrailer chassis and bodies, and tractors.
It's at the state level that much of the real action on tobacco issues takes place--from excise taxes
to anti-smoking laws to how strictly laws against selling to minors are enforced.
The excise taxes
to which this rule applies are generally those in Code chapters 31 through 36 and 38, including those on retail, manufacturing, facilities and services, wagering activities, and certain insurance policies.
The STATE system contains information on state laws on excise taxes
for cigarettes in effect since the fourth quarter of 1995.
A study conducted by the Citizens for Tax Justice and the Institute on Taxation and Economic Policy estimate households with an income ranked at the bottom 20 percent bear a tax burden from beer excise taxes
five times greater than households with an income in the top 20 percent (State and Local Taxes Hit Poor & Middle Class Far Harder Than the Wealthy; June 26, 1996).
Also, section 401(k) corrections may involve excise taxes
should the employer desire to resolve the issue on behalf of the employee.
The Bureau of Internal Revenue has issued the guidelines for the increase in the excise taxes
on minerals, cigarettes, vehicles, and in the documentary stamp tax rates under the Tax Reform for Acceleration and Inclusion (TRAIN) act.
Cimatu's plan to increase excise taxes
on mining, arguing this will not only add revenue to government coffers, but will also pave the way to responsible mining.
This report summarizes changes in the federal excise tax, as well as state excise taxes
for all 50 states and the District of Columbia (DC) from December 31, 1995 to April 1, 2009.
The regulations also affect certain excise taxes
reported on Forms 720, Quarterly Federal Excise Tax Return, 730, Monthly Tax Return for Wagers, 2290, Heavy Highway Vehicle Use Tax Return, and 11-C, Occupational Tax and Registration Return for Wagering; excise tax refunds or payments claimed on Form 8849, Claim for Refund of Excise Tax; and excise tax registrations on Form 637, Application for Registration (For Certain Excise Tax Activities).