1st Qtr 1998							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Alberta 	U.S. 	 $ 0.2397 	 $ 0.2397 	 $  0.2277 	 $ 0.1731 	 $         -   	
	Can.	 $ 0.0900 	 $ 0.0900 	 $  0.0855 	 $ 0.0650 	 $         -   	
							
British Columbia 	U.S. 	 $ 0.2930 	 $ 0.3063 	 $         -   	 $ 0.0533 	 $         -   	
	Can.	 $ 0.1100 	 $ 0.1150 	 $         -   	 $ 0.0200 	 $         -   	
							
Manitoba	U.S. 	 $ 0.3063 	 $ 0.2903 	 $  0.2397 	 $ 0.1518 	 $         -   	
	Can	 $ 0.1150 	 $ 0.1090 	 $  0.0900 	 $ 0.0570 	 $         -   	
							
New Brunswick	U.S. 	 $ 0.2850 	 $ 0.3649 	 $         -   	 $ 0.1784 	 $         -   	
	Can.	 $ 0.1070 	 $ 0.1370 	 $         -   	 $ 0.0670 	 $         -   	
							
Newfoundland	U.S. 	 $ 0.4394 	 $ 0.4394 	 $         -   	 $ 0.1864 	 $ 0.4394 	
	Can.	 $ 0.1650 	 $ 0.1650 	 $         -   	 $ 0.0700 	 $ 0.1650 	
							
Nova Scotia	U.S. 	 $ 0.3595 	 $ 0.4101 	 $         -   	 $ 0.1864 	 $         -   	
	Can.	 $ 0.1350 	 $ 0.1540 	 $         -   	 $ 0.0700 	 $         -   	
							
Ontario	U.S. 	 $ 0.3915 	 $ 0.3808 	 $  0.3915 	 $ 0.1145 	 $         -   	
	Can.	 $ 0.1470 	 $ 0.1430 	 $  0.1470 	 $ 0.0430 	 $         -   	
							
Prince Edward Island 	U.S. 	 $ 0.3462 	 $ 0.3595 	 $         -   	 $ 0.3462 	 $         -   	
	Can.	 $ 0.1300 	 $ 0.1350 	 $         -   	 $ 0.1300 	 $         -   	
							
Quebec 	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can.	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Quebec 	U.S. 	 $ 0.4048 	 $ 0.4314 	 $  0.4048 	 $       -     	 $       -     	
	Can.	 $ 0.1520 	 $ 0.1620 	 $  0.1520 	 $         -   	 $         -   	
							
Saskatchewan	U.S. 	 $ 0.3995 	 $ 0.3995 	 $  0.3995 	 $ 0.2397 	 $         -   	
	Can.	 $ 0.1500 	 $ 0.1500 	 $  0.1500 	 $ 0.0900 	 $         -   	

Alabama	U.S.	 $ 0.1600 	 $ 0.1700 	 $  0.1600 	 $         -   	 $         -   	
	Can	 $ 0.0601 	 $ 0.0638 	 $  0.0601 	 $         -   	 $         -   	
							
Arizona 	U.S.	 $         -   	 $ 0.2700 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.1014 	 $         -   	 $         -   	 $         -   	
							
Arizona SurChg 	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Arkansas	U.S. 	 $ 0.1850 	 $ 0.1850 	 $  0.1850 	 $ 0.1650 	 $ 0.0500 	
	Can. 	 $ 0.0695 	 $ 0.0695 	 $  0.0695 	 $ 0.0620 	 $ 0.0188 	
							
California #1	U.S.	 $         -   	 $ 0.2630 	 $  0.0900 	 $ 0.0600 	 $ 0.0700 	
	Can. 	 $         -   	 $ 0.0988 	 $  0.0338 	 $ 0.0225 	 $ 0.0263 	

		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Colorado	U.S. 	 $ 0.2200 	 $ 0.2050 	 $  0.2200 	 $ 0.2050 	 $         -   	
	Can. 	 $ 0.0826 	 $ 0.0770 	 $  0.0826 	 $ 0.0770 	 $         -   	
							
Connecticut	U.S. 	 $ 0.3600 	 $ 0.1800 	 $  0.3500 	 $         -   	 $         -   	
	Can. 	 $ 0.1352 	 $ 0.0676 	 $  0.1314 	 $         -   	 $         -   	
							
Delaware	U.S. 	 $ 0.2300 	 $ 0.2200 	 $  0.2300 	 $ 0.2200 	 $ 0.2200 	
	Can. 	 $ 0.0864 	 $ 0.0826 	 $  0.0864 	 $ 0.0826 	 $ 0.0826 	
							
Florida	U.S.	 $ 0.1507 	 $ 0.2707 	 $  0.1507 	 $         -   	 $         -   	
	Can. 	 $ 0.0566 	 $ 0.1016 	 $  0.0566 	 $         -   	 $         -   	
							
Georgia	U.S. 	 $ 0.1046 	 $ 0.1046 	 $  0.1046 	 $ 0.1046 	 $ 0.1046 	
	Can. 	 $ 0.0393 	 $ 0.0393 	 $  0.0393 	 $ 0.0393 	 $ 0.0393 	
							
Idaho	U.S. 	 $         -   	 $ 0.2500 	 $         -   	 $ 0.1810 	 $ 0.1970 	
	Can. 	 $         -   	 $ 0.0939 	 $         -   	 $ 0.0680 	 $ 0.0740 	
							
Illinois	U.S. 	 $ 0.2460 	 $ 0.2740 	 $  0.2460 	 $ 0.2510 	 $ 0.2430 	
	Can. 	 $ 0.0924 	 $ 0.1029 	 $  0.0924 	 $ 0.0943 	 $ 0.0912 	
							
Indiana	U.S.	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0601 	 $ 0.0601 	 $  0.0601 	 $ 0.0601 	 $ 0.0601 	
							
Indiana SurChg	U.S. 	 $ 0.1100 	 $ 0.1100 	 $  0.1100 	 $ 0.1100 	 $ 0.1100 	
	Can. 	 $ 0.0413 	 $ 0.0413 	 $  0.0413 	 $ 0.0413 	 $ 0.0413 	
							
Iowa	U.S. 	 $ 0.2000 	 $ 0.2250 	 $  0.1900 	 $ 0.2000 	 $         -   	
	Can. 	 $ 0.0751 	 $ 0.0845 	 $  0.0713 	 $ 0.0751 	 $         -   	
							
Kansas	U.S.	 $ 0.1800 	 $ 0.2000 	 $  0.1800 	 $ 0.1700 	 $ 0.1700 	
	Can. 	 $ 0.0676 	 $ 0.0751 	 $  0.0676 	 $ 0.0638 	 $ 0.0638 	
							
Kentucky	U.S.	 $ 0.1500 	 $ 0.1200 	 $  0.1500 	 $ 0.1500 	 $ 0.1200 	
	Can. 	 $ 0.0563 	 $ 0.0451 	 $  0.0563 	 $ 0.0563 	 $ 0.0451 	
							
Kentucky SurChg	U.S.	 $ 0.0220 	 $ 0.0520 	 $  0.0220 	 $ 0.0220 	 $ 0.0520 	
	Can. 	 $ 0.0083 	 $ 0.0195 	 $  0.0083 	 $ 0.0083 	 $ 0.0195 	
							
Louisiana	U.S. 	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0751 	 $ 0.0751 	 $  0.0751 	 $ 0.0601 	 $ 0.0601 	
							
Maine	U.S. 	 $         -   	 $ 0.2000 	 $         -   	 $ 0.1800 	 $ 0.1800 	
	Can. 	 $         -   	 $ 0.0751 	 $         -   	 $ 0.0676 	 $ 0.0676 	
							
Maryland	U.S. 	 $ 0.2350 	 $ 0.2425 	 $  0.2350 	 $ 0.2350 	 $ 0.2350 	
	Can. 	 $ 0.0882 	 $ 0.0911 	 $  0.0882 	 $ 0.0882 	 $ 0.0882 	
							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Massachusetts	U.S. 	 $ 0.2100 	 $ 0.2100 	 $  0.2100 	 $ 0.1000 	 $ 0.1000 	
	Can. 	 $ 0.0789 	 $ 0.0789 	 $  0.0789 	 $ 0.0375 	 $ 0.0375 	
							
Michigan #2 	U.S. 	 $         -   	 $ 0.0900 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0338 	 $         -   	 $         -   	 $         -   	
							
Michigan SurChg #2	U.S. 	 $         -   	 $ 0.1200 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0451 	 $         -   	 $         -   	 $         -   	
							
Minnesota	U.S. 	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1500 	 $ 0.1200 	
	Can. 	 $ 0.0751 	 $ 0.0751 	 $  0.0751 	 $ 0.0563 	 $ 0.0451 	
							
Mississippi #3	U.S. 	 $ 0.1800 	 $ 0.1800 	 $  0.1800 	 $ 0.1700 	 $ 0.1800 	
	Can	 $ 0.0676 	 $ 0.0676 	 $  0.0676 	 $ 0.0638 	 $ 0.0676 	
							
Missouri #4	U.S. 	 $         -   	 $ 0.1700 	 $         -   	 $ 0.1700 	 $ 0.1700 	
	Can. 	 $         -   	 $ 0.0638 	 $         -   	 $ 0.0638 	 $ 0.0638 	
							
Montana #5	U.S. 	 $ 0.2700 	 $ 0.2775 	 $  0.2700 	 $         -   	 $ 0.0700 	
	Can. 	 $ 0.1014 	 $ 0.1042 	 $  0.1014 	 $         -   	 $ 0.0263 	
							
Nebraska	U.S. 	 $ 0.2460 	 $ 0.2460 	 $  0.2460 	 $ 0.2460 	 $ 0.2460 	
	Can. 	 $ 0.0924 	 $ 0.0924 	 $  0.0924 	 $ 0.0924 	 $ 0.0924 	
							
Nevada  #9	U.S. 	 $         -   	 $ 0.2700 	 $  0.1900 	 $ 0.2200 	 $ 0.2100 	
	Can. 	 $         -   	 $ 0.1014 	 $  0.0713 	 $ 0.0826 	 $ 0.0789 	
							
New Hampshire	U.S. 	 $         -   	 $ 0.1800 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0676 	 $         -   	 $         -   	 $         -   	
							
New Jersey	U.S. 	 $ 0.1450 	 $ 0.1750 	 $  0.1450 	 $ 0.0925 	 $ 0.0925 	
	Can. 	 $ 0.0544 	 $ 0.0657 	 $  0.0544 	 $ 0.0347 	 $ 0.0347 	
							
New Mexico #6	U.S. 	 $         -   	 $ 0.1800 	 $         -   	 $ 0.0600 	 $ 0.0300 	
	Can. 	 $         -   	 $ 0.0676 	 $         -   	 $ 0.0225 	 $ 0.0113 	
							
New York	U.S. 	 $ 0.3070 	 $ 0.3025 	 $  0.3070 	 $ 0.1610 	 $ 0.3070 	
	Can. 	 $ 0.1153 	 $ 0.1136 	 $  0.1153 	 $ 0.0605 	 $ 0.1153 	
							
North Carolina	U.S. 	 $ 0.2230 	 $ 0.2230 	 $  0.2230 	 $ 0.2230 	 $ 0.2230 	
	Can. 	 $ 0.0837 	 $ 0.0837 	 $  0.0837 	 $ 0.0837 	 $ 0.0837 	
							
North Dakota	U.S.	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.2000 	 $ 0.2000 	
	Can. 	 $ 0.0751 	 $ 0.0751 	 $  0.0751 	 $ 0.0751 	 $ 0.0751 	

							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Ohio #7	U.S. 	 $ 0.2200 	 $ 0.2200 	 $  0.2200 	 $ 0.2200 	 $ 0.2200 	
	Can. 	 $ 0.0826 	 $ 0.0826 	 $  0.0826 	 $ 0.0826 	 $ 0.0826 	
							
Ohio SurChg #7	U.S. 	 $ 0.0300 	 $ 0.0300 	 $  0.0300 	 $ 0.0300 	 $ 0.0300 	
	Can. 	 $ 0.0113 	 $ 0.0113 	 $  0.0113 	 $ 0.0113 	 $ 0.0113 	
							
Oklahoma	U.S.	 $ 0.1600 	 $ 0.1300 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0601 	 $ 0.0488 	 $  0.0601 	 $ 0.0601 	 $ 0.0601 	
							
Oregon	U.S. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Pennsylvania   #11	U.S.	 $ 0.2590 	 $ 0.3080 	 $  0.2590 	 $ 0.2590 	 $ 0.2590 	
	Can. 	 $ 0.0973 	 $ 0.1157 	 $  0.0973 	 $ 0.0973 	 $ 0.0973 	
							
Penn SurChg	U.S.	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $         -   	 $         -   	 $         -   	 $         -   	
							
Rhode Island	U.S.	 $ 0.2800 	 $ 0.2800 	 $  0.2800 	 $ 0.2800 	 $         -   	
	Can. 	 $ 0.1051 	 $ 0.1051 	 $  0.1051 	 $ 0.1051 	 $         -   	
							
South Carolina	U.S.	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0601 	 $ 0.0601 	 $  0.0601 	 $ 0.0601 	 $ 0.0601 	
							
South Dakota #8	U.S. 	 $         -   	 $ 0.2100 	 $         -   	 $ 0.1900 	 $ 0.0900 	
	Can. 	 $         -   	 $ 0.0789 	 $         -   	 $ 0.0713 	 $ 0.0338 	
							
Tennessee	U.S. 	 $ 0.2000 	 $ 0.1700 	 $         -   	 $ 0.1400 	 $         -   	
	Can. 	 $ 0.0751 	 $ 0.0638 	 $         -   	 $ 0.0526 	 $         -   	
							
Texas	U.S.	 $ 0.2000 	 $ 0.2000 	 $  0.2000 	 $ 0.1500 	 $ 0.1500 	
	Can. 	 $ 0.0751 	 $ 0.0751 	 $  0.0751 	 $ 0.0563 	 $ 0.0563 	
							
Utah  #10	U.S. 	 $ 0.2450 	 $ 0.2450 	 $  0.2450 	 $         -   	 $         -   	
	Can. 	 $ 0.0920 	 $ 0.0920 	 $  0.0920 	 $         -   	 $         -   	
							
Vermont	U.S. 	 $         -   	 $ 0.1700 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0638 	 $         -   	 $         -   	 $         -   	
							
Vermont SurChg	U.S. 	 $         -   	 $ 0.0900 	 $         -   	 $         -   	 $         -   	
	Can. 	 $         -   	 $ 0.0338 	 $         -   	 $         -   	 $         -   	
							
Virginia	U.S. 	 $ 0.1600 	 $ 0.1600 	 $  0.1600 	 $ 0.1600 	 $ 0.1600 	
	Can. 	 $ 0.0601 	 $ 0.0601 	 $  0.0601 	 $ 0.0601 	 $ 0.0601 	
							
Virginia SurChg	U.S. 	 $ 0.0350 	 $ 0.0350 	 $  0.0350 	 $ 0.0350 	 $ 0.0350 	
	Can. 	 $ 0.0131 	 $ 0.0131 	 $  0.0131 	 $ 0.0131 	 $ 0.0131 	
							
		Gasoline	Special	Ethanol	Propane	Nat Gas	
			Diesel	Gasohol			
Washington	U.S. 	 $ 0.2300 	 $ 0.2300 	 $  0.2300 	 $         -   	 $         -   	
	Can. 	 $ 0.0864 	 $ 0.0864 	 $  0.0864 	 $         -   	 $         -   	
							
West Virginia	U.S. 	 $ 0.2535 	 $ 0.2535 	 $  0.2535 	 $ 0.2535 	 $ 0.2535 	
	Can. 	 $ 0.0952 	 $ 0.0952 	 $  0.0952 	 $ 0.0952 	 $ 0.0952 	
							
Wisconsin	U.S.	 $ 0.2780 	 $ 0.2780 	 $  0.2780 	 $ 0.1820 	 $ 0.1980 	
	Can. 	 $ 0.1044 	 $ 0.1044 	 $  0.1044 	 $ 0.0683 	 $ 0.0743 	
							
Wyoming	U.S. 	 $ 0.0800 	 $ 0.0800 	 $  0.0800 	 $         -   	 $         -   	
	Can. 	 $ 0.0300 	 $ 0.0300 	 $  0.0300 	 $         -   	 $         -   	

Footnotes

#1 California - LNG is to be reported under Propane at .06 (US).  CNG is to be reported
                         under Natural Gas at .07 (US) for each 100 cubic feet at standard 
                         pressure and temperature.  Ethanol, Methanol, or a blend of alcohol 
                         containing not more than 15% gasoline or diesel, is to be reported under 
                         Gasohol at .09 (US).

#2 Michigan - Unlicensed carrier and other non-carrier vehicles charged .1500 on 
                        diesel fuel.  Licensed IFTA and MI carriers will be  charged .0900 of the 
                        fuel tax at the pump. Effective April 1, 1997 an additional .1200 fuel tax 
                        surcharge will be collected on the return.  IFTA carriers will need to file 
                        the supplemental return to receive credit for sales tax paid on fuel 
                        purchased in Michigan and a refund for non-highway fuel usage.   Any 
                        licensed carrier seeking refunds for fuels purchased at the .1500 per 
                        gallon rate must file directly with Michigan and attach invoices showing 
                        the tax collected.

#3 Mississippi - Natural Gas 100 Cubic Feet

#4 Missouri - No tax collected on Propane and Natural Gas at Retail (Carriers may not 
                        claim tax paid)

#5 Montana - Natural Gas 120 cubic feet

#6 New Mexico - Natural Gas tax on both LNG and CNG; CNG is per 114 cubic feet

#7 Ohio - Natural Gas is on LNG only
FOOTNOTES CONTINUED ON NEXT PAGE

#8 South Dakota - Natural Gas:  Alternative Fuel CNG .0900 p/g E85 or M85 .0900 p/g

#9 Nevada - $0.1900 per gallon is on A55 (Water-Phased Hydrocarbon Fuel) ONLY. 
                     The tax rate is listed in the column of the matrix titled "Ethanol/Gasohol".

#10 Utah - Effective July 1, 1997, Propane and Natural Gas are considered a clean fuel 
                  for Utah and tax is paid via the purchase of a Clean Special Fuel Certificate 
                  (Form TC-596).  The certificate must be kept in the vehicle while the vehicle                         
                  is in Utah.  The annual fee for the Clean Special Fuel Certificate is $47 for 
                  vehicles with two axles and a registered gross vehicle weight of 26,000 
                  pounds or less and $91 for vehicles with three axles or with a registered 
                  gross vehicle weight over 26,000 pounds.      

#11 Pennsylvania -  PA law requires that alternative fuels be taxed on a gasoline
                                  gallon equivalent basis where a gallon of gasoline is deemed to 
                                  have 114,500 BTUs.  For a carrier using the following fuels, divide    
                                                                                             
             Ethanol                  1.499                 CNG     3.948                                              
             Methanol               2.024                         (29,000 BTU's @ 3,000 psi)                             
             Propane/LPG        1.371                  CNG      125.907                       
             E-85                      1.085                         (909.4 BTU's/scf)
             M-85                     1.752                  CNG       5.572
             LNG                      1.718                          (20,551 BTU's / lb)

                                  the gallons purchased by the factors shown next to each fuel type
                                  below to arrive at the gasoline gallon equivalent.  Multiply the 
                                  gasoline gallon equivalent by the tax rate shown for each of the 
                                  alternative fuels on this tax rate matrix.