1st Quarter 2000 																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 		 $1.4800 	 $0.6757 																
				 Diesel 																																					
 Alberta  	 U.S.  	 $0.2302 		 $0.2302 		 $0.2187 		 $0.1662 		 $-   		 $-   		 $-   		 $-   		 $0.0345 		 $0.0345 		 $0.2302 		 EX Factor 	 EX Factor 																
	 Can. 	 $0.0900 	 $0.3407 	 $0.0900 	 $0.3407 	 $0.0855 	 $0.3236 	 $0.0650 	 $0.2460 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.0135 	 $0.0511 	 $0.0135 	 $0.0511 	 $0.0900 	 $0.3407 	 Gal/Liter 	 Liter/Gal 																
																								 $3.7850 	 $0.2642 																
 British Columbia  	 U.S.  	 $0.2813 		 $0.2941 		 $-   		 $0.0511 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1100 	 $0.4164 	 $0.1150 	 $0.4353 	 $-   	 $-   	 $0.0200 	 $0.0757 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Manitoba 	 U.S.  	 $0.2941 		 $0.2788 		 $0.2302 		 $0.1458 		 $-   		 $-   		 $0.2941 		 $0.2941 		 $0.2941 		 $0.2941 		 $-   																			
	 Can 	 $0.1150 	 $0.4353 	 $0.1090 	 $0.4126 	 $0.0900 	 $0.3407 	 $0.0570 	 $0.2157 	 $-   	 $-   	 $-   	 $-   	 $0.1150 	 $0.4353 	 $0.1150 	 $0.4353 	 $0.1150 	 $0.4353 	 $0.1150 	 $0.4353 	 $-   	 $-   																		
																																									
 New Brunswick 	 U.S.  	 $0.2736 		 $0.3504 		 $-   		 $0.1713 		 $-   		 $0.3504 		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1070 	 $0.4050 	 $0.1370 	 $0.5185 	 $-   	 $-   	 $0.0670 	 $0.2536 	 $-   	 $-   	 $0.1370 	 $0.5185 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Newfoundland 	 U.S.  	 $0.4220 		 $0.4220 		 $-   		 $0.1790 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1650 	 $0.6245 	 $0.1650 	 $0.6245 	 $-   	 $-   	 $0.0700 	 $0.2650 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Nova Scotia 	 U.S.  	 $0.3453 		 $0.3938 		 $-   		 $0.1790 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1350 	 $0.5110 	 $0.1540 	 $0.5829 	 $-   	 $-   	 $0.0700 	 $0.2650 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Ontario #7 	 U.S.  	 $0.3759 		 $0.3657 		 $0.3759 		 $0.1100 		 $-   		 $-   		 $-   		 $-   		 $0.3759 		 $0.3759 		 $0.3759 																			
	 Can. 	 $0.1470 	 $0.5564 	 $0.1430 	 $0.5413 	 $0.1470 	 $0.5564 	 $0.0430 	 $0.1628 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.1470 	 $0.5564 	 $0.1470 	 $0.5564 	 $0.1470 	 $0.5564 																		
																																									
 Prince Edward Island  	 U.S.  	 $0.3325 		 $0.3453 		 $-   		 $0.3325 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1300 	 $0.4921 	 $0.1350 	 $0.5110 	 $-   	 $-   	 $0.1300 	 $0.4921 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Quebec  	 U.S.  	 $0.3887 		 $0.4143 		 $0.3887 		 $-   		 $-   		 $-   		 $0.4143 		 $0.3887 		 $0.4143 		 $0.3887 		 $0.4143 																			
	 Can. 	 $0.1520 	 $0.5753 	 $0.1620 	 $0.6132 	 $0.1520 	 $0.5753 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.1620 	 $0.6132 	 $0.1520 	 $0.5753 	 $0.1620 	 $0.6132 	 $0.1520 	 $0.5753 	 $0.1620 	 $0.6132 																		
																																									
 Saskatchewan 	 U.S.  	 $0.3836 		 $0.3836 		 $0.3836 		 $0.2302 		 $-   		 $-   		 $0.3836 		 $0.3836 		 $0.3836 		 $0.3836 		 $0.3836 																			
	 Can. 	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 	 $0.0900 	 $0.3407 	 $-   	 $-   	 $-   	 $-   	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 	 $0.1500 	 $0.5678 																		
																																									
 Alabama 	 U.S. 	 $0.1600 	 $0.2368 	 $0.1700 	 $0.2516 	 $0.1600 	 $0.2368 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can 	 $0.0626 		 $0.0665 		 $0.0626 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Arizona  	 U.S. 	 $-   	 $-   	 $0.2700 	 $0.3996 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.1056 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Arkansas 	 U.S.  	 $0.1950 	 $0.2886 	 $0.2050 	 $0.3034 	 $0.1850 	 $0.2738 	 $0.1650 	 $0.2442 	 $-   	 $-   	 $0.0500 	 $0.0740 	 $0.1850 	 $0.2738 	 $0.1850 	 $0.2738 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0762 		 $0.0802 		 $0.0723 		 $0.0645 		 $-   		 $0.0196 		 $0.0723 		 $0.0723 		 $-   		 $-   		 $-   																			
																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 California #8 	 U.S. 	 $-   	 $-   	 $0.2500 	 $0.3700 	 $0.0900 	 $0.1332 	 $0.0600 	 $0.0888 	 $0.0600 	 $0.0888 	 $0.0700 	 $0.1036 	 $0.0900 	 $0.1332 	 $0.0900 	 $0.1332 	 $0.0900 	 $0.1332 	 $0.0900 	 $0.1332 	 $0.1800 	 $0.2664 																		
	 Can.  	 $-   		 $0.0978 		 $0.0352 		 $0.0235 		 $0.0235 		 $0.0274 		 $0.0352 		 $0.0352 		 $0.0352 		 $0.0352 		 $0.0704 																			
																																									
 Colorado 	 U.S.  	 $0.2200 	 $0.3256 	 $0.2050 	 $0.3034 	 $0.2200 	 $0.3256 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 	 $0.2050 	 $0.3034 																		
	 Can.  	 $0.0860 		 $0.0802 		 $0.0860 		 $0.0802 		 $0.0802 		 $0.0802 		 $0.0802 		 $0.0802 		 $0.0802 		 $0.0802 		 $0.0802 																			
																																									
 Connecticut 	 U.S.  	 $0.3200 	 $0.4736 	 $0.1800 	 $0.2664 	 $0.3100 	 $0.4588 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.3200 	 $0.4736 	 $0.3200 	 $0.4736 	 $0.3200 	 $0.4736 	 $0.3200 	 $0.4736 	 $0.3200 	 $0.4736 																		
	 Can.  	 $0.1251 		 $0.0704 		 $0.1212 		 $-   		 $-   		 $-   		 $0.1251 		 $0.1251 		 $0.1251 		 $0.1251 		 $0.1251 																			
																																									
 Delaware 	 U.S.  	 $0.2300 	 $0.3404 	 $0.2200 	 $0.3256 	 $0.2300 	 $0.3404 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2300 	 $0.3404 	 $0.2300 	 $0.3404 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 																		
	 Can.  	 $0.0899 		 $0.0860 		 $0.0899 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0899 		 $0.0899 		 $0.0860 		 $0.0860 		 $0.0860 																			
																																									
 Florida 	 U.S. 	 $0.1537 	 $0.2275 	 $0.2747 	 $0.4065 	 $0.1537 	 $0.2275 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0601 		 $0.1074 		 $0.0601 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Georgia 	 U.S.  	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 	 $0.1067 	 $0.1579 																		
	 Can.  	 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 		 $0.0417 																			
																																									
 Idaho 	 U.S.  	 $-   	 $-   	 $0.2500 	 $0.3700 	 $-   	 $-   	 $0.1810 	 $0.2679 	 $0.1970 	 $0.2915 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0978 		 $-   		 $0.0708 		 $0.0770 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Illinois 	 U.S.  	 $0.2450 	 $0.3626 	 $0.2730 	 $0.4040 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2430 	 $0.3596 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 																		
	 Can.  	 $0.0958 		 $0.1067 		 $0.0958 		 $0.0958 		 $0.0958 		 $0.0950 		 $0.0958 		 $0.0958 		 $0.0958 		 $0.0958 		 $0.0958 																			
																																									
 Indiana 	 U.S. 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $-   		 $-   		 $-   																			
																					                                                																				
 Indiana SurChg 	 U.S.  	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $0.1100 	 $0.1628 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0430 		 $0.0430 		 $0.0430 		 $0.0430 		 $0.0430 		 $0.0430 		 $0.0430 		 $0.0430 		 $-   		 $-   		 $-   																			
																																									
 Iowa 	 U.S.  	 $0.2000 	 $0.2960 	 $0.2250 	 $0.3330 	 $0.1900 	 $0.2812 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.1600 	 $0.2368 	 $0.1900 	 $0.2812 	 $0.2000 	 $0.2960 	 $0.1900 	 $0.2812 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 																		
	 Can.  	 $0.0782 		 $0.0880 		 $0.0743 		 $0.0782 		 $0.0782 		 $0.0626 		 $0.0743 		 $0.0782 		 $0.0743 		 $0.0782 		 $0.0782 																			
																																									
 Kansas 	 U.S. 	 $0.2000 	 $0.2960 	 $0.2200 	 $0.3256 	 $0.2000 	 $0.2960 	 $0.1900 	 $0.2812 	 $0.1900 	 $0.2812 	 $0.1900 	 $0.2812 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2200 	 $0.3256 																		
	 Can.  	 $0.0782 		 $0.0860 		 $0.0782 		 $0.0743 		 $0.0743 		 $0.0743 		 $0.0860 		 $0.0860 		 $0.0782 		 $0.0782 		 $0.0860 																			
																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Kentucky 	 U.S. 	 $0.1500 	 $0.2220 	 $0.1200 	 $0.1776 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.1200 	 $0.1776 	 $0.1200 	 $0.1776 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.1200 	 $0.1776 																		
	 Can.  	 $0.0587 		 $0.0469 		 $0.0587 		 $0.0587 		 $0.0469 		 $0.0469 		 $0.0587 		 $0.0587 		 $0.0587 		 $0.0587 		 $0.0469 																			
																																									
 Kentucky SurChg 	 U.S. 	 $0.0220 	 $0.0326 	 $0.0520 	 $0.0770 	 $0.0220 	 $0.0326 	 $0.0220 	 $0.0326 	 $0.0520 	 $0.0770 	 $0.0520 	 $0.0770 	 $0.0220 	 $0.0326 	 $0.0220 	 $0.0326 	 $0.0220 	 $0.0326 	 $0.0220 	 $0.0326 	 $0.0520 	 $0.0770 																		
	 Can.  	 $0.0086 		 $0.0203 		 $0.0086 		 $0.0086 		 $0.0203 		 $0.0203 		 $0.0086 		 $0.0086 		 $0.0086 		 $0.0086 		 $0.0203 																			

 Louisiana 	 U.S.  	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 																		
	 Can.  	 $0.0782 		 $0.0782 		 $0.0782 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0782 		 $0.0782 		 $0.0782 		 $0.0782 		 $0.0782 																			
																																									
 Maine #9 	 U.S.  	 $-   	 $-   	 $0.2300 	 $0.3404 	 $-   	 $-   	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0899 		 $-   		 $0.0821 		 $0.0821 		 $0.0821 		 $0.0821 		 $0.0821 		 $-   		 $-   		 $-   																			
																																									
 Maryland 	 U.S.  	 $0.2350 	 $0.3478 	 $0.2425 	 $0.3589 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2350 	 $0.3478 	 $0.2425 	 $0.3589 																		
	 Can.  	 $0.0919 		 $0.0948 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0919 		 $0.0948 																			
																																									
 Massachusetts 	 U.S.  	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.0740 	 $0.1095 	 $0.0740 	 $0.1095 	 $0.0740 	 $0.1095 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 																		
	 Can.  	 $0.0821 		 $0.0821 		 $0.0821 		 $0.0289 		 $0.0289 		 $0.0289 		 $0.0821 		 $0.0821 		 $0.0821 		 $0.0821 		 $0.0821 																			
																																									
 Michigan #1  	 U.S.  	 $-   	 $-   	 $0.0900 	 $0.1332 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0352 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Michigan SurChg #1 	 U.S.  	 $-   	 $-   	 $0.1200 	 $0.1776 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0469 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Minnesota 	 U.S.  	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.1500 	 $0.2220 	 $0.1200 	 $0.1776 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.1420 	 $0.2102 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 																		
	 Can.  	 $0.0782 		 $0.0782 		 $0.0782 		 $0.0587 		 $0.0469 		 $0.0782 		 $0.0782 		 $0.0782 		 $0.0555 		 $0.0782 		 $0.0782 																			
																																									
 Mississippi #2 	 U.S.  	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1700 	 $0.2516 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 	 $0.1800 	 $0.2664 																		
	 Can 	 $0.0704 		 $0.0704 		 $0.0704 		 $0.0665 		 $0.0704 		 $0.0704 		 $0.0704 		 $0.0704 		 $0.0704 		 $0.0704 		 $0.0704 																			
																																									
 Missouri #3 	 U.S.  	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 	 $0.1700 	 $0.2516 																		
	 Can.  	 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 		 $0.0665 																			
																																									
 Montana  	 U.S.  	 $0.2700 	 $0.3996 	 $0.2775 	 $0.4107 	 $0.2700 	 $0.3996 	 $0.0518 	 $0.0767 	 $-   	 $-   	 $0.0700 	 $0.1036 	 $0.2700 	 $0.3996 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.1056 		 $0.1085 		 $0.1056 		 $0.0203 		 $-   		 $0.0274 		 $0.1056 		 $-   		 $-   		 $-   		 $-   																			
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Nebraska 	 U.S.  	 $0.2390 	 $0.3537 	 $0.2390 	 $0.3537 	 $0.2390 	 $0.3537 	 $0.2390 	 $0.3537 	 $-   	 $-   	 $0.2390 	 $0.3537 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0934 		 $0.0934 		 $0.0934 		 $0.0934 		 $-   		 $0.0934 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Nevada   	 U.S.  	 $-   	 $-   	 $0.2700 	 $0.3996 	 $-   	 $-   	 $0.2200 	 $0.3256 	 $-   	 $-   	 $0.2100 	 $0.3108 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.1900 	 $0.2812 																		
	 Can.  	 $-   		 $0.1056 		 $-   		 $0.0860 		 $-   		 $0.0821 		 $-   		 $-   		 $-   		 $-   		 $0.0743 																			
																																									
 New Hampshire 	 U.S.  	 $-   	 $-   	 $0.1800 	 $0.2664 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0704 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 New Jersey 	 U.S.  	 $0.1450 	 $0.2146 	 $0.1750 	 $0.2590 	 $0.1450 	 $0.2146 	 $0.0925 	 $0.1369 	 $0.0925 	 $0.1369 	 $0.0925 	 $0.1369 	 $0.1450 	 $0.2146 	 $0.1450 	 $0.2146 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0567 		 $0.0684 		 $0.0567 		 $0.0362 		 $0.0362 		 $0.0362 		 $0.0567 		 $0.0567 		 $-   		 $-   		 $-   																			
																																									
 New Mexico 	 U.S.  	 $-   	 $-   	 $0.1800 	 $0.2664 	 $-   	 $-   	 $0.0900 	 $0.1332 	 $0.0900 	 $0.1332 	 $0.0900 	 $0.1332 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0704 		 $-   		 $0.0352 		 $0.0352 		 $0.0352 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 New York 	 U.S.  	 $0.2970 	 $0.4395 	 $0.2805 	 $0.4151 	 $0.2970 	 $0.4395 	 $0.1630 	 $0.2412 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 	 $0.2970 	 $0.4395 																		
	 Can.  	 $0.1161 		 $0.1097 		 $0.1161 		 $0.0637 		 $0.1161 		 $0.1161 		 $0.1161 		 $0.1161 		 $0.1161 		 $0.1161 		 $0.1161 																			
																																									
 North Carolina 	 U.S.  	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 																		
	 Can.  	 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 																			
																																									
 North Dakota 	 U.S. 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $0.2100 	 $0.3108 	 $-   	 $-   	 $0.2100 	 $0.3108 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0821 		 $0.0821 		 $0.0821 		 $0.0821 		 $-   		 $0.0821 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Ohio  	 U.S.  	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $-   	 $-   	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 	 $0.2200 	 $0.3256 																		
	 Can.  	 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $-   		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 		 $0.0860 																			
																																									
 Ohio SurChg  	 U.S.  	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $-   	 $-   	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 	 $0.0300 	 $0.0444 																		
	 Can.  	 $0.0117 		 $0.0117 		 $0.0117 		 $0.0117 		 $0.0117 		 $-   		 $0.0117 		 $0.0117 		 $0.0117 		 $0.0117 		 $0.0117 																			
																																									
 Oklahoma 	 U.S. 	 $0.1600 	 $0.2368 	 $0.1300 	 $0.1924 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0626 		 $0.0508 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Oregon 	 U.S.  	 $-   		 $-   		 $-   		 $-   		 $-   		 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   			 $-   	 $-   		 $-   																			
																																									
 Pennsylvania   #5 	 U.S. 	 $0.2590 	 $0.3833 	 $0.3080 	 $0.4558 	 $0.2590 	 $0.3833 	 $0.1890 	 $0.2797 	 $0.1510 	 $0.2235 	 $0.0660 	 $0.0977 	 $0.1730 	 $0.2560 	 $0.1280 	 $0.1894 	 $0.2390 	 $0.3537 	 $0.1480 	 $0.2190 	 $0.3080 	 $0.4558 																		
	 Can.  	 $0.1013 		 $0.1204 		 $0.1013 		 $0.0739 		 $0.0590 		 $0.0258 		 $0.0676 		 $0.0500 		 $0.0934 		 $0.0579 		 $0.1204 																			
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Rhode Island      #6 	 U.S. 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $-   	 $-   	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 	 $0.2800 	 $0.4144 																		
	 Can.  	 $0.1095 		 $0.1095 		 $0.1095 		 $0.1095 		 $0.1095 		 $-   		 $0.1095 		 $0.1095 		 $0.1095 		 $0.1095 		 $0.1095 																			
																																									
 South Carolina 	 U.S. 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $-   		 $-   		 $-   																			
																																									
 South Dakota  	 U.S.  	 $-   	 $-   	 $0.2200 	 $0.3256 	 $-   	 $-   	 $0.2000 	 $0.2960 	 $-   	 $-   	 $0.1000 	 $0.1480 	 $-   	 $-   	 $-   	 $-   	 $0.1000 	 $0.1480 	 $0.1000 	 $0.1480 	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0860 		 $-   		 $0.0782 		 $-   		 $0.0391 		 $-   		 $-   		 $0.0391 		 $0.0391 		 $-   																			
																																									
 Tennessee 	 U.S.  	 $0.2000 	 $0.2960 	 $0.1700 	 $0.2516 	 $-   	 $-   	 $0.1400 	 $0.2072 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0782 		 $0.0665 		 $-   		 $0.0547 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Texas 	 U.S. 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.1500 	 $0.2220 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 	 $0.2000 	 $0.2960 																		
	 Can.  	 $0.0782 		 $0.0782 		 $0.0782 		 $0.0587 		 $0.0587 		 $0.0587 		 $0.0782 		 $0.0782 		 $0.0782 		 $0.0782 		 $0.0782 																			
																																									
 Utah  #4 	 U.S.  	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 	 $0.2450 	 $0.3626 																		
	 Can.  	 $0.0958 		 $0.0958 		 $0.0958 		 $-   		 $-   		 $-   		 $0.0958 		 $0.0958 		 $0.0958 		 $0.0958 		 $0.0958 																			
																																									
 Vermont 	 U.S.  	 $-   	 $-   	 $0.1700 	 $0.2516 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0665 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Vermont SurChg 	 U.S.  	 $-   	 $-   	 $0.0900 	 $0.1332 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0352 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Virginia 	 U.S.  	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 	 $0.1600 	 $0.2368 																		
	 Can.  	 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 		 $0.0626 																			
																																									
 Virginia SurChg 	 U.S.  	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 	 $0.0350 	 $0.0518 																		
	 Can.  	 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 		 $0.0137 																			
																																									
 Washington 	 U.S.  	 $0.2300 	 $0.3404 	 $0.2300 	 $0.3404 	 $0.2300 	 $0.3404 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.2300 	 $0.3404 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0899 		 $0.0899 		 $0.0899 		 $-   		 $-   		 $-   		 $0.0899 		 $-   		 $-   		 $-   		 $-   																			
																																									
 West Virginia 	 U.S.  	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 	 $0.2535 	 $0.3752 																		
	 Can.  	 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 		 $0.0991 																			
																																									
 Wisconsin 	 U.S. 	 0.2880 	 0.4262 	 $0.2880 	 0.4262 	 0.2880 	 0.4262 	 0.1890 	 0.2797 	 0.2060 	 0.3049 	 0.2060 	 0.3049 	 0.2880 	 0.4262 	 0.2880 	 0.4262 	 0.2880 	 0.4262 	 0.2880 	 0.4262 	 0.2880 	 0.4262 																		
	 Can.  	 0.1126 		 $0.1126 		 0.1126 		 0.0739 		 0.0805 		 0.0805 		 0.1126 		 0.1126 		 0.1126 		 0.1126 		 0.1126 																			
																																									
 Wyoming 	 U.S.  	 $0.1300 	 $0.1924 	 $0.1300 	 $0.1924 	 $0.1300 	 $0.1924 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0508 		 $0.0508 		 $0.0508 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

 FOOTNOTES 																							
																							
#1  Michigan    Carriers will need to file a supplemental return with Michigan for the non-highway use of taxed diesel fuel; sales tax credit on Michigan diesel fuel purchases and payment of the full tax rate when purchasing diesel fuel into decaled vehicles.																							
																							
#2  Mississippi     Natural Gas - LNG and CNG 100 Cubic Feet																							
																							
#3  Missouri     Reporting is not required for Propane&/or Natural Gas in the event that proper fuel decals have been obtained.  If fuel decals have not been obtained, a fuel tax return must be completed using the $0.17 fuel tax rate.																							
																							
#4  Utah     Effective July 1, 1997,  Propane and Natural Gas are considered clean fuels 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.																							
																							
#5 Pennsylvania   To convert CNG (scf) to gallons, multiply units by .0314.   To convert CNG (lbs) to gallons, multiply units by .7087. Effective 10/1/97, dyed diesel fuel or dyed kerosene consumed in PA operations, by qualified motor vehicles authorized by IRS to use dyed fuel on highway, is not taxable.																							
#6  Rhode Island     Effective January 1, 1998, propane gas and ethanol gasohol (containing 85% or more by volume of ethanol or other blend of alcohol) used in a fleet of ten (10) or more alternative fueled vehicles are exempt from fuel use tax. (IFTA, Inc. was notified of this change by Rhode Island June 15, 1998).																							
																							
#7 Ontario  Licensees may apply for a tax refund directly to Ontario in respect of the ethanol or methanol component of the blend.																							
																							
#8 California  CNG to be reported for each 100 cubic feet at standard pressure and temperature.  Report as Ethanol, Methanol, or a blend of Alcohol when containing not more than 15% Gasoline or Diesel.