3rd Quarter 1999 																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 		 $1.4727 	 $0.6790 																
				 Diesel 																																					
 Alberta  	 U.S.  	 $0.2313 		 $0.2313 		 $0.2197 		 $0.1671 		 $-   		 $-   		 $-   		 $-   		 $0.0347 		 $0.0347 		 $0.2313 		 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.  	 $0.2827 		 $0.2956 		 $-   		 $0.0514 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1100 	 $0.4164 	 $0.1150 	 $0.4353 	 $-   	 $-   	 $0.0200 	 $0.0757 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Manitoba 	 U.S.  	 $0.2956 		 $0.2801 		 $0.2313 		 $0.1465 		 $-   		 $-   		 $0.2956 		 $0.2956 		 $0.2956 		 $0.2956 		 $-   																			
	 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.  	 $0.2750 		 $0.3521 		 $-   		 $0.1722 		 $-   		 $0.3521 		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1070 	 $0.4050 	 $0.1370 	 $0.5185 	 $-   	 $-   	 $0.0670 	 $0.2536 	 $-   	 $-   	 $0.1370 	 $0.5185 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Newfoundland 	 U.S.  	 $0.4241 		 $0.4241 		 $-   		 $0.1799 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1650 	 $0.6245 	 $0.1650 	 $0.6245 	 $-   	 $-   	 $0.0700 	 $0.2650 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Nova Scotia 	 U.S.  	 $0.3470 		 $0.3958 		 $-   		 $0.1799 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1350 	 $0.5110 	 $0.1540 	 $0.5829 	 $-   	 $-   	 $0.0700 	 $0.2650 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Ontario #7 	 U.S.  	 $0.3778 		 $0.3675 		 $0.3778 		 $0.1105 		 $-   		 $-   		 $-   		 $-   		 $0.3778 		 $0.3778 		 $0.3778 																			
	 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.  	 $0.3341 		 $0.3470 		 $-   		 $0.3341 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
	 Can. 	 $0.1300 	 $0.4921 	 $0.1350 	 $0.5110 	 $-   	 $-   	 $0.1300 	 $0.4921 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
																																									
 Quebec  	 U.S.  	 $0.3907 		 $0.4164 		 $0.3907 		 $-   		 $-   		 $-   		 $0.4164 		 $0.3907 		 $0.4164 		 $0.3907 		 $0.4164 																			
	 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.  	 $0.3855 		 $0.3855 		 $0.3855 		 $0.2313 		 $-   		 $-   		 $0.3855 		 $0.3855 		 $0.3855 		 $0.3855 		 $0.3855 																			
	 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 	 $0.2356 	 $0.1700 	 $0.2504 	 $0.1600 	 $0.2356 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can 	 $0.0623 		 $0.0661 		 $0.0623 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Arizona  	 U.S. 	 $-   	 $-   	 $0.2700 	 $0.3976 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.1051 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Arkansas 	 U.S.  	 $0.1950 	 $0.2872 	 $0.2050 	 $0.3019 	 $0.1850 	 $0.2725 	 $0.1650 	 $0.2430 	 $-   	 $-   	 $0.0500 	 $0.0736 	 $0.1850 	 $0.2725 	 $0.1850 	 $0.2725 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0759 		 $0.0798 		 $0.0720 		 $0.0642 		 $-   		 $0.0195 		 $0.0720 		 $0.0720 		 $-   		 $-   		 $-   																			
																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 California #8 	 U.S. 	 $-   	 $-   	 $0.2510 	 $0.3697 	 $0.0900 	 $0.1325 	 $0.0600 	 $0.0884 	 $0.0600 	 $0.0884 	 $0.0700 	 $0.1031 	 $0.0900 	 $0.1325 	 $0.0900 	 $0.1325 	 $0.0900 	 $0.1325 	 $0.0900 	 $0.1325 	 $0.1800 	 $0.2651 																		
	 Can.  	 $-   		 $0.0977 		 $0.0350 		 $0.0233 		 $0.0233 		 $0.0272 		 $0.0350 		 $0.0350 		 $0.0350 		 $0.0350 		 $0.0700 																			
																																									
 Colorado 	 U.S.  	 $0.2200 	 $0.3240 	 $0.2050 	 $0.3019 	 $0.2200 	 $0.3240 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 	 $0.2050 	 $0.3019 																		
	 Can.  	 $0.0856 		 $0.0798 		 $0.0856 		 $0.0798 		 $0.0798 		 $0.0798 		 $0.0798 		 $0.0798 		 $0.0798 		 $0.0798 		 $0.0798 																			
																																									
 Connecticut 	 U.S.  	 $0.3200 	 $0.4713 	 $0.1800 	 $0.2651 	 $0.3100 	 $0.4566 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.3200 	 $0.4713 	 $0.3200 	 $0.4713 	 $0.3200 	 $0.4713 	 $0.3200 	 $0.4713 	 $0.3200 	 $0.4713 																		
	 Can.  	 $0.1245 		 $0.0700 		 $0.1206 		 $-   		 $-   		 $-   		 $0.1245 		 $0.1245 		 $0.1245 		 $0.1245 		 $0.1245 																			
																																									
 Delaware 	 U.S.  	 $0.2300 	 $0.3387 	 $0.2200 	 $0.3240 	 $0.2300 	 $0.3387 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2300 	 $0.3387 	 $0.2300 	 $0.3387 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 																		
	 Can.  	 $0.0895 		 $0.0856 		 $0.0895 		 $0.0856 		 $0.0856 		 $0.0856 		 $0.0895 		 $0.0895 		 $0.0856 		 $0.0856 		 $0.0856 																			
																																									
 Florida 	 U.S. 	 $0.1517 	 $0.2234 	 $0.2717 	 $0.4001 	 $0.1517 	 $0.2234 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0590 		 $0.1057 		 $0.0590 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Georgia 	 U.S.  	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 	 $0.1006 	 $0.1482 																		
	 Can.  	 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 		 $0.0391 																			
																																									
 Idaho 	 U.S.  	 $-   	 $-   	 $0.2500 	 $0.3682 	 $-   	 $-   	 $0.1810 	 $0.2666 	 $0.1970 	 $0.2901 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0973 		 $-   		 $0.0704 		 $0.0767 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Illinois 	 U.S.  	 $0.2420 	 $0.3564 	 $0.2700 	 $0.3976 	 $0.2420 	 $0.3564 	 $0.2450 	 $0.3608 	 $0.2430 	 $0.3579 	 $0.2430 	 $0.3579 	 $0.2420 	 $0.3564 	 $0.2420 	 $0.3564 	 $0.2420 	 $0.3564 	 $0.2420 	 $0.3564 	 $0.2420 	 $0.3564 																		
	 Can.  	 $0.0942 		 $0.1051 		 $0.0942 		 $0.0953 		 $0.0946 		 $0.0946 		 $0.0942 		 $0.0942 		 $0.0942 		 $0.0942 		 $0.0942 																			
																																									
 Indiana 	 U.S. 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $-   		 $-   		 $-   																			
																					                                                																				
 Indiana SurChg 	 U.S.  	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $0.1100 	 $0.1620 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0428 		 $0.0428 		 $0.0428 		 $0.0428 		 $0.0428 		 $0.0428 		 $0.0428 		 $0.0428 		 $-   		 $-   		 $-   																			
																																									
 Iowa 	 U.S.  	 $0.2000 	 $0.2946 	 $0.2250 	 $0.3314 	 $0.1900 	 $0.2798 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.1600 	 $0.2356 	 $0.1900 	 $0.2798 	 $0.2000 	 $0.2946 	 $0.1900 	 $0.2798 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 																		
	 Can.  	 $0.0778 		 $0.0875 		 $0.0739 		 $0.0778 		 $0.0778 		 $0.0623 		 $0.0739 		 $0.0778 		 $0.0739 		 $0.0778 		 $0.0778 																			
																																									
 Kansas 	 U.S. 	 $0.2000 	 $0.2946 	 $0.2200 	 $0.3240 	 $0.2000 	 $0.2946 	 $0.1900 	 $0.2798 	 $0.1900 	 $0.2798 	 $0.1900 	 $0.2798 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2200 	 $0.3240 																		
	 Can.  	 $0.0778 		 $0.0856 		 $0.0778 		 $0.0739 		 $0.0739 		 $0.0739 		 $0.0856 		 $0.0856 		 $0.0778 		 $0.0778 		 $0.0856 																			
																																									
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Kentucky 	 U.S. 	 $0.1500 	 $0.2209 	 $0.1200 	 $0.1767 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.1200 	 $0.1767 	 $0.1200 	 $0.1767 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.1200 	 $0.1767 																		
	 Can.  	 $0.0584 		 $0.0467 		 $0.0584 		 $0.0584 		 $0.0467 		 $0.0467 		 $0.0584 		 $0.0584 		 $0.0584 		 $0.0584 		 $0.0467 																			
																																									
 Kentucky SurChg 	 U.S. 	 $0.0220 	 $0.0324 	 $0.0520 	 $0.0766 	 $0.0220 	 $0.0324 	 $0.0220 	 $0.0324 	 $0.0520 	 $0.0766 	 $0.0520 	 $0.0766 	 $0.0220 	 $0.0324 	 $0.0220 	 $0.0324 	 $0.0220 	 $0.0324 	 $0.0220 	 $0.0324 	 $0.0520 	 $0.0766 																		
	 Can.  	 $0.0086 		 $0.0202 		 $0.0086 		 $0.0086 		 $0.0202 		 $0.0202 		 $0.0086 		 $0.0086 		 $0.0086 		 $0.0086 		 $0.0202 																			

 Louisiana 	 U.S.  	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 																		
	 Can.  	 $0.0778 		 $0.0778 		 $0.0778 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0778 		 $0.0778 		 $0.0778 		 $0.0778 		 $0.0778 																			
																																									
 Maine 	 U.S. 	 $-   		 $0.2000 	 $0.2946 	 $-   		 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 																								
	 Can. 			 $0.0778 				 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 																									
																																									
 Maine 	 U.S.  	 $-   	 $-   	 $0.2300 	 $0.3387 	 $-   	 $-   	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
 Effective 8/1/99 	 Can.  	 $-   		 $0.0895 		 $-   		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $-   		 $-   		 $-   																			
																																									
 Maryland 	 U.S.  	 $0.2350 	 $0.3461 	 $0.2425 	 $0.3571 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2350 	 $0.3461 	 $0.2425 	 $0.3571 																		
	 Can.  	 $0.0914 		 $0.0944 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0914 		 $0.0944 																			
																																									
 Massachusetts 	 U.S.  	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.0740 	 $0.1090 	 $0.0740 	 $0.1090 	 $0.0740 	 $0.1090 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 																		
	 Can.  	 $0.0817 		 $0.0817 		 $0.0817 		 $0.0288 		 $0.0288 		 $0.0288 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 																			
																																									
 Michigan #1  	 U.S.  	 $-   	 $-   	 $0.0900 	 $0.1325 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0350 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Michigan SurChg #1 	 U.S.  	 $-   	 $-   	 $0.1200 	 $0.1767 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0467 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Minnesota 	 U.S.  	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.1500 	 $0.2209 	 $0.1200 	 $0.1767 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.1420 	 $0.2091 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 																		
	 Can.  	 $0.0778 		 $0.0778 		 $0.0778 		 $0.0584 		 $0.0467 		 $0.0778 		 $0.0778 		 $0.0778 		 $0.0553 		 $0.0778 		 $0.0778 																			
																																									
 Mississippi #2 	 U.S.  	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1700 	 $0.2504 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 	 $0.1800 	 $0.2651 																		
	 Can 	 $0.0700 		 $0.0700 		 $0.0700 		 $0.0661 		 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 		 $0.0700 																			
																																									
 Missouri #3 	 U.S.  	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 	 $0.1700 	 $0.2504 																		
	 Can.  	 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 		 $0.0661 																			
																																									
 Montana  	 U.S.  	 $0.2700 	 $0.3976 	 $0.2775 	 $0.4087 	 $0.2700 	 $0.3976 	 $0.0518 	 $0.0763 	 $-   	 $-   	 $0.0700 	 $0.1031 	 $0.2700 	 $0.3976 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.1051 		 $0.1080 		 $0.1051 		 $0.0202 		 $-   		 $0.0272 		 $0.1051 		 $-   		 $-   		 $-   		 $-   																			
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Nebraska 	 U.S.  	 $0.2410 	 $0.3549 	 $0.2410 	 $0.3549 	 $0.2410 	 $0.3549 	 $0.2410 	 $0.3549 	 $-   	 $-   	 $0.2410 	 $0.3549 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0938 		 $0.0938 		 $0.0938 		 $0.0938 		 $-   		 $0.0938 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Nevada   	 U.S.  	 $-   	 $-   	 $0.2700 	 $0.3976 	 $-   	 $-   	 $0.2200 	 $0.3240 	 $-   	 $-   	 $0.2100 	 $0.3093 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.1900 	 $0.2798 																		
	 Can.  	 $-   		 $0.1051 		 $-   		 $0.0856 		 $-   		 $0.0817 		 $-   		 $-   		 $-   		 $-   		 $0.0739 																			
																																									
 New Hampshire 	 U.S.  	 $-   	 $-   	 $0.1800 	 $0.2651 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0700 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 New Jersey 	 U.S.  	 $0.1450 	 $0.2135 	 $0.1750 	 $0.2577 	 $0.1450 	 $0.2135 	 $0.0925 	 $0.1362 	 $0.0925 	 $0.1362 	 $0.0925 	 $0.1362 	 $0.1450 	 $0.2135 	 $0.1450 	 $0.2135 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0564 		 $0.0681 		 $0.0564 		 $0.0360 		 $0.0360 		 $0.0360 		 $0.0564 		 $0.0564 		 $-   		 $-   		 $-   																			
																																									
 New Mexico 	 U.S.  	 $-   	 $-   	 $0.1800 	 $0.2651 	 $-   	 $-   	 $0.0600 	 $0.0884 	 $0.0600 	 $0.0884 	 $0.0600 	 $0.0884 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0700 		 $-   		 $0.0233 		 $0.0233 		 $0.0233 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 New York 	 U.S.  	 $0.2890 	 $0.4256 	 $0.2765 	 $0.4072 	 $0.2890 	 $0.4256 	 $0.1490 	 $0.2194 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 	 $0.2890 	 $0.4256 																		
	 Can.  	 $0.1125 		 $0.1076 		 $0.1125 		 $0.0580 		 $0.1125 		 $0.1125 		 $0.1125 		 $0.1125 		 $0.1125 		 $0.1125 		 $0.1125 																			
																																									
 North Carolina 	 U.S.  	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 																		
	 Can.  	 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 																			
																																									
 North Dakota 	 U.S. 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $0.2100 	 $0.3093 	 $-   	 $-   	 $0.2100 	 $0.3093 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0817 		 $0.0817 		 $0.0817 		 $0.0817 		 $-   		 $0.0817 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Ohio  	 U.S.  	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $-   	 $-   	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 	 $0.2200 	 $0.3240 																		
	 Can.  	 $0.0856 		 $0.0856 		 $0.0856 		 $0.0856 		 $0.0856 		 $-   		 $0.0856 		 $0.0856 		 $0.0856 		 $0.0856 		 $0.0856 																			
																																									
 Ohio SurChg  	 U.S.  	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $-   	 $-   	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 	 $0.0300 	 $0.0442 																		
	 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 	 $0.2356 	 $0.1300 	 $0.1915 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0623 		 $0.0506 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Oregon 	 U.S.  	 $-   		 $-   		 $-   		 $-   		 $-   		 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   			 $-   	 $-   		 $-   																			
																																									
 Pennsylvania   #5 	 U.S. 	 $0.2590 	 $0.3814 	 $0.3080 	 $0.4536 	 $0.2590 	 $0.3814 	 $0.1890 	 $0.2784 	 $0.1510 	 $0.2224 	 $0.0660 	 $0.0972 	 $0.1730 	 $0.2548 	 $0.1280 	 $0.1885 	 $0.2390 	 $0.3520 	 $0.1480 	 $0.2180 	 $0.3080 	 $0.4536 																		
	 Can.  	 $0.1008 		 $0.1198 		 $0.1008 		 $0.0735 		 $0.0588 		 $0.0257 		 $0.0673 		 $0.0498 		 $0.0930 		 $0.0576 		 $0.1198 																			
		 Gasoline 		 Special 		 Gasohol 		 Propane 		 LNG 		 CNG 		 Ethanol 		 Methanol 		 E-85 		 M-85 		 A55 																			
				 Diesel 																																					
 Rhode Island      #6 	 U.S. 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $-   	 $-   	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 	 $0.2800 	 $0.4124 																		
	 Can.  	 $0.1089 		 $0.1089 		 $0.1089 		 $0.1089 		 $0.1089 		 $-   		 $0.1089 		 $0.1089 		 $0.1089 		 $0.1089 		 $0.1089 																			
																																									
 South Carolina 	 U.S. 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $-   		 $-   		 $-   																			
																																									
 South Dakota  	 U.S.  	 $-   	 $-   	 $0.2200 	 $0.3240 	 $-   	 $-   	 $0.2000 	 $0.2946 	 $-   	 $-   	 $0.1000 	 $0.1473 	 $-   	 $-   	 $-   	 $-   	 $0.1000 	 $0.1473 	 $0.1000 	 $0.1473 	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0856 		 $-   		 $0.0778 		 $-   		 $0.0389 		 $-   		 $-   		 $0.0389 		 $0.0389 		 $-   																			
																																									
 Tennessee 	 U.S.  	 $0.2000 	 $0.2946 	 $0.1700 	 $0.2504 	 $-   	 $-   	 $0.1400 	 $0.2062 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0778 		 $0.0661 		 $-   		 $0.0545 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Texas 	 U.S. 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.1500 	 $0.2209 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 	 $0.2000 	 $0.2946 																		
	 Can.  	 $0.0778 		 $0.0778 		 $0.0778 		 $0.0584 		 $0.0584 		 $0.0584 		 $0.0778 		 $0.0778 		 $0.0778 		 $0.0778 		 $0.0778 																			
																																									
 Utah  #4 	 U.S.  	 $0.2450 	 $0.3608 	 $0.2450 	 $0.3608 	 $0.2450 	 $0.3608 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.2450 	 $0.3608 	 $-   	 $-   	 $0.2450 	 $0.3608 	 $0.2450 	 $0.3608 	 $0.2450 	 $0.3608 																		
	 Can.  	 $0.0953 		 $0.0953 		 $0.0953 		 $-   		 $-   		 $-   		 $0.0953 		 $-   		 $0.0953 		 $0.0953 		 $0.0953 																			
																																									
 Vermont 	 U.S.  	 $-   	 $-   	 $0.1700 	 $0.2504 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0661 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Vermont SurChg 	 U.S.  	 $-   	 $-   	 $0.0900 	 $0.1325 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $-   		 $0.0350 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			
																																									
 Virginia 	 U.S.  	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 	 $0.1600 	 $0.2356 																		
	 Can.  	 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 		 $0.0623 																			
																																									
 Virginia SurChg 	 U.S.  	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 	 $0.0350 	 $0.0515 																		
	 Can.  	 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 		 $0.0136 																			
																																									
 Washington 	 U.S.  	 $0.2300 	 $0.3387 	 $0.2300 	 $0.3387 	 $0.2300 	 $0.3387 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $0.2300 	 $0.3387 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0895 		 $0.0895 		 $0.0895 		 $-   		 $-   		 $-   		 $0.0895 		 $-   		 $-   		 $-   		 $-   																			
																																									
 West Virginia 	 U.S.  	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 	 $0.2535 	 $0.3733 																		
	 Can.  	 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 		 $0.0986 																			
																																									
 Wisconsin 	 U.S. 	 0.2880 	 0.4242 	 $0.2880 	 0.4242 	 0.2880 	 0.4242 	 0.1890 	 0.2784 	 0.2060 	 0.3034 	 0.2060 	 0.3034 	 0.2880 	 0.4242 	 0.2880 	 0.4242 	 0.2880 	 0.4242 	 0.2880 	 0.4242 	 0.2880 	 0.4242 																		
	 Can.  	 0.1121 		 $0.1121 		 0.1121 		 0.0735 		 0.0802 		 0.0802 		 0.1121 		 0.1121 		 0.1121 		 0.1121 		 0.1121 																			
																																									
 Wyoming 	 U.S.  	 $0.1300 	 $0.1915 	 $0.1300 	 $0.1915 	 $0.1300 	 $0.1915 	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   	 $-   																		
	 Can.  	 $0.0506 		 $0.0506 		 $0.0506 		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   		 $-   																			

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

																																									

 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.