However, whether those changes will be allowed to take effect as intended is now subject to considerable public debate.[12] Motor Fuels Tax Under current law, motor fuel purchases in New Hampshire (including gasoline, diesel, and biodiesel) are subject to a tax of 18 cents per gallon.[13] In the past two decades, the motor fuel tax rate has changed just once, rising from 16 cents per gallon to 18 cents in 1991
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