The Vermont Motor Fuel Transportation Infrastructure Assessment Fee (MFTIAF) is based on 2% of the state average retail price of gasoline, adjusted quarterly (exclusive of federal and state taxes). The Vermont Motor Fuel Tax Assessment Fee (MFTAF) is based on 4% of the state average retail price of gasoline, adjusted quarterly (exclusive of federal and state taxes). No matter what the average retail price, the law states that MFTA fee must be at least $0.134 per gallon but no higher than $0.18 per gallon. The Vermont Petroleum Distributors Licensing Fee (PDLF) is paid on all gallons of gasoline and diesel fuel sold in Vermont. Revenue from the PDLF goes to the Petroleum Cleanup Fund (PCF), which helps pay for pollution remediation and pro-active measures to reduce the occurrence of fuel spills. This explanation of taxes and fees on gasoline and diesel sold in Vermont does not include the Federal Oil Spill Liability Tax (OSLT) of 9-cents per barrel which is paid by refiners and producers. While the OSLT is typically embedded in the wholesale rack price, some suppliers break out the tax as a separate line item on invoices.