Motor Fuel Tax Unit
Explanation of Account Type Suffixes
New Account Suffix Old Account Suffix Use Fuel Type Account Type Description
GR G -- Gasoline/Fuel Oils Reseller, user, importer, or exporter of all motor fuel except LP and special fuel
DR D Reseller Fuel Oils Reseller, importer, or exporter of fuels oils clear & dyed (includes jet fuels)   
UE U Exporter All Motor Fuels Exporter (only) of motor fuels
Eliminated UD -- Fuel Oils  User (only) of fuels oils in a taxable and non-taxable manner. License type eliminated effective July 1, 2004 .
AL AL -- Aviation gasoline Reseller or user of AvGas (do not file tax reports and does not require a surety bond)
SF S Reseller CNG Any motor fuel other than gasoline, AvGas, fuel oils clear & dyed, jet fuel, and LPG
UP UP User   LPG User (only) of compressed petroleum fuels in a taxable and non-taxable manner
LP LP Reseller/User  LPG  Reseller/User, importer or exporter of compressed gas
NB NB Reseller  LPG & Fuel Oils  Non-bonded reseller ( sales of less than 12,000 gallons per year of fuel oils or LP. No surety bond or tax reporting is required.

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