[thackney]

The federal tax is collected at the refinery.

I thought that was done at the point of retail sale to the end users. We still import some gasoline and gasoline blending products that would not enter a refinery.

[hlmencken3]

Gas taxes usually collected at point of bulk distribution, such as when loaded from storage tank/pipeline onto a truck for delivery to retailer.

[gunsequalfreedom]

We still import some gasoline and gasoline blending products that would not enter a refinery.

At the wholesale distribution point then, let's not split hairs. On state and local sales tax, they are collected at the pump but not the fed tax.