According to the American Petroleum Institute as of October 2009: Alaska, New Jersey and Wyoming have the lowest gas tax of any state. These three states all have gasoline tax under 33 cents per gallon. The national average is around 47.3 cents per gallon. Federal gasoline tax is steady at 18.4 cents per gallon. California and New York have the highest gasoline tax at 65.8 and 62.3 cents per gallon respectively.
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