Fuel excise tax compliance used to be a predictable job: apply the posted rate, file the return on schedule and move to the next period. Gas tax holidays: the reality behind the headlineGas tax holidays create a gap between what the public expects and what actually happens on the ground. CPI-linked rates add another layerA small number of states, roughly five to six, tie their motor fuel tax rate directly to the Consumer Price Index or average wholesale price. The safer way to handle this is to add a new rate record with its own effective start and end dates, rather than overriding the base rate directly. From compliance to strategic advisoryFuel tax compliance has quietly become a strategic risk rather than a back-office task.