Fuel tax.

HB 14 increases Wyoming's gasoline and diesel fuel taxes incrementally, from $0.24 to $0.39 per gallon for gasoline and $0.24 to $0.39 per gallon for diesel (effective July 2022-2024). It redirects specific portions of fuel tax revenue to fund recreational infrastructure: snowmobile trails ($28.75-$47.50 per registered snowmobile), motorboat facilities ($28.75-$47.50 per registered boat), and off-road vehicle trails ($18.40-$30.40 per registered vehicle). The remaining tax revenue after these allocations must be used exclusively for highway construction, repair, or maintenance - not administrative costs - and deposited into the state highway fund. This bill directly affects all fuel consumers in Wyoming while targeting funds to specific recreational trail and facility improvements.