In Massachusetts it is called a "Special Fuels License" I have not read of any Federal issues as the Vegetable oil is a waste product.
https://wfb.dor.state.ma.us/dorcommon/SpecialFuels/fuels.aspx
Yes I have that, and report. I would not want to deny Deval his due. As with any Mass laws they are vague and convoluted against regular people. Shoot most NH people do not know that they are required to pay tax on their fuel if they come into Mass!
Technically by the letter of the law, New Hampshire folks and people out of state need to send in their money as well for fuel tax.
Taxation of Fuel and Special Fuels Acquired Outside and Used Within the Commonwealth
Section 3. Any person who, having acquired fuel or special fuels outside the commonwealth, shall use the same for the propulsion of motor vehicles upon or over the highways of the commonwealth, or who has in his possession fuel or special fuels so acquired for such use, including persons who although not residents of the commonwealth shall regularly or habitually use and operate motor vehicles over the highways of the commonwealth, shall be subject to an excise for the privilege of using said highways at the tax per gallon determined by the commissioner under chapter sixty-four A. Any turnpike constructed by the Massachusetts Turnpike Authority in accordance with chapter three hundred and fifty-four of the acts of nineteen hundred and fifty-two, as amended, shall not be considered a highway for the purposes of this chapter until such turnpike shall have become a part of the state highway system as provided in section seventeen of said chapter three hundred and fifty-four. Toll receipts given to users of said turnpike or invoices rendered to such users by the said Authority shall be accepted by the commissioner as evidence of the use on said turnpike of fuel or special fuels in the proportion of one gallon for each fifteen miles of indicated travel by passenger cars, ambulances, hearses, motorcycles and light trucks, and in the proportion of one gallon for each five miles of indicated travel by all other trucks and buses.
The provisions of this chapter shall not apply to persons who, as transients operate motor carriers into or through this commonwealth, using therein fuel or special fuels acquired outside the commonwealth, provided that such fuel or special fuels are wholly contained within the supply tanks of such vehicle, nor shall it apply to persons who, having acquired fuel or special fuels outside the commonwealth, shall transport the same into this commonwealth in the tank or tanks of a motor vehicle; provided, however, such vehicle is designed and used primarily for the non-commercial transportation of passengers.