Several changes in fuel tax rates took effect Jan. 1.

According to Bob Pitcher's State Laws Newsletter, in Indiana, the base rate on gasoline will rise from 16 to 18 cents, making the total rate for the fuel, with the 11-cent surtax, 29 cents per gallon. The total rate for diesel, including surtax, will remain at 27 cents.

In Nebraska, the tax rate, which depends on the price of fuel purchased by the state and can be changed quarterly, will rise from 24.5 to 24.6 cents a gallon for both diesel and gasoline.

In New Brunswick, the gas tax will increase from 13 to 14.5 cents a liter, and the diesel tax from 15.4 to 16.9 cents a liter.

In New York, where the rate may also change quarterly, the price to be charged under the International Fuel Tax Agreement for the first quarter will be 31.4 cents a gallon for gasoline and, for diesel, 30.05 cents.

Finally, in North Carolina, the rate for both fuels will increase from 22.1 to 23.4 cents per gallon.