Since the OPEC oil embargo of 1973 there has been a continuing controversy in the U.S. about national and state tax policy for gasoline and other petroleum distillates. Other major disruptions in the produc- tion and/or distribution of petroleum distillates include, but are not limited to, the Iranian revolution and Iran-Iraq war in the late 1970s and early 1980s, and Persian Gulf War in 1990, the commencement of the Iraqi War in 2003, the Arab Spring of 2011, and Russia's war with Ukraine starting in 2022. A crucial component of any such debate is a reliable model for demand, which by its very nature has a long, and what some may call dubious, history (Sims (1980), Malinvaud (1981), and Freedman et al. (1983)). As you may expect energy demand modeling is still an active field. Verwiebe et al. (2021) is a systematic literature review of 419 recent articles on modeling the demand for energy. For this project we will be using econometric methods to analyze the U.S. demand for gasoline and some implications for tax policy, where changes in tax policy affect domestic oil producing companies such as ExxonMobil and Chevron, foreign oil producing companies such as Shell and BP