United States energy law is a function of the federal government, states, and local governments. At the federal level, it is regulated extensively through the United States Department of Energy.Every state, the federal government, and the District of Columbia collect some motor vehicle excise taxes. Specifically, these are excise taxes on gasoline, diesel fuel, and gasohol. While many western states rely a great deal on severance taxes on oil, gas, and mineral production for revenue, most states get a relatively small amount of their revenue from such sources.