S.H.
As for the gas costs: yes they BOTH should fill it up.
To avoid the blaming or fighting about it... have a "kitty." Meaning, a can that they BOTH put in money (for the car & gas etc.), regularly and equally, at regular times (like maybe once a week). BOTH kids have to "contribute" to it. AND, if they run out of money because one of them is not honest about it, then they run out... and then they have to use you/the parent as their transportation. Period.
And you keep a log of it and their monetary contributions to it.
For any in-fighting about the car/usage/costs/maintenance/washing it/etc., make a "schedule" about it. AND if they do NOT respect that, nor their "privilege" for having a car. Then they lose privileges about it, and BOTH cannot use it. BOTH. (no matter who is blaming who or not).
Having the car for them is a privilege. THEY NEED to know that. It is not about feeling a sense of entitlement about it, from them.
They have to SHOW responsibility for it. ALL around.
I shared a car with my sister. No matter who was older or younger... we BOTH had EQUAL expectations about it, from our parents. If one picked on the other or manipulated more use of the car... then BOTH were grounded. AND then we had to rely on our parents for transportation. My parents made it CLEAR... that they did not "have to" get us a car nor let us use it...even if it meant that the car just sat in the garage un-used... so be it. EVEN with peer pressure or us wanting to be like the other kids who did have cars. So what. A car is a "privilege."
All the best,
Susan