Connecticut General Statutes
Chapter 221 - Motor Vehicle Fuels Tax
Section 12-458f. - Alternative fuels not subject to tax.

On and after July 1, 1994, and until July 1, 2008, compressed natural gas, liquefied petroleum gas and liquefied natural gas shall not be subject to the tax imposed under section 12-458.

(P.A. 94-170, S. 3, 5; P.A. 96-183, S. 2, 4; 96-222, S. 35, 41; P.A. 99-173, S. 30, 65; May 9 Sp. Sess. P.A. 02-4, S. 12; P.A. 04-231, S. 6.)
History: P.A. 94-170 effective July 1, 1994; P.A. 96-183 deleted requirement that fuel be sold to a covered fleet as defined in the federal Clean Air Act, effective May 31, 1996, and applicable to calendar quarters commencing on or after July 1, 1996; P.A. 96-222 substituted July 1, 2001, for July 1, 1999, and deleted same proviso as P.A. 96-183, effective June 4, 1996, and applicable to calendar quarters commencing on or after July 1, 1996; P.A. 99-173 extended sunset from July 1, 2001, to July 1, 2002, effective June 23, 1999; May 9 Sp. Sess. P.A. 02-4 extended the sunset for the exemption from July 1, 2002, to July 1, 2004, effective July 1, 2002, and applicable to sales or use occurring on or after July 1, 2002; P.A. 04-231 extended the sunset for the exemption from July 1, 2004, to July 1, 2008, effective July 1, 2004.

Structure Connecticut General Statutes

Connecticut General Statutes

Title 12 - Taxation

Chapter 221 - Motor Vehicle Fuels Tax

Section 12-455. - Definitions.

Section 12-455a. - Definitions.

Section 12-456. - Distributor's license. Surety bond. Service of process on nonresident distributor.

Section 12-457. - Records to be kept by distributor. Statement to purchaser.

Section 12-458. - Returns. Rate and payment of tax. Exemptions. Penalties.

Section 12-458a. - Purchase of fuel for export by distributor licensed in another state.

Section 12-458b. - Payment of tax by persons other than distributors.

Section 12-458c. - Imposition of tax not applicable to sales of fuel for certain uses.

Section 12-458d. - Imposition of fuel excise tax.

Section 12-458e. - Liability for wilful nonpayment of taxes collected.

Section 12-458f. - Alternative fuels not subject to tax.

Section 12-458g. - Diesel inventory tax as of July 1, 2002.

Section 12-458h. - Calculation of rate of tax to be imposed on the sale or use of diesel fuel.

Section 12-458i. - Computation of tax on motor vehicle fuels in a gaseous form.

Section 12-459. - Refunds of tax related to certain uses of fuel.

Section 12-459a and 12-460. - Definition. Refunds for fuel used by certain municipal and other vehicles.

Section 12-460a. - Deposit of certain tax revenues into the Conservation Fund.

Section 12-461. - Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.

Section 12-461a. - Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.

Section 12-461b. - Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure.

Section 12-461c. - Fuel and property subject to seizure. Procedure for sale thereof.

Section 12-462. - Exempt aviation fuel.

Section 12-462a. - Exempt dyed diesel fuel.

Section 12-463. - Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.

Section 12-464. - Penalties for wilful violations or fraudulent intent.

Section 12-465 to 12-474. - Special fuels tax.

Section 12-475. - Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.

Section 12-475a. - Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.

Section 12-476. - Payment of receipts to Treasurer.

Section 12-476a. - Fuel transporters to report to commissioner. Penalty for violations.

Section 12-476b. - Identification of vehicles transporting fuel. Penalty for failure to comply.

Section 12-476c. - Duties of master of barge or tanker. Invoice or bill of sale.

Section 12-476d to 12-477b. - Imposition of excise tax on fuel; rate; penalty for failure to file report or pay tax. Tax Commissioner to succeed to powers and duties of Motor Vehicle Commissioner. Distribution of certain revenue to transit districts...