(a) The Commissioner of Revenue Services, in consultation with the Commissioner of Energy and Environmental Protection, shall, on or before June 15, 2014, and on or before each June fifteenth thereafter, issue information concerning the computation of tax on motor vehicle fuels occurring in gaseous form. Such information shall include the conversion factor to be used to determine the liquid gallon equivalent of motor vehicle fuels in a gaseous form. Such conversion factor shall be consistent with the applicable federal standard, and shall be applicable for the twelve-month period beginning on the succeeding July first.
(b) The provisions of this section shall apply to propane only if such propane is used exclusively in motor vehicles owned by the purchaser of such propane and provided such propane is stored in a cylinder or tank owned by the purchaser. For purposes of this section, “propane” means a gaseous paraffin hydrocarbon that becomes liquid under pressure or reduced temperatures.
(P.A. 14-155, S. 2.)
History: P.A. 14-155 effective June 11, 2014.
Structure Connecticut General Statutes
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 12-460a. - Deposit of certain tax revenues into the Conservation Fund.
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 12-464. - Penalties for wilful violations or fraudulent intent.
Section 12-465 to 12-474. - Special fuels tax.
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.