Connecticut General Statutes
Chapter 221 - Motor Vehicle Fuels Tax
Section 12-461. - Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.

Any distributor aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter may apply to the commissioner, in writing, within sixty days after the notice of such action is delivered or mailed to it, for a hearing and a correction of the amount of such tax, penalty or interest so fixed, setting forth the reasons why such hearing should be granted and the amount in which such tax, penalty or interest should be reduced. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified forthwith. If it is granted, the commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing the commissioner may make such order in the premises as appears to him just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time within three years after the date when any return of any distributor has been due, order a hearing on his own initiative and require the distributor or any other individual whom he believes to be in possession of relevant information concerning the distributor to appear before him or his authorized agent with any specified books of account, papers or other documents, for examination under oath. The commissioner, after a hearing, may suspend or revoke the distributor's license of any distributor violating any provision of this chapter.

(1949 Rev., S. 2557; 1958 Rev., S. 14-339; 1959, P.A. 579, S. 7; 1971, P.A. 870, S. 99; P.A. 76-436, S. 320, 681; P.A. 77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 82-259, S. 4, 7; P.A. 91-236, S. 10, 25.)
History: 1959 act replaced previous provisions; 1971 act substituted court of common pleas for superior court, effective September 1, 1971, except that courts with cases pending retain jurisdiction unless pending matters deemed transferable; P.A. 76-436 substituted superior court for court of common pleas and “Hartford county” for “county of Hartford”, effective July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 78-280 substituted judicial district of Hartford-New Britain for Hartford county; P.A. 82-259 substituted, in lieu of the appeal procedure to the superior court previously provided for in this section, provisions concerning administrative hearings before the commissioner related to any tax, penalty or interest under this chapter; P.A. 91-236 provided for 60, rather than 30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 31 CS 134.

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...