(a) The Commissioner of Revenue Services may license the owner or operator of marine fuel docks to purchase dyed diesel fuel, as defined in subsection (d) of section 12-487, that is exempt under subparagraph (O) of subdivision (3) of subsection (a) of section 12-458, from distributors and to sell such nontaxable fuel, provided such owner or operator can properly control such sale, through meters or pumps or other dispensing devices, directly into the fuel tank of any vessel or vessel motor. Such owner or operator shall keep and maintain proper accounting records of all purchases from the distributor and sales invoices to the purchaser, showing the signature of the purchaser and the vessel registration number of the vessel serviced, and the inventory on hand on the first day of each month. Such records shall be preserved for a period of at least three years and shall be audited by the commissioner at regular intervals. Any discrepancies found to exist for which a satisfactory explanation cannot be submitted shall be subject to the tax imposed by section 12-458, against such owner or operator. The license to sell dyed diesel fuel under this section may be revoked if the licensee fails to properly control and safeguard the state from any diversion to uses other than for marine purposes.
(b) Each distributor of dyed diesel fuel shall, on or before the twenty-fifth of each month, render a report to the commissioner. Such report shall state the number of gallons of dyed diesel fuel sold or used by such distributor during the preceding calendar month, on forms to be furnished by the commissioner, and shall contain such additional information as the commissioner prescribes.
(P.A. 18-81, S. 65.)
History: P.A. 18-81 effective July 1, 2018.
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.