Connecticut General Statutes
Chapter 221 - Motor Vehicle Fuels Tax
Section 12-476b. - Identification of vehicles transporting fuel. Penalty for failure to comply.

All vehicles used in transporting fuel shall be identified by having the name or trade name of the true owner or the lessee thereof printed in plain view on both sides of the vehicle in prominent and legible letters not less than one and one-half inches in height. Any person who violates any provision of this section shall be fined five hundred dollars for each offense.

(1967, P.A. 625, S. 7; 1969, P.A. 387, S. 1; P.A. 73-216; P.A. 82-25, S. 4, 10; P.A. 83-295, S. 1; P.A. 88-314, S. 36, 54.)
History: 1969 act specified that names be printed “in plain view” and included lessees under provisions of section; P.A. 73-216 made provisions applicable to “all vehicles” rather than to “tank wagon trucks” only, allowed printing of trade name, required printing to be on both sides of vehicle and reduced required height of letters from four inches to one and one-half inches; P.A. 82-25 changed reference to “petroleum products” to “fuel”, effective July 1, 1982, and applicable to fuel sales by distributors on or after that date; P.A. 83-295 provided that violation of any provision of the section is an infraction; P.A. 88-314 added the fine at the end of the section applicable to the owner of any vehicle used in transporting fuel in the state which is not identified as required in this section, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date.

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...