Connecticut General Statutes
Chapter 221 - Motor Vehicle Fuels Tax
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...

Sections 12-476d to 12-477b, inclusive, are repealed.

(1959, P.A. 579, S. 23; 1969, P.A. 612, S. 3; P.A. 73-2, S. 5, 11; P.A. 76-322, S. 26, 27; 76-391, S. 1, 2; P.A. 82-25, S. 9, 10; P.A. 82-472, S. 182, 183.)

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...