Every motor carrier shall pay a road tax equivalent to the rate per gallon of the tax in effect under chapter 221 calculated on the amount of motor fuel used in its operations within this state.
(1961, P.A. 575, S. 2.)
Structure Connecticut General Statutes
Chapter 222 - Motor Carrier Road Tax
Section 12-478. - Definitions.
Section 12-479a. - Tax rate increase.
Section 12-480. - Credit on tax. Refund. Challenging legality of registration fee.
Section 12-481. - Bond for payment of tax.
Section 12-482. - Penalties for wilful violations of requirements of this chapter.
Section 12-483. - Payment of tax.
Section 12-484. - Reports by motor carriers. Regulations.
Section 12-484a. - Charter or special operations omitted from quarterly reports.
Section 12-485. - Joint reports.
Section 12-486a. - Deficiency assessments by commissioner.
Section 12-490. - Tax in addition to other taxes; payment to State Treasurer.
Section 12-491. - Use of services of other departments. Investigation or hearing procedures.
Section 12-492. - Fine payable for violation of requirements in section 12-487.
Section 12-493. - Government vehicles and school buses excepted.