The taxes imposed by this chapter are in addition to any other taxes imposed on motor carriers by any other provision of law. Moneys collected under the provisions of this chapter shall be paid promptly to the State Treasurer in accordance with section 13b-61.
(1961, P.A. 575, S. 13; June, 1971, P.A. 8, S. 35; P.A. 73-2, S. 4, 11; 73-675, S. 7, 44; P.A. 74-342, S. 14, 43.)
History: 1971 act added exception crediting tax receipts from increase to general fund; P.A. 73-2 changed exception so that tax receipts in excess of $0.08 per gallon credited to general fund; P.A. 73-675 substituted transportation fund for highway fund; P.A. 74-342 required that moneys be paid to state treasurer rather than credited to transportation fund or general fund.
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.