Section 12-598 is repealed, effective June 4, 1996.
(P.A. 80-71, S. 12, 30; P.A. 96-221, S. 24, 25.)
Structure Connecticut General Statutes
Chapter 227 - Sale of Petroleum Products Gross Earnings Tax
Section 12-587. - Definitions. Imposition of tax. Rate. Returns and filing; due date.
Section 12-588. - Conduct of business subject to tax by fiduciary.
Section 12-589. - Refunds of overpayment of tax. Interest.
Section 12-590. - Penalty for failure to pay tax when due. Waiver of penalty.
Section 12-591. - Penalties for wilful violations of requirements in this chapter.
Section 12-592. - Inquiries, investigations or hearings related to the tax.
Section 12-593. - Deficiency assessments and related penalties. Extension of time for assessment.
Section 12-595. - Application for hearing by taxpayer. Hearings ordered by commissioner.
Section 12-596. - Abatement of uncollectible tax.
Section 12-597. - Appeals by taxpayer.
Section 12-598. - Tax on gross earnings in a fiscal year received after the end of such year.
Section 12-600. - Taxes to be paid before instituting action on tax in court.