If any section, part, clause or phrase in sections 12-587 to 12-602, inclusive, is for any reason held to be invalid or unconstitutional, sections, parts, clauses and phrases in said sections not held to be invalid or unconstitutional shall not be affected and shall remain in full force and effect.
(P.A. 80-71, S. 15, 30.)
History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.
Cited. 202 C. 583.
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.