Connecticut General Statutes
Chapter 743b - New Automobile Warranties
Section 42-190. - New automobile warranties account surcharge. Account.

(a) A new automobile warranties account surcharge is hereby imposed on the sale or lease of each new motor vehicle, as defined in section 42-179, sold or leased in this state by any person licensed to offer such vehicles for sale under section 14-52. Such surcharge shall be in addition to any tax otherwise applicable to any such sales transaction.

(b) The surcharge assessed pursuant to this section shall be at a rate of three dollars per motor vehicle, as defined in section 42-179. Such surcharge shall be collected by each licensee under section 14-52 engaged in the sale or lease of motor vehicles, as defined in section 42-179, in this state. Such licensee shall pay the surcharges assessed during the prior calendar year to the Department of Consumer Protection in an annual lump sum payment on or before March thirty-first of each year. Said department may assess a late fee of two dollars per vehicle.
(c) Proceeds collected by the department from surcharges assessed under this section shall be deposited in the new automobile warranties account established pursuant to subsection (d) of this section.
(d) There is established a separate, nonlapsing account, within the General Fund, to be known as the “new automobile warranties account”. The account may contain any moneys required by law to be deposited in the account. The moneys in said account shall be allocated to the Department of Consumer Protection to carry out the purposes of this chapter.
(June Sp. Sess. P.A. 01-9, S. 23, 24, 131; P.A. 02-82, S. 8; June 30 Sp. Sess. P.A. 03-6, S. 146(d); P.A. 04-169, S. 17; 04-189, S. 1; P.A. 21-37, S. 43.)
History: June Sp. Sess. P.A. 01-9 effective July 1, 2001; P.A. 02-82 amended Subsecs. (a) and (b) by imposing surcharge on sale or lease of each new motor vehicle, as defined in Sec. 42-179, deleting references to “passenger vehicle or motorcycle”, and requiring surcharge to be collected by each licensee engaged in sale or lease of motor vehicles; June 30 Sp. Sess. P.A. 03-6 and P.A. 04-169 replaced Department of Consumer Protection with Department of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004; P.A. 21-37 amended Subsec. (b) by adding provision re annual lump sum payment of surcharges and authorizing late fee and amended Subsec. (c) by adding “by the department”.

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