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Section 12-455. - Definitions. - Section 12-455 is repealed. (1959, P.A. 579, S. 1; 1971,...
Section 12-455a. - Definitions. - Whenever used in this chapter unless the context otherwise requires,...
Section 12-456. - Distributor's license. Surety bond. Service of process on nonresident distributor. - (a)(1) Each distributor shall, before transacting the business of a...
Section 12-457. - Records to be kept by distributor. Statement to purchaser. - Each distributor shall keep an accurate record of the number...
Section 12-458. - Returns. Rate and payment of tax. Exemptions. Penalties. - (a)(1) Each distributor shall, on or before the twenty-fifth day...
Section 12-458a. - Purchase of fuel for export by distributor licensed in another state. - Any person, not licensed as a distributor in Connecticut under...
Section 12-458b. - Payment of tax by persons other than distributors. - Any person who receives fuels from an unlicensed distributor or...
Section 12-458c. - Imposition of tax not applicable to sales of fuel for certain uses. - Section 12-458c is repealed. (P.A. 82-25, S. 6, 10; P.A....
Section 12-458d. - Imposition of fuel excise tax. - (a) An excise tax per gallon of fuel, as defined...
Section 12-458e. - Liability for wilful nonpayment of taxes collected. - Each person, other than a distributor, who is required, on...
Section 12-458f. - Alternative fuels not subject to tax. - On and after July 1, 1994, and until July 1,...
Section 12-458g. - Diesel inventory tax as of July 1, 2002. - (a) An excise tax is hereby imposed upon each person...
Section 12-458h. - Calculation of rate of tax to be imposed on the sale or use of diesel fuel. - (a)(1) The Commissioner of Revenue Services shall, on or before...
Section 12-458i. - Computation of tax on motor vehicle fuels in a gaseous form. - (a) The Commissioner of Revenue Services, in consultation with the...
Section 12-459. - Refunds of tax related to certain uses of fuel. - (a) The payment of the tax provided for by section...
Section 12-459a and 12-460. - Definition. Refunds for fuel used by certain municipal and other vehicles. - Sections 12-459a and 12-460 are repealed. (1949, Rev., S. 2553;...
Section 12-460a. - Deposit of certain tax revenues into the Conservation Fund. - Section 12-460a is repealed, effective October 1, 2009. (P.A. 95-160,...
Section 12-461. - Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures. - Any distributor aggrieved by the action of the commissioner or...
Section 12-461a. - Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof. - Any fuel subject to tax imposed under this chapter, which...
Section 12-461b. - Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure. - Every person who transports fuels upon the public highways, roads,...
Section 12-461c. - Fuel and property subject to seizure. Procedure for sale thereof. - When any property has been seized under the provisions of...
Section 12-462. - Exempt aviation fuel. - (a) The commissioner may license dealers to purchase fuel that...
Section 12-462a. - Exempt dyed diesel fuel. - (a) The Commissioner of Revenue Services may license the owner...
Section 12-463. - Appeal to Superior Court by distributor concerning determination by commissioner under this chapter. - Any distributor aggrieved because of any order, decision, determination or...
Section 12-464. - Penalties for wilful violations or fraudulent intent. - (a) Any person required under this chapter to pay any...
Section 12-465 to 12-474. - Special fuels tax. - Sections 12-465 to 12-474, inclusive, are repealed. (1959, P.A. 579,...
Section 12-475. - Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure. - (a) The Commissioner of Revenue Services shall prescribe regulations for...
Section 12-475a. - Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits. - The Commissioner of Revenue Services may, for purposes of cooperative...
Section 12-476. - Payment of receipts to Treasurer. - Moneys collected under the provisions of this chapter shall be...
Section 12-476a. - Fuel transporters to report to commissioner. Penalty for violations. - Every railroad company, every street, suburban or interurban railroad company,...
Section 12-476b. - Identification of vehicles transporting fuel. Penalty for failure to comply. - All vehicles used in transporting fuel shall be identified by...
Section 12-476c. - Duties of master of barge or tanker. Invoice or bill of sale. - The commissioner or his authorized agent may at any time...
Section 12-476d to 12-477b. - Imposition of excise tax on fuel; rate; penalty for failure to file report or pay tax. Tax Commissioner to succeed to powers and duties of Motor Vehicle Commissioner. Distribution of certain revenue to transit districts... - Sections 12-476d to 12-477b, inclusive, are repealed. (1959, P.A. 579,...