Connecticut General Statutes
Title 12 - Taxation
Chapter 222 - Motor Carrier Road Tax

Section 12-478. - Definitions. - Whenever used in this chapter: (1) “Motor carrier” means every...

Section 12-479. - Tax rate. - Every motor carrier shall pay a road tax equivalent to...

Section 12-479a. - Tax rate increase. - Section 12-479a is repealed. (1969, P.A. 612, S. 4; P.A....

Section 12-480. - Credit on tax. Refund. Challenging legality of registration fee. - (a) Every such motor carrier shall be entitled to a...

Section 12-480a. - Certain motor fuel dealers permitted to purchase diesel fuel without payment of tax when purchased for sale to motor carriers who pay the tax as provided in this chapter. - Section 12-480a is repealed. (P.A. 86-352, S. 1, 5; P.A....

Section 12-481. - Bond for payment of tax. - A motor carrier may give a bond, issued by a...

Section 12-482. - Penalties for wilful violations of requirements of this chapter. - (a) Any person required under this chapter to pay any...

Section 12-483. - Payment of tax. - The tax hereby imposed shall be paid by each motor...

Section 12-484. - Reports by motor carriers. Regulations. - (a) Except as otherwise provided in this section, every motor...

Section 12-484a. - Charter or special operations omitted from quarterly reports. - Section 12-484a is repealed, effective June 18, 2003. (P.A. 85-449,...

Section 12-485. - Joint reports. - (a) Two or more motor carriers regularly engaged in the...

Section 12-486. - Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement. - (a) The Commissioner of Revenue Services and his authorized agents...

Section 12-486a. - Deficiency assessments by commissioner. - (a) If the Commissioner of Revenue Services is not satisfied...

Section 12-487. - Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel. - (a) Each motor carrier operating or causing to be operated...

Section 12-488. - Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax. - (a) If any motor carrier fails to pay tax reported...

Section 12-489. - Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner. - (a) Any motor carrier aggrieved by any act of the...

Section 12-490. - Tax in addition to other taxes; payment to State Treasurer. - The taxes imposed by this chapter are in addition to...

Section 12-491. - Use of services of other departments. Investigation or hearing procedures. - (a) The Commissioner of Revenue Services is authorized to avail...

Section 12-492. - Fine payable for violation of requirements in section 12-487. - Section 12-492 is repealed, effective June 24, 1997. (1961, P.A....

Section 12-493. - Government vehicles and school buses excepted. - The provisions of this chapter shall not apply to any...