Connecticut General Statutes
Title 12 - Taxation
Chapter 227 - Sale of Petroleum Products Gross Earnings Tax

Section 12-587. - Definitions. Imposition of tax. Rate. Returns and filing; due date. - (a)(1) As used in this chapter: (A) “Company” includes a...

Section 12-587a. - Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products. - (a)(1) Any company, as such term is used in section...

Section 12-588. - Conduct of business subject to tax by fiduciary. - Any fiduciary who conducts or is liquidating the business or...

Section 12-589. - Refunds of overpayment of tax. Interest. - (a)(1) Any company believing that it has overpaid any taxes...

Section 12-590. - Penalty for failure to pay tax when due. Waiver of penalty. - (a) If any company fails to pay the tax reported...

Section 12-591. - Penalties for wilful violations of requirements in this chapter. - (a) Any person required under this chapter to pay any...

Section 12-592. - Inquiries, investigations or hearings related to the tax. - The Commissioner of Revenue Services or any agent of said...

Section 12-593. - Deficiency assessments and related penalties. Extension of time for assessment. - The commissioner shall, within three years after the due date...

Section 12-594. - Interest added to deficiency assessments. Tax due as a lien on property of the company. - (a) To any taxes which are assessed under section 12-593,...

Section 12-595. - Application for hearing by taxpayer. Hearings ordered by commissioner. - Any taxpayer aggrieved by the action of the Commissioner of...

Section 12-596. - Abatement of uncollectible tax. - Section 12-596 is repealed. (P.A. 80-71, S. 10, 30; P.A....

Section 12-597. - Appeals by taxpayer. - Any taxpayer aggrieved because of any order, decision, determination or...

Section 12-598. - Tax on gross earnings in a fiscal year received after the end of such year. - Section 12-598 is repealed, effective June 4, 1996. (P.A. 80-71,...

Section 12-599. - Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*. - (a) It is not the intention of the General Assembly...

Section 12-600. - Taxes to be paid before instituting action on tax in court. - Any taxes, penalties or interest due from any company under...

Section 12-601. - Severability. - If any section, part, clause or phrase in sections 12-587...

Section 12-602. - Regulations. - The Commissioner of Revenue Services shall adopt regulations in accordance...