Connecticut General Statutes|Chapter 221 - Motor Vehicle Fuels Tax

Sec. 12-455. Definitions.

Sec. 12-455a. Definitions.

Sec. 12-456. Distributor's license. Surety bond. Service of process on nonresident distributor.

Sec. 12-457. Records to be kept by distributor. Statement to purchaser.

Sec. 12-458. Returns. Rate and payment of tax. Exemptions. Penalties.

Sec. 12-458a. Purchase of fuel for export by distributor licensed in another state.

Sec. 12-458b. Payment of tax by persons other than distributors.

Sec. 12-458c. Imposition of tax not applicable to sales of fuel for certain uses.

Sec. 12-458d. Imposition of fuel excise tax.

Sec. 12-458e. Liability for wilful nonpayment of taxes collected.

Sec. 12-458f. Alternative fuels not subject to tax.

Sec. 12-458g. Diesel inventory tax as of July 1, 2002.

Sec. 12-458h. Calculation of rate of tax to be imposed on the sale or use of diesel fuel.

Sec. 12-458i. Computation of tax on motor vehicle fuels in a gaseous form.

Sec. 12-459. Refunds of tax related to certain uses of fuel.

Secs. 12-459a and 12-460. Definition. Refunds for fuel used by certain municipal and other vehicles.

Sec. 12-460a. Deposit of certain tax revenues into the Conservation Fund.

Sec. 12-461. Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.

Sec. 12-461a. Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.

Sec. 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.

Sec. 12-461c. Fuel and property subject to seizure. Procedure for sale thereof.

Sec. 12-462. Exempt aviation fuel.

Sec. 12-462a. Exempt dyed diesel fuel.

Sec. 12-463. Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.

Sec. 12-464. Penalties for wilful violations or fraudulent intent.

Secs. 12-465 to 12-474. Special fuels tax.

Sec. 12-475. Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.

Sec. 12-475a. Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.

Sec. 12-476. Payment of receipts to Treasurer.

Sec. 12-476a. Fuel transporters to report to commissioner. Penalty for violations.

Sec. 12-476b. Identification of vehicles transporting fuel. Penalty for failure to comply.

Sec. 12-476c. Duties of master of barge or tanker. Invoice or bill of sale.

Secs. 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 and municipalities. Tax on fuel in inventory as of May 31, 1976.

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