Conn. Gen. Stat. § 12-455
Definitions
Section 12-455 is repealed.
General Statutes of Connecticut Chapter 221 — Motor Vehicle Fuels Tax
Connecticut · statute · Conn. Gen. Stat. ch. 221 · 30 active provisions
Provisions
Conn. Gen. Stat. § 12-455a
Definitions
Whenever used in this chapter unless the context otherwise requires, the following terms shall be construed as follows: (a) “Distributor” means (1) any person, wherever resident or located, who or which imports fuels or causes fuels to be imported into this state, for sale or use, (2) any person who or which produces,…
Conn. Gen. Stat. § 12-456
Distributor's license. Surety bond. Service of process on nonresident distributor
(a)(1) Each distributor shall, before transacting the business of a distributor, apply for a license issued by the Commissioner of Revenue Services to engage in said business within this state, which license shall remain in full force and effect until cancelled, suspended or revoked. (2) The commissioner may, in the co…
Conn. Gen. Stat. § 12-457
Records to be kept by distributor. Statement to purchaser
Each distributor shall keep an accurate record of the number of gallons of such fuels purchased, manufactured, compounded or received by him, the date of any such purchase and the number of gallons sold or used by him. He shall deliver, with each consignment or delivery of such fuels to any purchaser within this state,…
Conn. Gen. Stat. § 12-458
Returns. Rate and payment of tax. Exemptions. Penalties
(a)(1) Each distributor shall, on or before the twenty-fifth day of each month, render a return to the commissioner. Each return shall be signed by the person required to file the return or by his authorized agent but need not be verified by oath. Any return required to be filed by a corporation shall be signed by an o…
Conn. Gen. Stat. § 12-458a
Purchase of fuel for export by distributor licensed in another state
Any person, not licensed as a distributor in Connecticut under section 12-456, after having obtained a permit from the Commissioner of Revenue Services, may purchase fuel as defined in section 14-1, for export tax-free; provided such person shall hold a valid distributor's license issued by the state into which the fue…
Conn. Gen. Stat. § 12-458b
Payment of tax by persons other than distributors
Any person who receives fuels from an unlicensed distributor or in such form and under such circumstances as to preclude collection from a distributor of the tax imposed in section 12-458 and who thereafter sells or uses any such fuels in such manner or under such circumstances as to render such sale or use subject to…
Conn. Gen. Stat. § 12-458c
Imposition of tax not applicable to sales of fuel for certain uses
Section 12-458c is repealed.
Conn. Gen. Stat. § 12-458d
Imposition of fuel excise tax
(a) An excise tax per gallon of fuel, as defined in subsection (b) of section 12-455a, is hereby imposed in the following amounts on the following dates, upon all persons licensed to sell fuel under the provisions of section 14-319: Two cents per gallon on December 31, 1992, one cent per gallon on June 30, 1993, one ce…
Conn. Gen. Stat. § 12-458e
Liability for wilful nonpayment of taxes collected
Each person, other than a distributor, who is required, on behalf of a distributor, to collect, truthfully account for and pay over the tax imposed on such distributor under this chapter and who wilfully fails to collect such tax or truthfully account for and pay over such tax or who wilfully attempts in any manner to…
Conn. Gen. Stat. § 12-458f
Alternative fuels not subject to tax
On and after July 1, 1994, and until July 1, 2008, compressed natural gas, liquefied petroleum gas and liquefied natural gas shall not be subject to the tax imposed under section 12-458.
Conn. Gen. Stat. § 12-458g
Diesel inventory tax as of July 1, 2002
(a) An excise tax is hereby imposed upon each person licensed to sell fuel under the provisions of section 14-319 in the amount of eight cents per gallon of diesel fuel in such licensee's inventory on July 31, 2002. (b) Each such licensee shall, not later than September 1, 2002, file with the Commissioner of Revenue Se…
Conn. Gen. Stat. § 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 June 15, 2008, and on or before the fifteenth day of June thereafter, calculate, in accordance with subsection (b) of this section, the applicable tax rate per gallon of diesel fuel on the sale or use of such fuel during the twelve-month period beginning o…
Conn. Gen. Stat. § 12-458i
Computation of tax on motor vehicle fuels in a gaseous form
(a) The Commissioner of Revenue Services, in consultation with the Commissioner of Energy and Environmental Protection, shall, on or before June 15, 2014, and on or before each June fifteenth thereafter, issue information concerning the computation of tax on motor vehicle fuels occurring in gaseous form. Such informati…
Conn. Gen. Stat. § 12-459
Refunds of tax related to certain uses of fuel
(a) The payment of the tax provided for by section 12-458 shall be subject to refund as provided herein when such fuel has been sold for use of any of the following: (1) Any person, other than one engaged in the business of farming, when such fuel is used other than in motor vehicles licensed or required to be licensed…
Conn. Gen. Stat. § 12-460a
Deposit of certain tax revenues into the Conservation Fund
Section 12-460a is repealed, effective October 1, 2009.
Conn. Gen. Stat. § 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 his authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter may apply to the commissioner, in writing, within sixty days after the notice of such action is delivered or mailed to it, for a hearing and a correction…
Conn. Gen. Stat. § 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 in the course of transport within the state is not properly supported by invoice or delivery tickets as required by section 12-461b and which is in the possession, custody or control of any person for purposes of being consumed, sold or transported in this state…
Conn. Gen. Stat. § 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, streets or waterways of this state shall have in his actual possession invoices or delivery tickets for such fuels, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser and the nu…
Conn. Gen. Stat. § 12-461c
Fuel and property subject to seizure. Procedure for sale thereof
When any property has been seized under the provisions of section 12-461a, the commissioner may, at his discretion, after a hearing as provided in section 12-461, advertise such property for sale in a newspaper published or having a circulation in the town in which the seizure took place, at least five days before the…
Conn. Gen. Stat. § 12-462
Exempt aviation fuel
(a) The commissioner may license dealers to purchase fuel that is exempt under subparagraph (L) of subdivision (3) of subsection (a) of section 12-458 from distributors and to sell such nontaxable fuel, provided they can properly control such sale, through meters or by full tank wagon compartment delivery, directly int…
Conn. Gen. Stat. § 12-462a
Exempt dyed diesel fuel
(a) The Commissioner of Revenue Services may license the owner or operator of marine fuel docks to purchase dyed diesel fuel, as defined in subsection (d) of section 12-487, that is exempt under subparagraph (O) of subdivision (3) of subsection (a) of section 12-458, from distributors and to sell such nontaxable fuel,…
Conn. Gen. Stat. § 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 disallowance of the commissioner made under this chapter may, not later than thirty days after service of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of…
Conn. Gen. Stat. § 12-464
Penalties for wilful violations or fraudulent intent
(a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-475 to make a report, keep any records or supply any information, who wilfully fails to pay such tax, make such report, keep such records, or supply such in…
Conn. Gen. Stat. § 12-475
Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure
(a) The Commissioner of Revenue Services shall prescribe regulations for the enforcement of this chapter. (b) The commissioner is authorized to avail himself or herself of the services of the state police and the Commissioner of Motor Vehicles in enforcing this chapter. (c) The amount of any tax, penalty or interest du…
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