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Conn. Gen. Stat. ch. 221 – Motor Vehicle Fuels Tax | Midpage
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Connecticut General Statutes
Title 12
Chapter 221
Conn. Gen. Stat. ch. 221
Motor Vehicle Fuels Tax
12-455a
Definitions.
12-456
Distributor's license. Surety bond. Service of process on nonresident distributor.
12-457
Records to be kept by distributor. Statement to purchaser.
12-458
Returns. Rate and payment of tax. Exemptions. Penalties.
12-458a
Purchase of fuel for export by distributor licensed in another state.
12-458b
Payment of tax by persons other than distributors.
12-458d
Imposition of fuel excise tax.
12-458e
Liability for wilful nonpayment of taxes collected.
12-458f
Alternative fuels not subject to tax.
12-458g
Diesel inventory tax as of July 1, 2002.
12-458h
Calculation of rate of tax to be imposed on the sale or use of diesel fuel.
12-458i
Computation of tax on motor vehicle fuels in a gaseous form.
12-459
Refunds of tax related to certain uses of fuel.
12-461
Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.
12-461a
Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.
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.
12-461c
Fuel and property subject to seizure. Procedure for sale thereof.
12-462
Exempt aviation fuel.
12-462a
Exempt dyed diesel fuel.
12-463
Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.
12-464
Penalties for wilful violations or fraudulent intent.
12-475
Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.
12-475a
Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.
12-476
Payment of receipts to Treasurer.
12-476a
Fuel transporters to report to commissioner. Penalty for violations.
12-476b
Identification of vehicles transporting fuel. Penalty for failure to comply.
12-476c
Duties of master of barge or tanker. Invoice or bill of sale.