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Connecticut General Statutes
Title 12
Chapter 221
Conn. Gen. Stat. ch. 221
Motor Vehicle Fuels Tax
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12-455
Definitions.
Repealed
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.
12-458c
Imposition of tax not applicable to sales of fuel for certain uses.
Repealed
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.
12-459a and 12-460
Definition. Refunds for fuel used by certain municipal and other vehicles.
Repealed
12-460a
Deposit of certain tax revenues into the Conservation Fund.
Repealed
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.
12-465 to 12-474
Special fuels tax.
Repealed
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.
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.
Repealed