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Connecticut General Statutes
Title 12
Chapter 222
Conn. Gen. Stat. ch. 222
Motor Carrier Road Tax
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12-478
Definitions.
12-479
Tax rate.
12-479a
Tax rate increase.
Repealed
12-480
Credit on tax. Refund. Challenging legality of registration fee.
12-480a
Certain motor fuel dealers permitted to purchase diesel fuel without payment of tax when purchased for sale to motor carriers who pay the tax as provided in this chapter.
Repealed
12-481
Bond for payment of tax.
12-482
Penalties for wilful violations of requirements of this chapter.
12-483
Payment of tax.
12-484
Reports by motor carriers. Regulations.
12-484a
Charter or special operations omitted from quarterly reports.
Repealed
12-485
Joint reports.
12-486
Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.
12-486a
Deficiency assessments by commissioner.
12-487
Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.
12-488
Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.
12-489
Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.
12-490
Tax in addition to other taxes; payment to State Treasurer.
12-491
Use of services of other departments. Investigation or hearing procedures.
12-492
Fine payable for violation of requirements in section 12-487.
Repealed
12-493
Government vehicles and school buses excepted.