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Connecticut General Statutes
Title 12
Chapter 227
Conn. Gen. Stat. ch. 227
Sale of Petroleum Products Gross Earnings Tax
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12-587
Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date.
12-587a
Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products.
12-588
Conduct of business subject to tax by fiduciary.
12-589
Refunds of overpayment of tax. Interest.
12-590
Penalty for failure to pay tax when due. Waiver of penalty.
12-591
Penalties for wilful violations of requirements in this chapter.
12-592
Inquiries, investigations or hearings related to the tax.
12-593
Deficiency assessments and related penalties. Extension of time for assessment.
12-594
Interest added to deficiency assessments. Tax due as a lien on property of the company.
12-595
Application for hearing by taxpayer. Hearings ordered by commissioner.
12-596
Abatement of uncollectible tax.
Repealed
12-597
Appeals by taxpayer.
12-598
Tax on gross earnings in a fiscal year received after the end of such year.
Repealed
12-599
Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*.
12-600
Taxes to be paid before instituting action on tax in court.
12-601
Severability.
12-602
Regulations.
12-603 to 12-609
Conn. Gen. Stat. § 12-603 to 12-609