PocketLaw | Connecticut General Statutes

Section
12-455

Definitions.

Section
12-455a

Definitions.

Section
12-456

Distributor's license. Surety bond. Service of process on nonresident distributor.

Section
12-457

Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.

Section
12-461a

Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.

Section
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.

Section
12-461c

Fuel and property subject to seizure. Procedure for sale thereof.

Section
12-462

Exempt aviation fuel.

Section
12-462a

Exempt dyed diesel fuel.

Section
12-463

Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.

Section
12-464

Penalties for wilful violations or fraudulent intent.

Sections
12-465 to 12-474

Special fuels tax.

Section
12-475

Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.

Section
12-475a

Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.

Section
12-476

Payment of receipts to Treasurer.

Section
12-476a

Fuel transporters to report to commissioner. Penalty for violations.

Section
12-476b

Identification of vehicles transporting fuel. Penalty for failure to comply.

Section
12-476c

Duties of master of barge or tanker. Invoice or bill of sale.

Sections
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.

Motor Vehicle Fuels Tax

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Definitions.

Definitions.

Distributor's license. Surety bond. Service of process on nonresident distributor.

Records to be kept by distributor. Statement to purchaser.

Returns. Rate and payment of tax. Exemptions. Penalties.

Purchase of fuel for export by distributor licensed in another state.

Payment of tax by persons other than distributors.

Imposition of tax not applicable to sales of fuel for certain uses.

Imposition of fuel excise tax.

Liability for wilful nonpayment of taxes collected.

Alternative fuels not subject to tax.

Diesel inventory tax as of July 1, 2002.

Calculation of rate of tax to be imposed on the sale or use of diesel fuel.

Computation of tax on motor vehicle fuels in a gaseous form.

Refunds of tax related to certain uses of fuel.

Definition. Refunds for fuel used by certain municipal and other vehicles.

Deposit of certain tax revenues into the Conservation Fund.

Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.

Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.

Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure.

Fuel and property subject to seizure. Procedure for sale thereof.

Exempt aviation fuel.

Exempt dyed diesel fuel.

Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.

Penalties for wilful violations or fraudulent intent.

Special fuels tax.

Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.

Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.

Payment of receipts to Treasurer.

Fuel transporters to report to commissioner. Penalty for violations.

Identification of vehicles transporting fuel. Penalty for failure to comply.

Duties of master of barge or tanker. Invoice or bill of sale.

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.