PocketLaw | Connecticut General Statutes | Motor Carrier Road Tax

Motor Carrier Road Tax

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Definitions.

Tax rate.

Section
12-479a

Tax rate increase.

Credit on tax. Refund. Challenging legality of registration fee.

Section
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.

Bond for payment of tax.

Penalties for wilful violations of requirements of this chapter.

Payment of tax.

Reports by motor carriers. Regulations.

Section
12-484a

Charter or special operations omitted from quarterly reports.

Joint reports.

Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.

Section
12-486a

Deficiency assessments by commissioner.

Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.

Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.

Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.

Tax in addition to other taxes; payment to State Treasurer.

Use of services of other departments. Investigation or hearing procedures.

Fine payable for violation of requirements in section 12-487.

Government vehicles and school buses excepted.