Sale of Petroleum Products Gross Earnings Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Sale of Petroleum Products Gross Earnings Tax

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Section
12-587

Definitions. Imposition of tax. Rate. Returns and filing; due date.

Section
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.

Section
12-588

Conduct of business subject to tax by fiduciary.

Section
12-589

Refunds of overpayment of tax. Interest.

Section
12-590

Penalty for failure to pay tax when due. Waiver of penalty.

Section
12-591

Penalties for wilful violations of requirements in this chapter.

Section
12-592

Inquiries, investigations or hearings related to the tax.

Section
12-593

Deficiency assessments and related penalties. Extension of time for assessment.

Section
12-594

Interest added to deficiency assessments. Tax due as a lien on property of the company.

Section
12-595

Application for hearing by taxpayer. Hearings ordered by commissioner.

Section
12-596

Abatement of uncollectible tax.

Section
12-597

Appeals by taxpayer.

Section
12-598

Tax on gross earnings in a fiscal year received after the end of such year.

Section
12-599

Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*.

Section
12-600

Taxes to be paid before instituting action on tax in court.

Section
12-601

Severability.

Section
12-602

Regulations.

Sections
12-603 to 12-609

Reserved for future use.