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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-478 Definitions.
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Sec. 12-478. Definitions. Whenever used in this chapter: (1) “Motor carrier” means every person, firm or corporation which operates or causes to be operated on any highway in this state any qualified motor vehicle; (2) “Operations” means operations of all such vehicles, whether l…
Conn. Gen. Stat. § 12-479 Tax rate.
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Sec. 12-479. Tax rate. Every motor carrier shall pay a road tax equivalent to the rate per gallon of the tax in effect under chapter 221 calculated on the amount of motor fuel used in its operations within this state. (1961, P.A. 575, S. 2.)
Conn. Gen. Stat. § 12-479a Tax rate increase.
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Sec. 12-479a. Tax rate increase. Section 12-479a is repealed. (1969, P.A. 612, S. 4; P.A. 82-25, S. 9, 10; 82-472, S. 182, 183.)
Conn. Gen. Stat. § 12-480 Credit on tax. Refund. Challenging legality of registration fee.
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Sec. 12-480. Credit on tax. Refund. Challenging legality of registration fee. (a) Every such motor carrier shall be entitled to a credit on such tax equivalent to the rate per gallon of the tax in effect under said chapter 221 on all motor fuel purchased by such carrier within th…
