Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-478 Definitions.
2.5K chars
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.
0.2K chars
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.
0.1K chars
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 Section 12-479a is repealed.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.
7.4K chars
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…
Conn. Gen. Stat. § 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.
0.3K chars
Sec. 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. Section 12-480a is repealed. (P.A. 86-352, S. 1, 5; P.A. 87-222, S. 1, 2; P.A. 89-251, S. 54, 2…
Conn. Gen. Stat. § 12-481 Bond for payment of tax.
1.6K chars
Sec. 12-481. Bond for payment of tax. A motor carrier may give a bond, issued by a surety company authorized to issue bonds in the state, in an amount satisfactory to the Commissioner of Revenue Services which shall be not less than one thousand dollars or more than ten thousand …
Conn. Gen. Stat. § 12-482 Penalties for wilful violations of requirements of this chapter.
2.7K chars
Sec. 12-482. Penalties for wilful violations of requirements of this chapter. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-484 or 12-487 to make a report, keep a…
Conn. Gen. Stat. § 12-483 Payment of tax.
1.6K chars
Sec. 12-483. Payment of tax. The tax hereby imposed shall be paid by each motor carrier quarterly to the Commissioner of Revenue Services on or before the last day of January, April, July and October of each year and calculated upon the amount of gasoline or other motor fuel used…
Conn. Gen. Stat. § 12-484 Reports by motor carriers. Regulations.
2.0K chars
Sec. 12-484. Reports by motor carriers. Regulations. (a) Except as otherwise provided in this section, every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of January, April, July and October, annually, make to the commissioner such repo…
Conn. Gen. Stat. § 12-484a Charter or special operations omitted from quarterly reports.
0.2K chars
Sec. 12-484a. Charter or special operations omitted from quarterly reports. Section 12-484a is repealed, effective June 18, 2003. (P.A. 85-449, S. 2, 3; P.A. 03-107, S. 11.)
Conn. Gen. Stat. § 12-485 Joint reports.
1.2K chars
Sec. 12-485. Joint reports. (a) Two or more motor carriers regularly engaged in the transportation of passengers on through buses on through tickets in pool service may, at their option, make joint reports of their entire operations in this state. The taxes imposed by section 12-…
Conn. Gen. Stat. § 12-486 Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.
7.2K chars
Sec. 12-486. Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement. (a) The Commissioner of Revenue Services and his authorized agents and representatives may, at any reasonable time, insp…
Conn. Gen. Stat. § 12-486a Deficiency assessments by commissioner.
4.1K chars
Sec. 12-486a. Deficiency assessments by commissioner. (a) If the Commissioner of Revenue Services is not satisfied with any report or return of a motor carrier subject to the tax imposed by this chapter or the amount of such tax to be paid by any such motor carrier, the commissio…
Conn. Gen. Stat. § 12-487 Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.
7.1K chars
Sec. 12-487. Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel. (a) Each motor carrier operating or causing to be operated on any highway in this state any qualified motor vehicle, as defined in section 12-478, solely and exclusively in …
Conn. Gen. Stat. § 12-488 Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.
5.2K chars
Sec. 12-488. Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax. (a) If any motor carrier fails to pay tax reported to be due on its report within the time specified under the provisions of this chapter, there shall be i…
Conn. Gen. Stat. § 12-489 Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.
6.1K chars
Sec. 12-489. Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner. (a) Any motor carrier aggrieved by any act of the commissioner or the commissioner's authorized agent under this chapter…
Conn. Gen. Stat. § 12-490 Tax in addition to other taxes; payment to State Treasurer.
0.8K chars
Sec. 12-490. Tax in addition to other taxes; payment to State Treasurer. The taxes imposed by this chapter are in addition to any other taxes imposed on motor carriers by any other provision of law. Moneys collected under the provisions of this chapter shall be paid promptly to t…
Conn. Gen. Stat. § 12-491 Use of services of other departments. Investigation or hearing procedures.
3.5K chars
Sec. 12-491. Use of services of other departments. Investigation or hearing procedures. (a) The Commissioner of Revenue Services is authorized to avail himself or herself of the services of the state police, the Commissioner of Motor Vehicles and the Public Utilities Regulatory A…
Conn. Gen. Stat. § 12-492 Fine payable for violation of requirements in section 12-487.
0.3K chars
Sec. 12-492. Fine payable for violation of requirements in section 12-487. Section 12-492 is repealed, effective June 24, 1997. (1961, P.A. 575, S. 15; P.A. 81-14, S. 2, 4; P.A. 84-198, S. 2, 7; P.A. 88-314, S. 41, 54; May Sp. Sess. P.A. 92-6, S. 4, 117; P.A. 97-243, S. 66, 67.)
Conn. Gen. Stat. § 12-493 Government vehicles and school buses excepted.
0.2K chars
Sec. 12-493. Government vehicles and school buses excepted. The provisions of this chapter shall not apply to any vehicle owned by the United States or the state or any political subdivision thereof or to any school bus. (1961, P.A. 575, S. 16.)