Title 12 — Title 12: Taxation

Sec. 12-475. Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure. (a) The Commissioner of Revenue Services shall prescribe regulations for the enforcement of this chapter. (b) The commissioner is authorized to avail himself…

Sec. 12-475a. Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits. The Commissioner of Revenue Services may, for purposes of cooperative audits of reports and returns related to the state tax on motor vehicle fuels, enter into agreements with…

Sec. 12-476. Payment of receipts to Treasurer. Moneys collected under the provisions of this chapter shall be paid promptly to the State Treasurer in accordance with section 13b-61. (1949 Rev., S. 2559; 1958 Rev., S. 14-341; 1959, P.A. 579, S. 22; June, 1971, P.A. 8, S. 34; P.A. …

Sec. 12-476a. Fuel transporters to report to commissioner. Penalty for violations. Every railroad company, every street, suburban or interurban railroad company, every pipe line company, every water transportation company, and every common carrier transporting fuel, either in int…

Sec. 12-476b. Identification of vehicles transporting fuel. Penalty for failure to comply. All vehicles used in transporting fuel shall be identified by having the name or trade name of the true owner or the lessee thereof printed in plain view on both sides of the vehicle in pro…

Sec. 12-476c. Duties of master of barge or tanker. Invoice or bill of sale. The commissioner or his authorized agent may at any time during normal business hours inspect the books of any carrier to determine if the requirements of this section are being complied with properly. Th…

Secs. 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…

Sec. 12-477aa. Definitions. Imposition of tax. Rate. Returns. Penalty. (a) As used in this section, (1) “company” means a corporation, a partnership, a limited partnership, limited liability company, a limited liability partnership, an association or an individual, or a fiduciary…

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…

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.)

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.)

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…

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…

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 …

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…

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…

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…

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.)

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-…

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…

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…

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 …

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…

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…

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…

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…

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.)

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.)

Sec. 12-493a. Highway use tax. Permit applications. Returns. Protests, hearings and appeals. (a) As used in this section: (1) “Carrier” means any person that operates or causes to be operated on any highway in this state any eligible motor vehicle. “Carrier” does not include the …

Sec. 12-494. Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid. (a) There is imposed a tax on each deed, instrument or writing, whereby any lands, tenements or other realty is granted, assign…

Sec. 12-494a. Deposit of portion of tax in municipal revenue sharing account. Section 12-494a is repealed, effective July 1, 2013. (P.A. 11-6, S. 103; P.A. 13-184, S. 123.)

Sec. 12-495. Payment of tax. Endorsement. The tax imposed by this chapter shall be payable by the person conveying the property upon the recording of each such deed, instrument or writing. Such tax shall be paid to the town clerk of the town in which the real property or any part…

Sec. 12-496. Endorsement in cases of tax exemption. Upon the presentation for recording of any instrument which is exempt by law from the payment of the tax provided for in this chapter, the town clerk shall stamp in bold letters on the face of such instrument the following legen…

Sec. 12-497. Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed. No deed, instrument or writing which is subject to tax under this chapter shall be recorded by any town clerk unless a return prescribed and furnished by the …

Sec. 12-497a. Exemptions. (a) The tax imposed by section 12-494 and the requirement of filing a return pursuant to section 12-497 shall not apply to the transfer of burial rights for a lot in a cemetery organized pursuant to chapter 368j. (b) The requirement of filing a return pu…

Sec. 12-498. Exempt transactions. (a) The tax imposed by section 12-494 shall not apply to: (1) Deeds that this state is prohibited from taxing under the Constitution or laws of the United States; (2) Deeds that secure a debt or other obligation; (3) Deeds to which this state or …

Sec. 12-499. Disposition of revenues. The tax imposed by section 12-494 and the revenues produced thereby shall, after remitting the portion thereof payable to the Commissioner of Revenue Services as provided in said section 12-494, become part of the general revenue of the munic…

Sec. 12-500. Allocation of tax among municipalities. If the real property or interest therein conveyed is located in more than one municipality, the tax shall be allocated between or among the municipalities in proportions to the assessed value of the real property located in eac…

Secs. 12-501 and 12-502. False statement of tax prohibited. Penalty. Sections 12-501 and 12-502 are repealed effective July 1, 1991, and applicable to taxes due on or after that date. (1967, P.A. 693, S. 8, 9; P.A. 91-236, S. 24, 25.)

Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals. The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the same force and effect as if…

Sec. 12-502b. Deficiency assessment. When the Commissioner of Revenue Services makes a deficiency assessment for any taxes payable under this chapter to the state, the commissioner is authorized to make a deficiency assessment for any taxes payable under this chapter to a municip…

Sec. 12-503. Recording without payment of tax as constructive notice. The recording of any deed, instrument or writing without the payment of the tax shall not prevent such recording from constituting constructive notice of such deed, instrument or writing. (1967, P.A. 693, S. 10…

Sec. 12-504. Effect of federal transfer tax. If the federal government imposes a federal documentary stamp tax on real estate transfers at the same rate as, or a higher rate than, that imposed by this chapter, this chapter shall cease to have any force and effect; but if such fed…

Sec. 12-504a. Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land. (a) If at any time there is a change of ownership for any property that is classified as farm land pursuant to section 12-107c, forest land pursuant to secti…

Sec. 12-504b. Payment of tax; land declassified; assessment change. Said conveyance tax shall be due and payable by the particular grantor who caused such classification to be made to the town clerk of the town in which the property is entered upon the tax list at the time of the…

Sec. 12-504c. Excepted transfers. Change of ownership requirements. (a) The provisions of section 12-504a shall not be applicable to the following: (1) Transfers of land resulting from eminent domain proceedings; (2) mortgage deeds; (3) deeds to or by the United States of America…

Sec. 12-504d. Appeals. Any person aggrieved by the imposition of a tax under the provisions of sections 12504a to 12504f, inclusive, may appeal therefrom as provided in sections 12-111, 12-112 and 12-118. If the time for appealing to the board of assessment appeals has passed, th…

Sec. 12-504e. Conveyance tax applicable on change of use or classification of land. Any land which has been classified by the owner as farm land pursuant to section 12-107c, forest land pursuant to section 12-107d, open space land pursuant to section 12-107e or maritime heritage …

Sec. 12-504f. Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification. The tax assessor shall file annually with the town clerk a certificate for any land that has been classified as farm land pursua…

Sec. 12-504g. Recording without payment of tax as constructive notice. The recording of any title deed, instrument or writing without the payment of the tax required by sections 12-504a, 12-504b, 12-504e to 12-504h, inclusive, shall not prevent such recording from constituting co…