Title 12, Title 12: Taxation

Sec. 12-453. Exceptions. The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes: For scientific, chemical, mechanical and industrial uses, for use in hospitals and public institutions, for medicinal purposes, in the man…

Sec. 12-454. Seizure and sale for nonpayment of taxes. (a) Any alcoholic beverages not exempted from the payment of taxes under the provisions of this chapter and upon which taxes have not been paid as required by the provisions of this chapter are declared to be contraband and m…

Sec. 12-455. Definitions. Section 12-455 is repealed. (1959, P.A. 579, S. 1; 1971, P.A. 140, S. 3.)

Sec. 12-455a. Definitions. Whenever used in this chapter unless the context otherwise requires, the following terms shall be construed as follows: (a) “Distributor” means (1) any person, wherever resident or located, who or which imports fuels or causes fuels to be imported into …

Sec. 12-456. Distributor's license. Surety bond. Service of process on nonresident distributor. (a)(1) Each distributor shall, before transacting the business of a distributor, apply for a license issued by the Commissioner of Revenue Services to engage in said business within th…

Sec. 12-457. Records to be kept by distributor. Statement to purchaser. Each distributor shall keep an accurate record of the number of gallons of such fuels purchased, manufactured, compounded or received by him, the date of any such purchase and the number of gallons sold or us…

Sec. 12-458. Returns. Rate and payment of tax. Exemptions. Penalties. (a)(1) Each distributor shall, on or before the twenty-fifth day of each month, render a return to the commissioner. Each return shall be signed by the person required to file the return or by his authorized ag…

Sec. 12-458a. Purchase of fuel for export by distributor licensed in another state. Any person, not licensed as a distributor in Connecticut under section 12-456, after having obtained a permit from the Commissioner of Revenue Services, may purchase fuel as defined in section 14-…

Sec. 12-458b. Payment of tax by persons other than distributors. Any person who receives fuels from an unlicensed distributor or in such form and under such circumstances as to preclude collection from a distributor of the tax imposed in section 12-458 and who thereafter sells or…

Sec. 12-458c. Imposition of tax not applicable to sales of fuel for certain uses. Section 12-458c is repealed. (P.A. 82-25, S. 6, 10; P.A. 84-427, S. 6.)

Sec. 12-458d. Imposition of fuel excise tax. (a) An excise tax per gallon of fuel, as defined in subsection (b) of section 12-455a, is hereby imposed in the following amounts on the following dates, upon all persons licensed to sell fuel under the provisions of section 14-319: Tw…

Sec. 12-458e. Liability for wilful nonpayment of taxes collected. Each person, other than a distributor, who is required, on behalf of a distributor, to collect, truthfully account for and pay over the tax imposed on such distributor under this chapter and who wilfully fails to c…

Sec. 12-458f. Alternative fuels not subject to tax. On and after July 1, 1994, and until July 1, 2008, compressed natural gas, liquefied petroleum gas and liquefied natural gas shall not be subject to the tax imposed under section 12-458. (P.A. 94-170, S. 3, 5; P.A. 96-183, S. 2,…

Sec. 12-458g. Diesel inventory tax as of July 1, 2002. (a) An excise tax is hereby imposed upon each person licensed to sell fuel under the provisions of section 14-319 in the amount of eight cents per gallon of diesel fuel in such licensee's inventory on July 31, 2002. (b) Each …

Sec. 12-458h. Calculation of rate of tax to be imposed on the sale or use of diesel fuel. (a)(1) The Commissioner of Revenue Services shall, on or before June 15, 2008, and on or before the fifteenth day of June thereafter, calculate, in accordance with subsection (b) of this sec…

Sec. 12-458i. Computation of tax on motor vehicle fuels in a gaseous form. (a) The Commissioner of Revenue Services, in consultation with the Commissioner of Energy and Environmental Protection, shall, on or before June 15, 2014, and on or before each June fifteenth thereafter, i…

Sec. 12-459. Refunds of tax related to certain uses of fuel. (a) The payment of the tax provided for by section 12-458 shall be subject to refund as provided herein when such fuel has been sold for use of any of the following: (1) Any person, other than one engaged in the busines…

Secs. 12-459a and 12-460. Definition. Refunds for fuel used by certain municipal and other vehicles. Sections 12-459a and 12-460 are repealed. (1949, Rev., S. 2553; 1953, S. 1415d; 1958 Rev., S. 14-338; 1959, P.A. 579, S. 6; 673, S. 3, 4; 1961, P.A. 89, S. 2; 1963, P.A. 165; Febr…

Sec. 12-460a. Deposit of certain tax revenues into the Conservation Fund. Section 12-460a is repealed, effective October 1, 2009. (P.A. 95-160, S. 50, 69; P.A. 96-139, S. 12, 13; P.A. 98-225, S. 1, 2; P.A. 99-173, S. 55, 65; June Sp. Sess. P.A. 99-1, S. 13, 51; P.A. 00-170, S. 37…

Sec. 12-461. Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures. Any distributor aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penal…

Sec. 12-461a. Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof. Any fuel subject to tax imposed under this chapter, which in the course of transport within the state is not properly supported by invoice or delivery tickets as requir…

Sec. 12-461b. Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure. Every person who transports fuels upon the public highways, roads, streets or waterways of this state sha…

Sec. 12-461c. Fuel and property subject to seizure. Procedure for sale thereof. When any property has been seized under the provisions of section 12-461a, the commissioner may, at his discretion, after a hearing as provided in section 12-461, advertise such property for sale in a…

Sec. 12-462. Exempt aviation fuel. (a) The commissioner may license dealers to purchase fuel that is exempt under subparagraph (L) of subdivision (3) of subsection (a) of section 12-458 from distributors and to sell such nontaxable fuel, provided they can properly control such sa…

Sec. 12-462a. Exempt dyed diesel fuel. (a) The Commissioner of Revenue Services may license the owner or operator of marine fuel docks to purchase dyed diesel fuel, as defined in subsection (d) of section 12-487, that is exempt under subparagraph (O) of subdivision (3) of subsect…

Sec. 12-463. Appeal to Superior Court by distributor concerning determination by commissioner under this chapter. Any distributor aggrieved because of any order, decision, determination or disallowance of the commissioner made under this chapter may, not later than thirty days af…

Sec. 12-464. Penalties for wilful violations or fraudulent intent. (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 12-475 to make a report, keep any records or supply …

Secs. 12-465 to 12-474. Special fuels tax. Sections 12-465 to 12-474, inclusive, are repealed. (1959, P.A. 579, S. 11–20; 1961, P.A. 336, S. 1, 2; 1963, P.A. 145; 146; 147; 148; February, 1965, P.A. 83, S. 1; 325, S. 11; 1967, P.A. 8, S. 1; 625, S. 4, 5; 1969, P.A. 388, S. 15; 61…

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.)