2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 222 - Motor Carrier Road Tax
- Section 12-478 - Definitions.
- Section 12-479 - Tax rate.
- Section 12-479a - Tax rate increase.
- Section 12-480 - Credit on tax. Refund. Challenging legality of registration fee.
- Section 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 12-481 - Bond for payment of tax.
- Section 12-482 - Penalties for wilful violations of requirements of this chapter.
- Section 12-483 - Payment of tax.
- Section 12-484 - Reports by motor carriers. Regulations.
- Section 12-484a - Charter or special operations omitted from quarterly reports.
- Section 12-485 - Joint reports.
- Section 12-486 - Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.
- Section 12-486a - Deficiency assessments by commissioner.
- Section 12-487 - Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.
- Section 12-488 - Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.
- Section 12-489 - Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.
- Section 12-490 - Tax in addition to other taxes; payment to State Treasurer.
- Section 12-491 - Use of services of other departments. Investigation or hearing procedures.
- Section 12-492 - Fine payable for violation of requirements in section 12-487.
- Section 12-493 - Government vehicles and school buses excepted.
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