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Connecticut General Statutes > Title 12 > Chapter 221 - Motor Vehicle Fuels Tax

^{Current as of: 2009}

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§ 12-455	Definitions
§ 12-455a	Definitions
§ 12-456	Distributor's license. Surety bond. Service of process on nonresident distributor
§ 12-457	Records to be kept by distributor. Statement to purchaser
§ 12-458	Returns. Rate and payment of tax. Exemptions. Penalties. Regulations
§ 12-458a	Purchase of fuel for export by distributor licensed in another state
§ 12-458b	Payment of tax by persons other than distributors
§ 12-458c	Imposition of tax not applicable to sales of fuel for certain uses
§ 12-458d	Imposition of fuel excise tax
§ 12-458e	Liability for wilful nonpayment of taxes collected
§ 12-458f	Alternative fuels not subject to tax
§ 12-458g	Diesel inventory tax as of July 1, 2002
§ 12-458h	Calculation of rate of tax to be imposed on the sale or use of diesel fuel
§ 12-459	Refunds of tax related to certain uses of fuel
§ 12-460a	Deposit of certain tax revenues into the Conservation Fund
§ 12-461	Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures
§ 12-461a	Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof
§ 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
§ 12-461c	Fuel and property subject to seizure. Procedure for sale thereof
§ 12-462	Exemption of aviation fuel
§ 12-463	Appeal to Superior Court by distributor concerning determination by commissioner under this chapter
§ 12-464	Penalties for wilful violations or fraudulent intent
§ 12-475	Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure
§ 12-475a	Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits
§ 12-476	Payment of receipts to Treasurer
§ 12-476a	Fuel transporters to report to commissioner. Penalty for violations
§ 12-476b	Identification of vehicles transporting fuel. Penalty for failure to comply
§ 12-476c	Duties of master of barge or tanker. Invoice or bill of sale

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