Connecticut General Statutes 12-479 – Tax rate
Current as of: 2023 | Check for updates
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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.
Terms Used In Connecticut General Statutes 12-479
- 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. See Connecticut General Statutes 12-478
- Motor fuel: means "fuels" as defined in §. See Connecticut General Statutes 12-478
- Operations: means operations of all such vehicles, whether loaded or empty, whether or not for compensation and whether owned by or leased to the motor carrier which operates them or causes them to be operated. See Connecticut General Statutes 12-478