§ 12-587 Definitions. Imposition of tax. Rate. Returns and filing; due date
§ 12-587a Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products
§ 12-588 Conduct of business subject to tax by fiduciary
§ 12-589 Refunds of overpayment of tax. Interest
§ 12-590 Penalty for failure to pay tax when due. Waiver of penalty
§ 12-591 Penalties for wilful violations of requirements in this chapter
§ 12-592 Inquiries, investigations or hearings related to the tax
§ 12-593 Deficiency assessments and related penalties. Extension of time for assessment
§ 12-594 Interest added to deficiency assessments. Tax due as a lien on property of the company
§ 12-595 Application for hearing by taxpayer. Hearings ordered by commissioner
§ 12-596 Abatement of uncollectible tax
§ 12-597 Appeals by taxpayer
§ 12-598 Tax on gross earnings in a fiscal year received after the end of such year
§ 12-599 Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*
§ 12-600 Taxes to be paid before instituting action on tax in court
§ 12-601 Severability
§ 12-602 Regulations

Terms Used In Connecticut General Statutes > Chapter 227

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Company: includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual or any fiduciary thereof. See Connecticut General Statutes 12-587
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • exportation: means the conveyance of petroleum products from within this state to a location outside this state for the purpose of sale or use outside this state. See Connecticut General Statutes 12-587
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • first sale of petroleum products within this state: means the initial sale of a petroleum product delivered to a location in this state. See Connecticut General Statutes 12-587
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • gross earnings: means all consideration received from the first sale within this state of a petroleum product. See Connecticut General Statutes 12-587
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • petroleum products: means those products which contain or are made from petroleum or a petroleum derivative. See Connecticut General Statutes 12-587
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.