Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 222. Motor Carrier Road Tax |
Sec. 12-478. Definitions. |
Sec. 12-479. Tax rate. |
Sec. 12-479a. Tax rate increase. |
Sec. 12-480. Credit on tax. Refund. Challenging legality of registration fee. |
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. |
Sec. 12-481. Bond for payment of tax. |
Sec. 12-482. Penalties for wilful violations of requirements of this chapter. |
Sec. 12-483. Payment of tax. |
Sec. 12-484. Reports by motor carriers. Regulations. |
Sec. 12-484a. Charter or special operations omitted from quarterly reports. |
Sec. 12-485. Joint reports. |
Sec. 12-486. Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement. |
Sec. 12-486a. Deficiency assessments by commissioner. |
Sec. 12-487. Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel. |
Sec. 12-488. Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax. |
Sec. 12-489. Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner. |
Sec. 12-490. Tax in addition to other taxes; payment to State Treasurer. |
Sec. 12-491. Use of services of other departments. Investigation or hearing procedures. |
Sec. 12-492. Fine payable for violation of requirements in section 12-487. |
Sec. 12-493. Government vehicles and school buses excepted. |