CONNECTICUT STATUTES AND CODES
Sec. 12-458f. Alternative fuels not subject to tax.
Sec. 12-458f. Alternative fuels not subject to tax. On and after July 1, 1994, and
until July 1, 2008, compressed natural gas, liquefied petroleum gas and liquefied natural
gas shall not be subject to the tax imposed under section 12-458.
(P.A. 94-170, S. 3, 5; P.A. 96-183, S. 2, 4; 96-222, S. 35, 41; P.A. 99-173, S. 30, 65; May 9 Sp. Sess. P.A. 02-4, S. 12;
P.A. 04-231, S. 6.)
History: P.A. 94-170 effective July 1, 1994; P.A. 96-183 deleted requirement that fuel be sold to a covered fleet as
defined in the federal Clean Air Act, effective May 31, 1996, and applicable to calendar quarters commencing on or after
July 1, 1996; P.A. 96-222 substituted July 1, 2001, for July 1, 1999, and deleted same proviso as P.A. 96-183, effective
June 4, 1996, and applicable to calendar quarters commencing on or after July 1, 1996; P.A. 99-173 extended sunset from
July 1, 2001, to July 1, 2002, effective June 23, 1999; May 9 Sp. Sess. P.A. 02-4 extended the sunset for the exemption
from July 1, 2002, to July 1, 2004, effective July 1, 2002, and applicable to sales or use occurring on or after July 1, 2002;
P.A. 04-231 extended the sunset for the exemption from July 1, 2004, to July 1, 2008, effective July 1, 2004.