STATE STATUTES & CODES
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CONNECTICUT STATUTES AND CODES
Chapter 222
- 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 carriers.
- 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.
- 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.
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