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