Conn. Gen. Stat. § 12-412g - Sec. 12-412g. Calculation of Sales Tax on Transfer of Vehicles Used in State's Interest-free Vanpool Program.
Section 12-412f - Sec. 12-412f. Exemption From Sales Tax for Services Rendered Between Parent Companies and Wholly-owned Subsidiaries. Applicable to Certain Services Prior to June 30, 1987. Provisions for Refund of Tax Paid on Such Services.Section 12-412h - Sec. 12-412h. Exemption for Gas, Electricity and Fuel for Heating When Sold for Use in Agricultural Production, Fabrication of a Product or Manufacturing. Burden of Proving That Sale Is for an Exempt Purpose.
The tax imposed by this chapter on the transfer of motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 146, to the person assigned the use of such vehicle under such program, shall be calculated on the basis of such vehicle's fair market value as determined by the Commissioner of Transportation at the time of such transfer.
(P.A. 87-445, S. 1, 2.)
History: (Revisor's note: In 2003 a reference to “chapter 219” was changed editorially by the Revisors to “this chapter”).
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