Motor Vehicle Fuels Tax
Section 12-455 - Sec. 12-455. Definitions.Section 12-455a - Sec. 12-455a. Definitions.Section 12-456 - Sec. 12-456. Distributor's License. Surety Bond. Service of Process on Nonresident Distributor.Section 12-457 - Sec. 12-457. Records to Be Kept by Distributor. Statement to Purchaser.Section 12-458 - Sec. 12-458. Returns. Rate and Payment of Tax. Exemptions. Penalties.Section 12-458a - Sec. 12-458a. Purchase of Fuel for Export by Distributor Licensed in Another State.Section 12-458b - Sec. 12-458b. Payment of Tax by Persons Other Than Distributors.Section 12-458c - Sec. 12-458c. Imposition of Tax Not Applicable to Sales of Fuel for Certain Uses.Section 12-458d - Sec. 12-458d. Imposition of Fuel Excise Tax.Section 12-458e - Sec. 12-458e. Liability for Wilful Nonpayment of Taxes Collected.Section 12-458f - Sec. 12-458f. Alternative Fuels Not Subject to Tax.Section 12-458g - Sec. 12-458g. Diesel Inventory Tax as of July 1, 2002.Section 12-458h - Sec. 12-458h. Calculation of Rate of Tax to Be Imposed on the Sale or Use of Diesel Fuel.Section 12-458i - Sec. 12-458i. Computation of Tax on Motor Vehicle Fuels in a Gaseous Form.Section 12-459 - Sec. 12-459. Refunds of Tax Related to Certain Uses of Fuel.Section 12-460a - Sec. 12-460a. Deposit of Certain Tax Revenues Into the Conservation Fund.Section 12-461 - Sec. 12-461. Hearings Before Commissioner Concerning Any Tax, Penalty or Interest Under This Chapter. Request for Hearing by Distributor. Related Procedures.Section 12-461a - Sec. 12-461a. Fuel Held or Transported With Intent to Avoid Tax. Declared Contraband. Seizure and Sale Thereof.Section 12-461b - Sec. 12-461b. Fuel in Transport Must Be Supported by Valid Invoices. Seller or Consignor Required to Be Distributor. Violations Deemed Fuel Contraband and Subject to Seizure.Section 12-461c - Sec. 12-461c. Fuel and Property Subject to Seizure. Procedure for Sale Thereof.Section 12-462 - Sec. 12-462. Exempt Aviation Fuel.Section 12-462a - Sec. 12-462a. Exempt Dyed Diesel Fuel.Section 12-463 - Sec. 12-463. Appeal to Superior Court by Distributor Concerning Determination by Commissioner Under This Chapter.Section 12-464 - Sec. 12-464. Penalties for Wilful Violations or Fraudulent Intent.Section 12-475 - Sec. 12-475. Regulations. Enforcement. Collection Procedure. Lien Against Real Estate. Investigation or Hearing Procedure.Section 12-475a - Sec. 12-475a. Agreements With Other Jurisdictions Concerning Cooperative Motor Vehicle Fuels Tax Audits.Section 12-476 - Sec. 12-476. Payment of Receipts to Treasurer.Section 12-476a - Sec. 12-476a. Fuel Transporters to Report to Commissioner. Penalty for Violations.Section 12-476b - Sec. 12-476b. Identification of Vehicles Transporting Fuel. Penalty for Failure to Comply.Section 12-476c - Sec. 12-476c. Duties of Master of Barge or Tanker. Invoice or Bill of Sale.