Motor Carrier Road Tax
Section 12-478 - Sec. 12-478. Definitions.Section 12-479 - Sec. 12-479. Tax Rate.Section 12-479a - Sec. 12-479a. Tax Rate Increase.Section 12-480 - Sec. 12-480. Credit on Tax. Refund. Challenging Legality of Registration Fee.Section 12-480a - 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.Section 12-481 - Sec. 12-481. Bond for Payment of Tax.Section 12-482 - Sec. 12-482. Penalties for Wilful Violations of Requirements of This Chapter.Section 12-483 - Sec. 12-483. Payment of Tax.Section 12-484 - Sec. 12-484. Reports by Motor Carriers. Regulations.Section 12-484a - Sec. 12-484a. Charter or Special Operations Omitted From Quarterly Reports.Section 12-485 - Sec. 12-485. Joint Reports.Section 12-486 - Sec. 12-486. Inspection of Books and Records by the Commissioner. Agreements With Other Jurisdictions for Cooperative Audits. International Fuel Tax Agreement.Section 12-486a - Sec. 12-486a. Deficiency Assessments by Commissioner.Section 12-487 - Sec. 12-487. Registration of Vehicles for Purposes of the Motor Carrier Road Tax. Use of Dyed Diesel Fuel.Section 12-488 - Sec. 12-488. Failure to File Report or Pay Tax. Collection Procedure and State Lien Against Real Estate as Security for Tax.Section 12-489 - Sec. 12-489. Hearings Before Commissioner Related to Tax, Penalty or Interest Under This Chapter. Appeal to Superior Court From Determinations of Commissioner.Section 12-490 - Sec. 12-490. Tax in Addition to Other Taxes; Payment to State Treasurer.Section 12-491 - Sec. 12-491. Use of Services of Other Departments. Investigation or Hearing Procedures.Section 12-492 - Sec. 12-492. Fine Payable for Violation of Requirements in Section 12-487.Section 12-493 - Sec. 12-493. Government Vehicles and School Buses Excepted.