§ 12-455 Definitions
§ 12-455a Definitions
§ 12-456 Distributor’s license. Surety bond. Service of process on nonresident distributor
§ 12-457 Records to be kept by distributor. Statement to purchaser
§ 12-458 Returns. Rate and payment of tax. Exemptions. Penalties
§ 12-458a Purchase of fuel for export by distributor licensed in another state
§ 12-458b Payment of tax by persons other than distributors
§ 12-458c Imposition of tax not applicable to sales of fuel for certain uses
§ 12-458d Imposition of fuel excise tax
§ 12-458e Liability for wilful nonpayment of taxes collected
§ 12-458f Alternative fuels not subject to tax
§ 12-458g Diesel inventory tax as of July 1, 2002
§ 12-458h Calculation of rate of tax to be imposed on the sale or use of diesel fuel
§ 12-458i Computation of tax on motor vehicle fuels in a gaseous form
§ 12-459 Refunds of tax related to certain uses of fuel
§ 12-460a Deposit of certain tax revenues into the Conservation Fund
§ 12-461 Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures
§ 12-461a Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof
§ 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
§ 12-461c Fuel and property subject to seizure. Procedure for sale thereof
§ 12-462 Exempt aviation fuel
§ 12-462a Exempt dyed diesel fuel
§ 12-463 Appeal to Superior Court by distributor concerning determination by commissioner under this chapter
§ 12-464 Penalties for wilful violations or fraudulent intent
§ 12-475 Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure
§ 12-475a Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits
§ 12-476 Payment of receipts to Treasurer
§ 12-476a Fuel transporters to report to commissioner. Penalty for violations
§ 12-476b Identification of vehicles transporting fuel. Penalty for failure to comply
§ 12-476c Duties of master of barge or tanker. Invoice or bill of sale

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Terms Used In Connecticut General Statutes > Chapter 221 - Motor Vehicle Fuels Tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Distributor: means (1) any person, wherever resident or located, who or which imports fuels or causes fuels to be imported into this state, for sale or use, (2) any person who or which produces, refines, manufactures or compounds fuels within this state, (3) any person who or which distributes fuels by tank wagon in this state, and (4) any person who or which stores fuels in this state in a tank or other container having a capacity equaling or exceeding an amount established by the commissioner for purposes of the determination required in accordance with this subdivision. See Connecticut General Statutes 12-455a
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • farm: includes farm buildings, and accessory buildings thereto, nurseries, orchards, ranges, greenhouses, hoophouses and other temporary structures or other structures used primarily for the raising and, as an incident to ordinary farming operations, the sale of agricultural or horticultural commodities. See Connecticut General Statutes 1-1
  • farming: include cultivation of the soil, dairying, forestry, raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, including horses, bees, the production of honey, poultry, fur-bearing animals and wildlife, and the raising or harvesting of oysters, clams, mussels, other molluscan shellfish or fish. See Connecticut General Statutes 1-1
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Fuels: means (1) fuels as defined in section 14-1 and (2) any other combustible gas or liquid suitable for the generation of power to propel motor vehicles. See Connecticut General Statutes 12-455a
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Motor vehicle: means any vehicle propelled or drawn by any power other than muscular, except aircraft, motorboats, road rollers, baggage trucks used about railroad stations, electric battery-operated wheel chairs when operated by persons with physical disabilities at speeds not exceeding fifteen miles per hour, agricultural tractors, farm implements and such vehicles as run only upon rails or tracks. See Connecticut General Statutes 12-455a
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means any individual, corporation, limited liability company, association, copartnership, company, firm or other aggregation. See Connecticut General Statutes 12-455a
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • railroad company: shall be construed to mean and include all corporations, trustees, receivers or other persons, that lay out, construct, maintain or operate a railroad, unless such meaning would be repugnant to the context or to the manifest intention of the General Assembly. See Connecticut General Statutes 1-1
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.