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

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Terms Used In Connecticut General Statutes > Chapter 222 - Motor Carrier Road Tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • 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
  • 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.
  • 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.
  • 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.
  • 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.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • Motor carrier: means every person, firm or corporation which operates or causes to be operated on any highway in this state any qualified motor vehicle. See Connecticut General Statutes 12-478
  • Motor fuel: means "fuels" as defined in section 12-455a. See Connecticut General Statutes 12-478
  • Operations: means operations of all such vehicles, whether loaded or empty, whether or not for compensation and whether owned by or leased to the motor carrier which operates them or causes them to be operated. See Connecticut General Statutes 12-478
  • 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, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • 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.
  • Qualified motor vehicle: means a motor vehicle that is used, designed or maintained for transportation of persons or property and that (A) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds. See Connecticut General Statutes 12-478
  • 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.