Chapter 221. Motor Vehicle Fuels Tax
Section
12-455Definitions.12-455aDefinitions.12-456Distributor's license. Surety bond. Service of process on nonresident distributor.12-457Records to be kept by distributor. Statement to purchaser.12-458Returns. Rate and payment of tax. Exemptions. Penalties.12-458aPurchase of fuel for export by distributor licensed in another state.12-458bPayment of tax by persons other than distributors.12-458cImposition of tax not applicable to sales of fuel for certain uses.12-458dImposition of fuel excise tax.12-458eLiability for wilful nonpayment of taxes collected.12-458fAlternative fuels not subject to tax.12-458gDiesel inventory tax as of July 1, 2002.12-458hCalculation of rate of tax to be imposed on the sale or use of diesel fuel.12-458iComputation of tax on motor vehicle fuels in a gaseous form.12-459Refunds of tax related to certain uses of fuel.12-459a and 12-460Definition. Refunds for fuel used by certain municipal and other vehicles.12-460aDeposit of certain tax revenues into the Conservation Fund.12-461Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.12-461aFuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.12-461bFuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure.12-461cFuel and property subject to seizure. Procedure for sale thereof.12-462Exempt aviation fuel.12-462aExempt dyed diesel fuel.12-463Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.12-464Penalties for wilful violations or fraudulent intent.12-465 to 12-474Special fuels tax.12-475Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.12-475aAgreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.12-476Payment of receipts to Treasurer.12-476aFuel transporters to report to commissioner. Penalty for violations.12-476bIdentification of vehicles transporting fuel. Penalty for failure to comply.12-476cDuties of master of barge or tanker. Invoice or bill of sale.12-476d to 12-477bImposition of excise tax on fuel; rate; penalty for failure to file report or pay tax. Tax Commissioner to succeed to powers and duties of Motor Vehicle Commissioner. Distribution of certain revenue to transit districts and municipalities. Tax on fuel in inventory as of May 31, 1976.