Chapter 222. Motor Carrier Road Tax
Section
12-478Definitions.12-479Tax rate.12-479aTax rate increase.12-480Credit on tax. Refund. Challenging legality of registration fee.12-480aCertain 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.12-481Bond for payment of tax.12-482Penalties for wilful violations of requirements of this chapter.12-483Payment of tax.12-484Reports by motor carriers. Regulations.12-484aCharter or special operations omitted from quarterly reports.12-485Joint reports.12-486Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.12-486aDeficiency assessments by commissioner.12-487Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.12-488Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.12-489Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.12-490Tax in addition to other taxes; payment to State Treasurer.12-491Use of services of other departments. Investigation or hearing procedures.12-492Fine payable for violation of requirements in section 12-487.12-493Government vehicles and school buses excepted.