Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-412g
Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program
Official textcga.ct.gov
The tax imposed by this chapter on the transfer of motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 146, to the person assigned the use of such vehicle under such program, shall be calculated on the basis of such vehicle's fair market value as determined by the Commissioner of Transportation at the time of such transfer.
(P.A. 87-445, S. 1, 2.)
History: (Revisor's note: In 2003 a reference to “chapter 219” was changed editorially by the Revisors to “this chapter”).
Source: view the official text
In this chapter (40 sections)
- 12-408b · Recovery of sales tax from consumer related to certain sales…
- 12-408c · Refund of taxes for certain purchases in this state for sole…
- 12-408d · Disaggregation of information in returns of multitown…
- 12-408e · Marketplace facilitators and marketplace sellers. Tax…
- 12-408f · Referrers. Notice requirements
- 12-408g · Limitation on marketplace facilitator and marketplace seller…
- 12-408h · Short-term rental facilitators
- 12-409 · Permits
- 12-409a · Direct payment permits
- 12-410 · Presumptions and resale certificates
- 12-411 · The use tax
- 12-411a · Conditional tax on out-of-state mail order companies for…
- 12-411b · Collection of use tax by certain state contractors
- 12-412 · Exemptions
- 12-412a · Exemption for certain equipment purchased for transfer to the…
- 12-412b · Regulations related to exemption for any article of clothing…
- 12-412c · Mobile manufactured home, modular or prefabricated home…
- 12-412d · Refund of sales tax paid on repair or replacement parts sold…
- 12-412e · Exemption from sales tax for items purchased with federal…
- 12-412f · Exemption from sales tax for services rendered between parent…
- 12-412g · Calculation of sales tax on transfer of vehicles used in…
- 12-412h · Exemption for gas, electricity and fuel for heating when sold…
- 12-412i · Partial exemption for materials, tools, fuels, machinery and…
- 12-412j · Exemption for value of core parts
- 12-412k · Exemption for residential weatherization products and compact…
- 12-412m · Exemptions for beer and wine manufacturers and machinery used…
- 12-413 · Exemptions from use tax
- 12-413a · Exemption from use tax for vessels brought into the state…
- 12-413b · Credit for capital resources provided to institutions of…
- 12-414 · Returns and payment
- 12-414a · Liability for wilful nonpayment of taxes collected
- 12-415 · Deficiency assessment or reassessment
- 12-416 · Estimate and assessment if no return made
- 12-416a · Sharing of certain information and tax revenue with municipal…
- 12-416b · Revenue sharing of certain tax revenue with revenue agencies…
- 12-417 · Jeopardy assessment or reassessment
- 12-418 · Written protest
- 12-419 · Interest and penalties
- 12-419a · Sales tax liability subject to penalty or interest and which…
- 12-419b · Failure to file return when no tax is due