Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-455a

Definitions

Official textcga.ct.gov
Whenever used in this chapter unless the context otherwise requires, the following terms shall be construed as follows:

# (a)

“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;

# (b)

“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;

# (c)

“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;

# (d)

“Person” means any individual, corporation, limited liability company, association, copartnership, company, firm or other aggregation;

# (e)

“Connecticut motor bus company” means any common carrier motor bus company, organized in this state and engaged in the business of carrying passengers for hire, to which a certificate has been issued under section 13b-80 and seventy-five per cent of whose gross operating revenue is derived from operations within this state.

(1971, P.A. 140, S. 1; P.A. 79-627, S. 2, 6; P.A. 82-25, S. 1, 10; P.A. 84-429, S. 49; P.A. 85-391, S. 5, 7; P.A. 86-403, S. 22, 132; P.A. 95-79, S. 33, 189; P.A. 17-202, S. 37.)

History: P.A. 79-627 defined gasohol in Subsec. (b) and included gasohol as a fuel under provisions of section, effective July 1, 1979, and applicable to fuel sold on or after that date; P.A. 82-25 eliminated reference to “association of persons, firm or corporation” in definition of distributor, changed definition of “fuels” to conform with Sec. 14-1 and added definition of “Connecticut motor bus company”, effective July 1, 1982, and applicable to fuel sales by distributors on or after that date; P.A. 84-429 made technical changes for statutory consistency; P.A. 85-391 redefined “distributor” in Subsec. (a) to include any person who stores fuels in such amounts as to equal or exceed an amount to be established by the commissioner for purposes of such determination; P.A. 86-403 made technical changes; P.A. 95-79 redefined “person” to include a limited liability company, effective May 31, 1995; P.A. 17-202 amended Subsec. (c) by replacing “physically handicapped persons” with “persons with physical disabilities”.

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In this chapter (30 sections)
  1. 12-455 · Definitions
  2. 12-455a · Definitions
  3. 12-456 · Distributor's license. Surety bond. Service of process on…
  4. 12-457 · Records to be kept by distributor. Statement to purchaser
  5. 12-458 · Returns. Rate and payment of tax. Exemptions. Penalties
  6. 12-458a · Purchase of fuel for export by distributor licensed in…
  7. 12-458b · Payment of tax by persons other than distributors
  8. 12-458c · Imposition of tax not applicable to sales of fuel for certain…
  9. 12-458d · Imposition of fuel excise tax
  10. 12-458e · Liability for wilful nonpayment of taxes collected
  11. 12-458f · Alternative fuels not subject to tax
  12. 12-458g · Diesel inventory tax as of July 1, 2002
  13. 12-458h · Calculation of rate of tax to be imposed on the sale or use…
  14. 12-458i · Computation of tax on motor vehicle fuels in a gaseous form
  15. 12-459 · Refunds of tax related to certain uses of fuel
  16. 12-460a · Deposit of certain tax revenues into the Conservation Fund
  17. 12-461 · Hearings before commissioner concerning any tax, penalty or…
  18. 12-461a · Fuel held or transported with intent to avoid tax. Declared…
  19. 12-461b · Fuel in transport must be supported by valid invoices. Seller…
  20. 12-461c · Fuel and property subject to seizure. Procedure for sale…
  21. 12-462 · Exempt aviation fuel
  22. 12-462a · Exempt dyed diesel fuel
  23. 12-463 · Appeal to Superior Court by distributor concerning…
  24. 12-464 · Penalties for wilful violations or fraudulent intent
  25. 12-475 · Regulations. Enforcement. Collection procedure. Lien against…
  26. 12-475a · Agreements with other jurisdictions concerning cooperative…
  27. 12-476 · Payment of receipts to Treasurer
  28. 12-476a · Fuel transporters to report to commissioner. Penalty for…
  29. 12-476b · Identification of vehicles transporting fuel. Penalty for…
  30. 12-476c · Duties of master of barge or tanker. Invoice or bill of sale
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