Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-458i
Computation of tax on motor vehicle fuels in a gaseous form
# (a)
The Commissioner of Revenue Services, in consultation with the Commissioner of Energy and Environmental Protection, shall, on or before June 15, 2014, and on or before each June fifteenth thereafter, issue information concerning the computation of tax on motor vehicle fuels occurring in gaseous form. Such information shall include the conversion factor to be used to determine the liquid gallon equivalent of motor vehicle fuels in a gaseous form. Such conversion factor shall be consistent with the applicable federal standard, and shall be applicable for the twelve-month period beginning on the succeeding July first.
# (b)
The provisions of this section shall apply to propane only if such propane is used exclusively in motor vehicles owned by the purchaser of such propane and provided such propane is stored in a cylinder or tank owned by the purchaser. For purposes of this section, “propane” means a gaseous paraffin hydrocarbon that becomes liquid under pressure or reduced temperatures. (P.A. 14-155, S. 2.) History: P.A. 14-155 effective June 11, 2014. (Return to ChapterTable of Contents) (Return toList of Chapters) (Return toList of Titles)
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In this chapter (30 sections)
- 12-455 · Definitions
- 12-455a · Definitions
- 12-456 · Distributor's license. Surety bond. Service of process on…
- 12-457 · Records to be kept by distributor. Statement to purchaser
- 12-458 · Returns. Rate and payment of tax. Exemptions. Penalties
- 12-458a · Purchase of fuel for export by distributor licensed in…
- 12-458b · Payment of tax by persons other than distributors
- 12-458c · Imposition of tax not applicable to sales of fuel for certain…
- 12-458d · Imposition of fuel excise tax
- 12-458e · Liability for wilful nonpayment of taxes collected
- 12-458f · Alternative fuels not subject to tax
- 12-458g · Diesel inventory tax as of July 1, 2002
- 12-458h · Calculation of rate of tax to be imposed on the sale or use…
- 12-458i · Computation of tax on motor vehicle fuels in a gaseous form
- 12-459 · Refunds of tax related to certain uses of fuel
- 12-460a · Deposit of certain tax revenues into the Conservation Fund
- 12-461 · Hearings before commissioner concerning any tax, penalty or…
- 12-461a · Fuel held or transported with intent to avoid tax. Declared…
- 12-461b · Fuel in transport must be supported by valid invoices. Seller…
- 12-461c · Fuel and property subject to seizure. Procedure for sale…
- 12-462 · Exempt aviation fuel
- 12-462a · Exempt dyed diesel fuel
- 12-463 · Appeal to Superior Court by distributor concerning…
- 12-464 · Penalties for wilful violations or fraudulent intent
- 12-475 · Regulations. Enforcement. Collection procedure. Lien against…
- 12-475a · Agreements with other jurisdictions concerning cooperative…
- 12-476 · Payment of receipts to Treasurer
- 12-476a · Fuel transporters to report to commissioner. Penalty for…
- 12-476b · Identification of vehicles transporting fuel. Penalty for…
- 12-476c · Duties of master of barge or tanker. Invoice or bill of sale