Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-461b

Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure

Official textcga.ct.gov
Every person who transports fuels upon the public highways, roads, streets or waterways of this state shall have in his actual possession invoices or delivery tickets for such fuels, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser and the number of gallons and type of fuel so transported. If the fuel is consigned to or delivered to or purchased by any person in Connecticut, such seller or consignor shall be a distributor licensed as provided in section 12-456; if the invoices or delivery tickets specify that the fuel is to be delivered to any person in any other state or jurisdiction, such seller or consignor shall be required to be authorized by the laws of such other state or jurisdiction to engage in the business of distributing fuel on which the taxes imposed by such other state or jurisdiction have not been paid. In the absence of such invoices or delivery tickets, or, if the name or address of the consignee or purchaser is falsified or if the seller or consignor is not authorized to distribute fuel, the fuel so transported shall be deemed contraband and shall be subject to confiscation. Any transporter, shipper or any person who violates any provision of this section shall be imprisoned not more than one year or be fined not more than one thousand dollars or both.

(P.A. 85-391, S. 3, 7; P.A. 86-7, S. 1, 3.)

History: P.A. 86-7 applied provisions to transportation of fuels on waterways.

Cited. 205 C. 51.

Source: view the official text

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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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