Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-476b

Identification of vehicles transporting fuel. Penalty for failure to comply

Official textcga.ct.gov
All vehicles used in transporting fuel shall be identified by having the name or trade name of the true owner or the lessee thereof printed in plain view on both sides of the vehicle in prominent and legible letters not less than one and one-half inches in height. Any person who violates any provision of this section shall be fined five hundred dollars for each offense.

(1967, P.A. 625, S. 7; 1969, P.A. 387, S. 1; P.A. 73-216; P.A. 82-25, S. 4, 10; P.A. 83-295, S. 1; P.A. 88-314, S. 36, 54.)

History: 1969 act specified that names be printed “in plain view” and included lessees under provisions of section; P.A. 73-216 made provisions applicable to “all vehicles” rather than to “tank wagon trucks” only, allowed printing of trade name, required printing to be on both sides of vehicle and reduced required height of letters from four inches to one and one-half inches; P.A. 82-25 changed reference to “petroleum products” to “fuel”, effective July 1, 1982, and applicable to fuel sales by distributors on or after that date; P.A. 83-295 provided that violation of any provision of the section is an infraction; P.A. 88-314 added the fine at the end of the section applicable to the owner of any vehicle used in transporting fuel in the state which is not identified as required in this section, effective July 1, 1988, and applicable to any tax which first becomes due and payable on or after said date, to any return or report due on or after said date, or in the case of any ongoing obligation imposed in accordance with said act, to the tax period next beginning on or after said date.

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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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