Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-476b
Identification of vehicles transporting fuel. Penalty for failure to comply
(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.
Source: view the official text
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