Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-490

Tax in addition to other taxes; payment to State Treasurer

Official textcga.ct.gov
The taxes imposed by this chapter are in addition to any other taxes imposed on motor carriers by any other provision of law. Moneys collected under the provisions of this chapter shall be paid promptly to the State Treasurer in accordance with section 13b-61.

(1961, P.A. 575, S. 13; June, 1971, P.A. 8, S. 35; P.A. 73-2, S. 4, 11; 73-675, S. 7, 44; P.A. 74-342, S. 14, 43.)

History: 1971 act added exception crediting tax receipts from increase to general fund; P.A. 73-2 changed exception so that tax receipts in excess of $0.08 per gallon credited to general fund; P.A. 73-675 substituted transportation fund for highway fund; P.A. 74-342 required that moneys be paid to state treasurer rather than credited to transportation fund or general fund.

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In this chapter (20 sections)
  1. 12-478 · Definitions
  2. 12-479 · Tax rate
  3. 12-479a · Tax rate increase
  4. 12-480 · Credit on tax. Refund. Challenging legality of registration fee
  5. 12-480a · Certain motor fuel dealers permitted to purchase diesel fuel…
  6. 12-481 · Bond for payment of tax
  7. 12-482 · Penalties for wilful violations of requirements of this chapter
  8. 12-483 · Payment of tax
  9. 12-484 · Reports by motor carriers. Regulations
  10. 12-484a · Charter or special operations omitted from quarterly reports
  11. 12-485 · Joint reports
  12. 12-486 · Inspection of books and records by the commissioner.…
  13. 12-486a · Deficiency assessments by commissioner
  14. 12-487 · Registration of vehicles for purposes of the motor carrier…
  15. 12-488 · Failure to file report or pay tax. Collection procedure and…
  16. 12-489 · Hearings before commissioner related to tax, penalty or…
  17. 12-490 · Tax in addition to other taxes; payment to State Treasurer
  18. 12-491 · Use of services of other departments. Investigation or hearing…
  19. 12-492 · Fine payable for violation of requirements in section 12-487
  20. 12-493 · Government vehicles and school buses excepted
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