Sec. 12-459. Refunds of tax related to certain uses of fuel. (a) The payment of
the tax provided for by section 12-458 shall be subject to refund as provided herein
when such fuel has been sold for use of any of the following: (1) Any person, other than
one engaged in the business of farming, when such fuel is used other than in motor
vehicles licensed or required to be licensed to operate upon the public highways of this
state, except that no tax paid on fuel which is taken out of this state in a fuel tank
connected with the engine of a motor vehicle and which is consumed without this state
shall be refunded; (2) any person engaged in the business of farming, when such fuel
is used other than in motor vehicles licensed or required to be licensed to operate upon
the public highways of this state or such fuel is used in motor vehicles registered exclusively for farming purposes, except that no tax paid on fuel which is taken out of this
state in a fuel tank connected with the engine of a motor vehicle and which is consumed
without this state shall be refunded; (3) the United States; (4) a Connecticut motor bus
company, as defined in subsection (e) of section 12-455a, engaged in the business of
carrying passengers for hire in this state in common carrier motor vehicles, or any person,
association or corporation engaged in the business of operating taxicabs in this state
pursuant to a certificate under chapter 244a, when such fuel is used in such common
carrier motor vehicle or taxicab on roads in this state, except that with respect to such
fuel used in a taxicab only fifty per cent of the tax paid on any purchase of fuel applicable
to mileage on any roads in this state shall be refunded; (5) any person, association or
corporation engaged in the business of operating a motor vehicle in livery service pursuant to a permit issued under chapter 244b, or a motor bus over highways within this
state and between points within and without this state pursuant to a permit issued under
chapter 244, when such fuel is used in such motor bus on roads in this state for the
exclusive purpose of transporting passengers for hire to or from airport facilities, except
that with respect to any such motor vehicle in livery service pursuant to a permit issued
under chapter 244b only fifty per cent of the tax paid on any purchase of fuel applicable
to mileage on any roads in this state shall be refunded; (6) this state or a municipality
of this state, when such fuel is used in vehicles owned and operated, or leased and
operated, by this state or municipality for governmental purposes; (7) any school bus,
as defined in section 14-275; (8) a hospital, when such fuel is used in an ambulance
owned by such hospital; (9) a nonprofit civic organization approved by the commissioner, when such fuel is used in an ambulance owned by such organization; (10) a
transit district formed under chapter 103a or any special act, when such fuel is used in
vehicles owned and operated, or leased and operated, by such transit district for the
purposes of such transit district; (11) a corporation or an employee of a corporation or
of the United States, this state or a municipality of this state, when such fuel is used in
a high-occupancy commuter vehicle on roads in this state, which vehicle is owned or
leased by such corporation or such employee, seats at least ten but not more than fifteen
passengers and has a minimum average daily passenger usage of nine persons to and
from work, for the purpose of transporting such passengers to and from work daily; (12)
a person, corporation or association operating a motor vehicle in livery service which
is registered in accordance with the provisions of section 13b-83, when such fuel is used
in such motor vehicle in livery service on roads in this state; and (13) a federally funded
nutrition program approved by the commissioner, when such fuel is used in a delivery
vehicle on roads in this state for the exclusive purpose of delivering meals to senior
citizens.
(b) All claims for refund shall be accompanied by original invoices or sales receipts
or other statements of fact, under penalty of false statement, showing, to the satisfaction
of the commissioner, that the tax has been paid on the fuel involved in such refund,
and any other information which is deemed necessary by the commissioner for the
determination of such claims. Any claim for refund of said tax for fuel used during any
calendar year shall be filed with the commissioner on or before May thirty-first of the
succeeding year. Such claim shall be on a form prescribed by the commissioner which
shall contain such information as he deems necessary for the determination of such
claim.
(c) Each claim for refund filed under this section must involve at least two hundred
gallons of fuel eligible for tax refund.
(d) (1) The commissioner shall, within ninety days after receipt of any claims under
this section, transmit all claims approved by him to the Comptroller, who shall draw
his order upon the State Treasurer for payment. If the commissioner determines that
any such claim is not valid, either in whole or in part, he shall mail notice of the proposed
disallowance to the claimant and such notice shall set forth briefly the commissioner's
findings of fact and the basis of disallowance in each case decided in whole or in part
adversely to the claimant. Sixty days after the date on which it is mailed, a notice of
proposed disallowance shall constitute a final disallowance except only for such
amounts as to which the claimant has filed, as provided in subdivision (2) of this subsection, a written protest with the Commissioner of Revenue Services.
(2) On or before the sixtieth day after the mailing of the proposed disallowance,
the claimant may file with the commissioner a written protest against the proposed
disallowance in which the claimant sets forth the grounds on which the protest is based.
If a protest is filed, the commissioner shall reconsider the proposed disallowance and,
if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.
(3) The commissioner shall mail notice of his determination to the claimant, which
notice shall set forth briefly the commissioner's findings of fact and the basis of decision
in each case decided in whole or in part adversely to the claimant.
(4) The action of the commissioner on the claimant's protest shall be final upon the
expiration of one month from the date on which he mails notice of his action to the
claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-463.
(e) Repealed by P.A. 88-314, S. 53, 54.
(1949 Rev., S. 2555; 1953, S. 1416d; 1957, P.A. 170; 543, S. 1, 2; 1958 Rev., S. 14-337; 1959, P.A. 579, S. 5; 673, S.
2; 1963, P.A. 219; 233; 1967, P.A. 625, S. 2; 1969, P.A. 392; P.A. 77-542, S. 1, 2; P.A. 78-322, S. 2, 5; P.A. 79-627, S.
4, 6; P.A. 82-25, S. 2, 10; P.A. 84-427, S. 4; 84-541, S. 1, 2; P.A. 85-437, S. 1; P.A. 88-314, S. 53, 54; P.A. 97-232, S. 1,
2; 97-243, S. 58, 67; P.A. 98-190, S. 2, 3; 98-244, S. 21, 35; P.A. 03-225, S. 11.)
History: 1959 acts replaced previous provisions; 1963 acts made technical changes and required form in Subsec. (b)
to contain information required for federal gas tax refunds; 1967 act required that application for refund be filed within
one year, rather than six months, of purchase in Subsec. (a), required that claim contain information deemed necessary by
commissioner, rather than same information as required for refunds of federal gasoline tax and added new Subsec. (c)
requiring claim to pertain to at least one hundred gallons, relettering remaining Subsecs. accordingly; 1969 act amended
Subsec. (b) to replace "one-year" with "twelve-month", "June thirtieth" with "December thirty-first", "September thirtieth"
with "March thirty-first" and "same year" with "succeeding year" in provision re refund claims and added exception for
initial claims; P.A. 77-542 included in fifty per cent refund provision of Subsec. (a) "any person, association or corporation
engaged in the business of operating taxicabs in this state ..."; P.A. 78-322 amended Subsec. (a) to provide fifty per cent
refund for operation on any road in state rather than on town and city roads and to include in eligibility for refund persons,
associations or corporations operating a motor vehicle in livery service or motor bus for transporting passengers to and
from airports, effective July 1, 1978, and applicable to motor fuel or special fuel purchased for use on or after that date
except that any provisions concerning refund of tax with respect to motor fuel or special fuel used in taxicabs shall be
applicable to such fuel purchased for that use on or after July 1, 1977; P.A. 79-627 included gasohol under Subsec. (c),
effective July 1, 1979, and applicable to fuel sold on or after that date; P.A. 82-25 revised refund provisions so as to be
applicable to any use of fuel for which refund is allowed, enabling repeal of Sec. 12-460 which also concerned refund of
tax related to certain uses, effective July 1, 1982 and applicable to fuel sales by distributors on or after that date; P.A. 84-427 amended Subdiv. (10) in Subsec. (a) by clarifying that the refund provisions are applicable in the case of a transit
district if the fuel is used in vehicles owned and operated, or leased and operated, by such transit district; P.A. 84-541
added definition of Connecticut motor bus company by reference to Sec. 12-455a and provided for full refund of motor
fuel tax for fuel used by Connecticut motor buses in operation on or after July 1, 1984; P.A. 85-437 amended Subsec. (a)
by adding Subdiv. (12) which provides for the refunding of the tax to any person, corporation or association operating a
motor vehicle in livery service which is registered in accordance with the provisions of Sec. 13b-83; P.A. 88-314 repealed
former Subsec. (e) which had specified penalties for false or fraudulent refund claims, 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; P.A. 97-232 amended Subsec. (a) to add Subdiv. (13) re fuel used in delivery of federally funded nutrition program,
effective July 1, 1997, and applicable to fuel sales on or after July 1, 1997; P.A. 97-243 amended Subsec. (d) to provide
for an administrative hearing with the department before taking an appeal to the Superior Court and establish the time for
filing a claim, effective July 1, 1997, and applicable to claims for refund filed on or after said date; P.A. 98-190 amended
Subdiv. (7) of Subsec. (a) to delete existing language and insert any school bus as defined in Sec. 14-275, effective July
1, 1998, and applicable to sales occurring on or after said date; P.A. 98-244 amended Subsec. (b) to change the date by
which claims for refund must be filed from March thirty-first to May thirty-first, effective June 8, 1998, and applicable to
claims for refund filed on or after January 1, 1999; P.A. 03-225 amended Subsec. (a) to specify in Subdivs. (11), (12) and
(13) that refunds are for use of fuel in vehicles on roads in this state, effective July 9, 2003.
Subsec. (a):
Subdiv. (1) cited. 205 C. 51, 60.
Subsec. (b):
Cited. 205 C. 51, 58.
Secs. 12-459a and 12-460. Definition. Refunds for fuel used by certain municipal and other vehicles. Sections 12-459a and 12-460 are repealed.
(1949, Rev., S. 2553; 1953, S. 1415d; 1958 Rev., S. 14-338; 1959, P.A. 579, S. 6; 673, S. 3, 4; 1961, P.A. 89, S. 2;
1963, P.A. 165; February, 1965, P.A. 70; 1969, P.A. 386, S. 1; 615; 1971, P.A. 784, S. 2; June, 1971, P.A. 1, S. 8; 1972,
P.A. 205, S. 2; P.A. 74-248, S. 1, 2; P.A. 75-511, S. 2, 3; P.A. 78-322, S. 1, 5; P.A. 82-25, S. 9, 10.)
Sec. 12-460a. Deposit of certain tax revenues into the Conservation Fund. (a)
Notwithstanding the provisions of section 13b-61, with respect to the fiscal year ending
June 30, 2003, the Commissioner of Revenue Services shall deposit into the Conservation Fund established under section 22a-27h two million dollars of the amount of the
funds received by the state from the tax imposed under this chapter attributable to sales
of fuel from distributors to any boat yard, public or private marina or other entity renting
or leasing slips, dry storage, mooring or other space for marine vessels provided (1) two
hundred fifty thousand dollars shall be credited to the boating account, and (2) one
million dollars shall be credited to the fisheries account of which not less than seventy-five thousand dollars shall be allocated to The University of Connecticut for the Long
Island Sound councils.
(b) With respect to fiscal years ending on or after June 30, 2004, the Commissioner
of Revenue Services shall deposit into the Conservation Fund established under section
22a-27h three million dollars of the amount of the funds received by the state from the
tax imposed under this chapter attributable to sales of fuel from distributors to any boat
yard, public or private marina or other entity renting or leasing slips, dry storage, mooring
or other space for marine vessels provided (1) two hundred fifty thousand dollars shall
be credited to the boating account, and (2) two million dollars shall be credited to the
fisheries account of which not less than seventy-five thousand dollars shall be allocated
to The University of Connecticut for the Long Island Sound councils.
(P.A. 95-160, S. 50, 69; P.A. 96-139, S. 12, 13; P.A. 98-225, S. 1, 2; P.A. 99-173, S. 55, 65; June Sp. Sess. P.A. 99-1,
S. 13, 51; P.A. 00-170, S. 37, 42; May 9 Sp. Sess. P.A. 02-1, S. 72.)
History: P.A. 95-160, S. 50 effective July 1, 1995; P.A. 96-139 changed effective date of P.A. 95-160 but without
affecting this section; P.A. 98-225 increased funds deposited into Conservation Fund from $250,000 to $500,000, effective
July 1, 1998; P.A. 99-173 increased the transfer of revenue from the Transportation Fund to the Conservation Fund from
$500,000 to $2,000,000, effective July 1, 1999; June Sp. Sess. P.A. 99-1 reduced amount credited to fisheries account
from $1,750,000 to $1,050,000, effective July 1, 1999; P.A. 00-170 increased the amount of funds transferred to the
Conservation Fund to $3,000,000, increased the amount of funds credited to the fisheries account to $2,050,000, and
provided specific allocation of the fisheries account moneys credited under this section, effective July 1, 2000; May 9 Sp.
Sess. P.A. 02-1 deleted former provisions and added new Subsecs. (a) and (b) re transfer of certain revenue to the Conservation Fund and the allocation of such revenue, effective July 1, 2002.
Sec. 12-461. Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.
Any distributor aggrieved by the action of the commissioner or his authorized agent in
fixing the amount of any tax, penalty or interest provided for by this chapter may apply
to the commissioner, in writing, within sixty days after the notice of such action is
delivered or mailed to it, for a hearing and a correction of the amount of such tax, penalty
or interest so fixed, setting forth the reasons why such hearing should be granted and
the amount in which such tax, penalty or interest should be reduced. The commissioner
shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified forthwith. If it is granted,
the commissioner shall notify the applicant of the time and place fixed for such hearing.
After such hearing the commissioner may make such order in the premises as appears
to him just and lawful and shall furnish a copy of such order to the applicant. The
commissioner may, by notice in writing, at any time within three years after the date
when any return of any distributor has been due, order a hearing on his own initiative
and require the distributor or any other individual whom he believes to be in possession
of relevant information concerning the distributor to appear before him or his authorized
agent with any specified books of account, papers or other documents, for examination
under oath. The commissioner, after a hearing, may suspend or revoke the distributor's
license of any distributor violating any provision of this chapter.
(1949 Rev., S. 2557; 1958 Rev., S. 14-339; 1959, P.A. 579, S. 7; 1971, P.A. 870, S. 99; P.A. 76-436, S. 320, 681; P.A.
77-614, S. 139, 610; P.A. 78-280, S. 5, 127; P.A. 82-259, S. 4, 7; P.A. 91-236, S. 10, 25.)
History: 1959 act replaced previous provisions; 1971 act substituted court of common pleas for superior court, effective
September 1, 1971, except that courts with cases pending retain jurisdiction unless pending matters deemed transferable;
P.A. 76-436 substituted superior court for court of common pleas and "Hartford county" for "county of Hartford", effective
July 1, 1978; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 78-280 substituted judicial district of Hartford-New Britain for Hartford county; P.A. 82-259 substituted, in lieu of
the appeal procedure to the superior court previously provided for in this section, provisions concerning administrative
hearings before the commissioner related to any tax, penalty or interest under this chapter; P.A. 91-236 provided for sixty,
rather than thirty, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date.
Cited. 31 CS 134.
Sec. 12-461a. Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof. Any fuel subject to tax imposed under this chapter,
which in the course of transport within the state is not properly supported by invoice or
delivery tickets as required by section 12-461b and which is in the possession, custody
or control of any person for purposes of being consumed, sold or transported in this
state, with intent to evade or violate the provisions of this chapter or avoid payment of
the tax imposed hereunder and any truck, tractor, trailer, vessel, conveyance or other
vehicle used in the transportation of such fuel and all other paraphernalia, equipment
or other tangible personal property, incident to use for such purposes, found in the place,
building, truck, tractor, trailer, vessel, conveyance or other vehicle where such fuel is
found, are declared to be contraband goods; and any house, building or other premises
and any vehicle or other conveyance suspected of containing such contraband goods
may be searched under due process of law; and any such contraband goods may be
seized by the commissioner, his agents or employees, or by any peace officer of this
state when directed by the commissioner to do so, without a warrant, provided nothing
herein shall be construed to require the commissioner to confiscate fuel or property
when he has reason to believe that the owner, consignee or consignor thereof is not
wilfully or intentionally evading the tax imposed under this chapter. Any property seized
under the provisions of this chapter may, in the discretion of the commissioner, be
offered by the commissioner for sale at public auction to the highest bidder after advertisement as provided in section 12-461c, or the commissioner may dispose of such
property in a manner which he deems to be in the best interest of the state. The commissioner shall deliver to the State Treasurer the proceeds of any sale made under the provisions of this section. The seizure and sale of any fuel or property under the provisions
of this section shall not relieve any person from a fine or other penalty for violation of
this chapter.
(P.A. 85-391, S. 2, 7.)
Cited. 205 C. 51, 58.
Sec. 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. 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, 58.
Sec. 12-461c. Fuel and property subject to seizure. Procedure for sale thereof.
When any property has been seized under the provisions of section 12-461a, the commissioner may, at his discretion, after a hearing as provided in section 12-461, advertise
such property for sale in a newspaper published or having a circulation in the town in
which the seizure took place, at least five days before the sale. Any person claiming an
interest in such property may make written application to the commissioner for a hearing,
stating his interest in the property and his reasons why such interest should not be forfeited. Further proceedings on such application for hearing shall be taken as provided
in sections 12-461 and 12-463. No sale of any property under the provisions of section
12-461a shall be made while an application for a hearing is pending before the commissioner, but the pendency of an appeal under the provisions of said section 12-463 shall
not prevent the sale unless the appellant posts a satisfactory bond, with surety, in an
amount double the estimated value of the property, conditioned upon the successful
termination of the appeal. When any such sale has been consummated, the proceeds
thereof shall become the property of the state, provided any person who has an interest
in such property shall have the same rights with respect to the proceeds of such sale as
such person had in relation to such property prior to sale.
(P.A. 85-391, S. 4, 7.)
Cited. 205 C. 51, 58.
Sec. 12-462. Exemption of aviation fuel. (a) The commissioner may license dealers to purchase fuel that is exempt under subparagraph (L) of subdivision (3) of subsection (a) of section 12-458 from distributors and to sell such nontaxable fuel, provided
they can properly control such sale, through meters or by full tank wagon compartment
delivery, directly into the fuel tank of any aircraft or aircraft engine. The dealer so
licensed shall keep and maintain proper accounting records of all purchases from the
distributor and sales invoices to the purchaser, showing the signature of the purchaser
and the license number of the aircraft serviced, and the inventory on hand on the first
day of each month. Such records shall be preserved for a period of at least three years
and shall be audited by the commissioner at regular intervals. Any discrepancies found
to exist for which a satisfactory explanation cannot be submitted shall be subject to the
tax imposed by section 12-458 against such dealer. The license to sell fuel as a dealer
under this subsection may be revoked if the licensee fails to properly control and safeguard the state from any diversion to uses other than those specified in this section.
(b) Each distributor of aviation turbine fuel shall, on or before the twenty-fifth day
of each month, render a report to the commissioner. Such report shall state the number
of gallons of aviation turbine fuel sold or used by him during the preceding calendar
month, on forms to be furnished by the commissioner, and shall contain such further
information as the commissioner shall prescribe.
(1949, S. 1419d; 1957, P.A. 666; 1958 Rev., S. 14-344; 1959, P.A. 456; 579, S. 8; 1967, P.A. 625, S. 3; P.A. 79-631,
S. 45, 111; P.A. 84-427, S. 5; P.A. 97-243, S. 36, 67; P.A. 98-262, S. 8, 22.)
History: Later 1959 act replaced previous provisions; 1967 act substituted discrepancies "for which a satisfactory
explanation cannot be submitted" for discrepancies "not accounted for by spillage, shrinkage or evaporation" and tax
"imposed by section 12-458" for tax "of six cents per gallon"; P.A. 79-631 made technical changes; P.A. 84-427 deleted
the reference to repealed Sec. 12-466 and added Subsec. (b) requiring that each distributor of aviation turbine fuel shall
be required to submit to the commissioner, monthly, a report concerning the number of gallons of such fuel sold or used
by such distributor during the preceding month; P.A. 97-243 amended Subsec. (a) to provide for the tax free sales of
aviation fuel for aviation purpose at airports and to make conforming and technical changes, effective June 24, 1997, and
applicable to sales occurring on or after January 1, 1998; P.A. 98-262 amended Subsec. (a) to change reference from
Subpara. (M) to Subpara. (L) of Subdiv. (3) of Subsec. (a) of Sec. 12-458, effective June 8, 1998.
Sec. 12-463. Appeal to Superior Court by distributor concerning determination by commissioner under this chapter. Any distributor aggrieved because of any
order, decision, determination or disallowance of the commissioner made under this
chapter may, within one month after service of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial
district of New Britain, which shall be accompanied by a citation to the Commissioner
of Revenue Services to appear before said court. Such citation shall be signed by the
same authority, and such appeal shall be returnable at the same time and served and
returned in the same manner, as is required in case of a summons in a civil action. The
authority issuing the citation shall take from the appellant a bond or recognizance to the
state of Connecticut, with surety, to prosecute the appeal to effect and to comply with
the orders and decrees of the court in the premises. Such appeals shall be preferred cases,
to be heard, unless cause appears to the contrary, at the first session, by the court or by
a committee appointed by it. Said court may grant such relief as may be equitable and,
if such tax has been paid prior to the granting of such relief, may order the Treasurer to
pay the amount of such relief, with interest at the rate of two-thirds of one per cent per
month or fraction thereof to the aggrieved distributor. If the appeal has been taken without probable cause, the court may tax double or triple costs, as the case demands; and,
upon all such appeals which may be denied, costs may be taxed against the appellant
at the discretion of the court, but no costs shall be taxed against the state.
(1949 Rev., S. 2556; 1958 Rev., S. 14-339; 1959, P.A. 579, S. 9; 1971, P.A. 870, S. 100; P.A. 76-436, S. 321, 681;
P.A. 78-280, S. 5, 6, 127; P.A. 82-259, S. 5, 7; P.A. 88-230, S. 1, 12; P.A. 89-343, S. 13, 17; P.A. 90-98, S. 1, 2; P.A. 93-142, S. 4, 7, 8; P.A. 95-26, S. 23, 52; 95-220, S. 4-6; P.A. 99-215, S. 24, 29.)
History: 1959 act replaced previous provisions; 1971 act substituted court of common pleas for superior court, effective
September 1, 1971, except that courts with cases pending retain jurisdiction unless matters pending deemed transferable;
P.A. 76-436 substituted superior court for court of common pleas and "Hartford county" for "county of Hartford", effective
July 1, 1978; P.A. 78-280 substituted judicial district of Hartford-New Britain for Hartford county; P.A. 82-259 amended
section by deleting provisions pertaining to suspension or revocation of a distributor's license and appeal from such action
to superior court, and substituting in lieu thereof a procedure for appeal to superior court by any distributor aggrieved by
any determination by the commissioner under this chapter; P.A. 88-230 replaced "judicial district of Hartford-New Britain"
with "judicial district of Hartford", effective September 1, 1991; P.A. 89-343 increased the rate of interest on the amount
of relief ordered by the court from six to nine per cent per annum; P.A. 90-98 changed effective date of P.A. 88-230 from
September 1, 1991, to September 1, 1993; P.A. 93-142 changed the effective date of P.A. 88-230 from September 1, 1993,
to September 1, 1996, effective June 14, 1993; P.A. 95-26 lowered interest rate from nine per cent per annum to two-thirds
of one per cent per month, effective July 1, 1995, and applicable to taxes due and owing on or after July 1, 1995, whether
or not those taxes first became due before said date; P.A. 95-220 changed the effective date of P.A. 88-230 from September
1, 1996, to September 1, 1998, effective July 1, 1995; P.A. 99-215 replaced "judicial district of Hartford" with "judicial
district of New Britain", effective June 29, 1999.
Sec. 12-464. Penalties for wilful violations or fraudulent intent. (a) Any person
required under this chapter to pay any tax, or required under this chapter or by regulations
adopted in accordance with the provisions of section 12-475 to make a report, keep any
records or supply any information, who wilfully fails to pay such tax, make such report,
keep such records, or supply such information, at the time required by law or regulations,
shall, in addition to any other penalty provided by law, be fined not more than one
thousand dollars or imprisoned not more than one year or both. Notwithstanding the
provisions of section 54-193, no person shall be prosecuted for a violation of the provisions of this subsection committed on or after July 1, 1997, except within three years
next after such violation has been committed. As used in this section, person includes
any officer or employee of a corporation or a member or employee of a partnership
under a duty to pay such tax, to make such report, keep such records or supply such
information.
(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, report, account, statement, or other document, known by him to be
fraudulent or false in any material matter, shall in addition to any other penalty provided
by law, be fined not more than five thousand dollars or imprisoned not more than five
years nor less than one year or both. No person shall be charged with an offense under
both subsections (a) and (b) of this section in relation to the same tax period but such
person may be charged and prosecuted for both such offenses upon the same information.
(c) Any person who violates any provision of this chapter, for which no other penalty
is provided, shall be fined not more than one thousand dollars or imprisoned not more
than one year or both.
(1949 Rev., S. 2561; 1953, S. 1418d; 1958 Rev., S. 14-343; 1959, P.A. 579, S. 10; 1971, P.A. 140, S. 2; P.A. 77-614,
S. 139, 610; P.A. 82-172, S. 8, 14; P.A. 88-314, S. 34, 54; P.A. 97-203, S. 8, 20.)
History: 1959 act replaced previous provisions; 1971 act substituted "section 12-456" for repealed Sec. 12-455; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 82-172 eliminated
reference to enforcement of payment of tax on motor fuel not paid when due (provisions for collection of said tax, state
liens and foreclosure procedure included in section 12-475); P.A. 88-314 deleted the entire section concerning the applicable
penalty for making a false or fraudulent return and substituted in lieu thereof penalty provisions pertaining to (1) wilful
failure to pay the tax or file a return or report within the time required or (2) wilful delivery of a return or other document
known to be false in any material matter, 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; P.A. 97-203 amended Subsec.
(a) to extend to three years the time within which persons wilfully failing to file tax returns or pay taxes may be criminally
prosecuted, effective July 1, 1997.
Taxpayer may pay under protest and sue for recovery if he claims tax not due. 115 C. 562.
Secs. 12-465 to 12-474. Special fuels tax. Sections 12-465 to 12-474, inclusive,
are repealed.
(1959, P.A. 579, S. 11-20; 1961, P.A. 336, S. 1, 2; 1963, P.A. 145; 146; 147; 148; February, 1965, P.A. 83, S. 1; 325,
S. 11; 1967, P.A. 8, S. 1; 625, S. 4, 5; 1969, P.A. 388, S. 15; 612, S. 2; June, 1971, P.A. 8, S. 32, 33; P.A. 73-2, S. 2, 11;
73-636, S. 2, 3; P.A. 75-374, S. 2, 3; P.A. 76-114, S. 6, 21; 76-284, S. 1, 2; 76-436, S. 322, 681; P.A. 77-614, S. 139, 610;
P.A. 78-280, S. 1, 127; 78-322, S. 4, 5; P.A. 79-32, S. 1, 2; 79-221, S. 1, 2; P.A. 81-64, S. 14, 23; 81-411, S. 33, 42; P.A.
82-25, S. 9, 10; 82-472, S. 182, 183.)
Sec. 12-475. Regulations. Enforcement. Collection procedure. Lien against
real estate. Investigation or hearing procedure. (a) The Commissioner of Revenue
Services shall prescribe regulations for the enforcement of this chapter.
(b) The commissioner is authorized to avail himself or herself of the services of the
state police and the Commissioner of Motor Vehicles in enforcing this chapter.
(c) The amount of any tax, penalty or interest due and unpaid under the provisions
of this chapter may be collected under the provisions of section 12-35. The warrant
therein provided for shall be signed by the commissioner or his or her authorized agent.
The amount of any such tax, penalty and interest shall be a lien, from the last day of the
month next preceding the due date of such tax until discharged by payment, against all
real estate of the taxpayer within the state, and a certificate of such lien signed by the
commissioner may be filed for record in the office of the clerk of any town in which
such real estate is situated, provided no such lien shall be effective as against any bona
fide purchaser or qualified encumbrancer of any interest in any such property. When
any tax with respect to which a lien has been recorded under the provisions of this section
has been satisfied, the commissioner, upon request of any interested party, shall issue
a certificate discharging such lien, which certificate shall be recorded in the same office
in which the lien is recorded. Any action for the foreclosure of such lien shall be brought
by the Attorney General in the name of the state in the superior court for the judicial
district in which the property subject to such lien is situated, or, if such property is
located in two or more judicial districts, in the superior court for any one such judicial
district, and the court may limit the time for redemption or order the sale of such property
or make such other or further decree as it judges equitable.
(d) In carrying out the provisions of this chapter, the commissioner, and any representative of the commissioner authorized to conduct any inquiry, investigation or hearing, may administer oaths and take testimony under oath in any inquiry or investigation
related to the tax imposed under this chapter. At any such hearing ordered by the commissioner, the commissioner or the commissioner's representative authorized to conduct
such hearing and to issue such process as may be necessary for such hearing may subpoena witnesses and require the production of books, papers and documents pertinent
to such inquiry. No witness under subpoena shall be excused from testifying or from
producing books or other documentary evidence on the ground that such testimony or
the production of such books or other documentary evidence would tend to incriminate
the witness provided such evidence or the books or other documentary evidence so
produced shall not be used in any criminal proceeding against the witness. If any person
disobeys such process or, having appeared in obedience to such process, refuses to
answer any pertinent question put to him or her by the commissioner or the commissioner's authorized representative, or to produce any books and other documentary evidence
pursuant to such questioning, the commissioner or such representative may apply to the
superior court for the judicial district in which the taxpayer resides or in which the
business has been conducted setting forth such disobedience to process or refusal to
answer. The court shall order such person to appear before said court to answer such
question or to produce such books and documentary evidence and, upon such person's
refusal to do so, shall commit such person to a community correctional center until such
person testifies, but not for a longer period than sixty days. Notwithstanding the serving
of the term of such commitment by any person, the commissioner may proceed in all
respects with such inquiry and examination as if the witness had not previously been
called upon to testify.
(1959, P.A. 579, S. 21; P.A. 76-436, S. 323, 681; P.A. 77-614, S. 139, 486, 587, 610; P.A. 78-303, S. 85, 136; P.A. 82-172, S. 9, 14; P.A. 04-201, S. 2.)
History: P.A. 76-436 substituted superior court for court of common pleas in Subsec. (a), effective July 1, 1978;
P.A. 77-614 and P.A. 78-303 substituted commissioner of revenue services for tax commissioner and made state police
department a division within the department of public safety, effective January 1, 1979; P.A. 82-172 added provisions
concerning (1) collection of tax, (2) lien against real estate related to overdue taxes and (3) lien foreclosure procedure and
deleted previous provisions in Subsec. (a) re hearings and appeals; P.A. 04-201 amended Subsecs. (b) and (c) to make
technical changes for the purposes of gender neutrality and added Subsec. (d) re investigation or hearing procedures to
enforce the tax under chapter, effective June 3, 2004.
Cited. 205 C. 51, 58.
Sec. 12-475a. Agreements with other jurisdictions concerning cooperative
motor vehicle fuels tax audits. The Commissioner of Revenue Services may, for purposes of cooperative audits of reports and returns related to the state tax on motor vehicle
fuels, enter into agreements with the appropriate authorities of other jurisdictions imposing tax on motor vehicle fuels similar to that imposed in Connecticut under this chapter.
In performing any such audit or part thereof, any officer or employee of any such other
jurisdiction shall be deemed an authorized agent of this state for such purpose and such
audit or part thereof shall have the same effect as a similar audit by the Department of
Revenue Services.
(P.A. 90-54.)
Sec. 12-476. Payment of receipts to Treasurer. Moneys collected under the provisions of this chapter shall be paid promptly to the State Treasurer in accordance with
section 13b-61.
(1949 Rev., S. 2559; 1958 Rev., S. 14-341; 1959, P.A. 579, S. 22; June, 1971, P.A. 8, S. 34; P.A. 73-2, S. 3, 11; 73-675, S. 5, 44; P.A. 74-342, S. 12, 43.)
History: 1959 act replaced former provisions; 1971 act added exception re moneys credited to general fund; P.A. 73-2 substituted "money in excess of eight cents per gallon ..." for "amount collected from the tax increase ..." in exception
re moneys credited to general fund; P.A. 73-675 substituted "transportation fund" for "highway fund"; P.A. 74-342 provided
that tax receipts be paid to state treasurer rather than credited to transportation fund or general fund.
Sec. 12-476a. Fuel transporters to report to commissioner. Penalty for violations. Every railroad company, every street, suburban or interurban railroad company,
every pipe line company, every water transportation company, and every common carrier transporting fuel, either in interstate commerce to or from points within the state,
and every person transporting fuel by whatever manner to or from a point in the state,
shall at any time, and from time to time, upon written request of the commissioner,
report under penalty of false statement on forms prescribed by said commissioner all
deliveries of fuel so made to or from points within the state, for such periods as the
commissioner may specify. Such reports shall show the name and address of the person
to whom the deliveries of fuel have actually and in fact been made, the name and address
of the originally named consignee, if fuel has been delivered to any other than the originally named consignee, the point of origin, the point of delivery, the date of delivery,
and the number and initials of each tank car and the number of gallons contained therein,
if shipped by rail, the name of the boat, barge or vessel, and the number of gallons
contained therein, if shipped by water, the license number of each tank truck and the
number of gallons contained therein, if transported by motor truck, or, if delivered by
other means, the manner in which such delivery is made; and such other additional
information relative to shipments of fuel as the commissioner may require. Any person
who violates any provision of this section shall be fined five hundred dollars for each
offense.
(1967, P.A. 625, S. 6; 1971, P.A. 871, S. 83; P.A. 82-25, S. 3, 10; P.A. 88-314, S. 35, 54.)
History: 1971 act substituted "false statement" for "perjury"; P.A. 82-25 changed references to "gasoline" to "fuel",
effective July 1, 1982, and applicable to fuel sales by distributors on or after that date; P.A. 88-314 added the fine at the
end of the section applicable to any transporter of fuel in the state who fails to make any report 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.
Sec. 12-476b. Identification of vehicles transporting fuel. Penalty for failure
to comply. 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.
Sec. 12-476c. Duties of master of barge or tanker. Invoice or bill of sale. The
commissioner or his authorized agent may at any time during normal business hours
inspect the books of any carrier to determine if the requirements of this section are being
complied with properly. The master or other person in charge of any barge, tanker or
other vessel in which fuel is being transported, other than the fuel being transported for
use in operating the engine which propels such vessel, shall have in his possession an
invoice, bill of sale or other evidence showing the name and address of the consignor
or person from which such fuel was received by him, and the name and address of the
consignee or person to whom he is to make delivery of the same, together with the
number of gallons to be delivered to each such person, and shall upon the request of
any agent of the commissioner produce such invoice, bill of sale or other record evidence
for inspection. Any person who violates this section shall be fined five hundred dollars
for each offense.
(1967, P.A. 625, S. 8; P.A. 82-25, S. 5, 10; P.A. 88-314, S. 37, 54.)
History: P.A. 82-25 changed references to "gasoline" to "fuel", effective July 1, 1982, and applicable to fuel sales by
distributors on or after that date; P.A. 88-314 added the fine of five hundred dollars for each offense in lieu of the preceding
fine of not more than one hundred dollars for the first offense and not less than one hundred dollars for each subsequent
offense, 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.
Secs. 12-476d to 12-477b. Imposition of excise tax on fuel; rate; penalty for
failure to file report or pay tax. Tax Commissioner to succeed to powers and duties
of Motor Vehicle Commissioner. Distribution of certain revenue to transit districts
and municipalities. Tax on fuel in inventory as of May 31, 1976. Sections 12-476d
to 12-477b, inclusive, are repealed.
(1959, P.A. 579, S. 23; 1969, P.A. 612, S. 3; P.A. 73-2, S. 5, 11; P.A. 76-322, S. 26, 27; 76-391, S. 1, 2; P.A. 82-25,
S. 9, 10; P.A. 82-472, S. 182, 183.)