Sec. 12-458h. Calculation of rate of tax to be imposed on the sale or use of
diesel fuel. (a)(1) The Commissioner of Revenue Services shall, on or before June 15,
2008, and on or before the fifteenth day of June thereafter, calculate, in accordance with
subsection (b) of this section, the applicable tax rate per gallon of diesel fuel on the sale
or use of such fuel during the twelve-month period beginning on the next succeeding
July first, and shall notify each distributor, the chairpersons and ranking members of
the joint standing committee of the General Assembly having cognizance of matters
relating to finance, revenue and bonding, and the Secretary of the Office of Policy and
Management of such applicable tax rate.
(2) The commissioner shall, on or before June 15, 2008, and on or before the fifteenth day of June thereafter, determine the average wholesale price per gallon of diesel
fuel in this state during the twelve-month period ending on the next preceding March
thirty-first by using wholesale price information for diesel fuel published by the Oil
Price Information Service. Such wholesale price information for "Hartford/Rocky Hill"
and "New Haven" shall be averaged by the commissioner. If either the first or last day
of such twelve-month period falls on a Sunday or a legal holiday, as defined in section
1-4, the next succeeding day which is not a Sunday or legal holiday shall be substituted
for such first or last day, as the case may be.
(b) (1) The applicable tax rate per gallon of diesel fuel shall be the sum of (A) the
fixed rate per gallon, as defined in this subdivision, and (B) the product calculated in
accordance with subdivision (2) of this subsection. The sum shall be rounded to the
nearest one-tenth of a cent. For purposes of this subdivision, "the fixed rate per gallon"
on the sale or use of diesel fuel during the twelve-month period beginning on the first
day of July in 2008, 2009 and 2010 is twenty-six cents, and on the sale or use of diesel
fuel during the twelve-month period beginning on the first day of July in 2011, and each
year thereafter, is twenty-nine cents.
(2) The commissioner shall multiply (A) the average wholesale price per gallon of
diesel fuel, as determined in accordance with subdivision (2) of subsection (a) of this
section, by (B) the tax rate specified in subdivision (1) of subsection (b) of section 12-587. The tax rate so specified shall be the tax rate in effect for the twelve-month period
beginning on the next succeeding July first.
(c) For purposes of subdivision (1) of subsection (a) of section 12-459, the tax
provided for by section 12-458 shall, if determined by the commissioner to be eligible
for refund, be refunded at the tax rate per gallon specified in subdivision (1) of subsection
(b) of this section.
(June Sp. Sess. P.A. 07-1, S. 136; P.A. 11-6, S. 100.)
History: June Sp. Sess. P.A. 07-1 effective July 1, 2007; P.A. 11-6 amended Subsec. (b)(1) by changing $.26 to the
fixed rate per gallon in Subpara. (A), and defining "fixed rate per gallon" as $.26 for 12-month periods beginning in July
of 2008, 2009 and 2010, and as $.29 for 12-month periods beginning July 1, 2011, and thereafter, effective July 1, 2011
(Revisor's note: In Subsec. (c), a reference to "subparagraph (A) of subdivision (1) of subsection (b) of this section" was
changed editorially by the Revisors to "subdivision (1) of subsection (b) of this section" to conform with changes made
by P.A. 11-6).
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