Senate Bill No. 1156
               Senate Bill No. 1156

              PUBLIC ACT NO. 97-232


AN  ACT  CONCERNING  REFUNDS  OF  TAXES RELATED TO
CERTAIN USES OF FUEL.


    Be  it  enacted  by  the  Senate  and House of
Representatives in General Assembly convened:
    Section  1.  Subsection  (a) of section 12-459
of  the  general  statutes  is  repealed  and  the
following is substituted in lieu thereof:
    (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) a municipality of  this
state,  when  such  fuel  is  used  by  school bus
contractors   for   the   exclusive   purpose   of
transporting  children  to  and from school; (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, which is owned or
leased by such corporation or such employee, which
seats at least  ten  but  not  more  than  fifteen
passengers  and  which 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;  [and]  (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;
AND (13)  A  FEDERALLY  FUNDED  NUTRITION  PROGRAM
APPROVED  BY  THE  COMMISSIONER, WHEN SUCH FUEL IS
USED  IN  A  DELIVERY   VEHICLE   THAT   IS   USED
EXCLUSIVELY  FOR  THE  DELIVERY OF MEALS TO SENIOR
CITIZENS.
    Sec.  2.  This  act  shall take effect July 1,
1997, and be applicable to fuel sales on or  after
said date.

Approved June 24, 1997