Chapter 221 - MOTOR VEHICLE FUELS TAX
- Section 12-455 - [Repealed]
- Section 12-455a - Definitions
- Section 12-456 - Distributor's license. Surety bond. Service of process on nonresident distributor
- Section 12-457 - Records to be kept by distributor. Statement to purchaser
- Section 12-458 - Returns. Rate and payment of tax. Exemptions. Penalties
- Section 12-458a - Purchase of fuel for export by distributor licensed in another state
- Section 12-458b - Payment of tax by persons other than distributors
- Section 12-458c - [Repealed]
- Section 12-458d - Imposition of fuel excise tax
- Section 12-458e - Liability for wilful nonpayment of taxes collected
- Section 12-458f - Alternative fuels not subject to tax
- Section 12-458g - Diesel inventory tax as of July 1, 2002
- Section 12-458h - Calculation of rate of tax to be imposed on the sale or use of diesel fuel
- Section 12-458i - Computation of tax on motor vehicle fuels in a gaseous form
- Section 12-459 - Refunds of tax related to certain uses of fuel
- Section 12-459a and 12-460 - [Repealed]
- Section 12-460a - [Repealed]
- Section 12-461 - Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures
- Section 12-461a - Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof
- Section 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
- Section 12-461c - Fuel and property subject to seizure. Procedure for sale thereof
- Section 12-462 - Exempt aviation fuel
- Section 12-462a - Exempt dyed diesel fuel
- Section 12-463 - Appeal to Superior Court by distributor concerning determination by commissioner under this chapter
- Section 12-464 - Penalties for wilful violations or fraudulent intent
- Section 12-465 to 12-474 - [Repealed]
- Section 12-475 - Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure
- Section 12-475a - Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits
- Section 12-476 - Payment of receipts to Treasurer
- Section 12-476a - Fuel transporters to report to commissioner. Penalty for violations
- Section 12-476b - Identification of vehicles transporting fuel. Penalty for failure to comply
- Section 12-476c - Duties of master of barge or tanker. Invoice or bill of sale
- Section 12-476d to 12-477b - [Repealed]
- Section 12-477aa - Definitions. Imposition of tax. Rate. Returns. Penalty