Conn. Gen. Stat. § 12-459

Current with legislation from 2024 effective through June 5, 2024.

Section 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 that is taken out of this state in a fuel tank connected with the engine of a motor vehicle and that 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 that is taken out of this state in a fuel tank connected with the engine of a motor vehicle and that 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 that 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;

(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;

(14) A company, when such fuel has been used and consumed exclusively for hauling waste for the MIRA Dissolution Authority's mid-Connecticut project; and

(15) Any emergency medical service organization, as defined in section 19a-175, when such fuel is used in an ambulance owned by such organization.

(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 that is deemed necessary by the commissioner for the determination of such claims. Any claim for refund of such 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 that shall contain such information as the commissioner deems necessary for the determination of such claim.

(c) Each claim for refund filed under this section shall 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 the commissioner to the Comptroller, who shall draw an order upon the State Treasurer for payment. If the commissioner determines that any such claim is not valid, either in whole or in part, the commissioner 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.

(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 the commissioner's 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 the commissioner mails notice of the commissioner's action to the claimant unless within such period the claimant seeks judicial review pursuant to section 12-463 of the commissioner's determination.

(e) Repealed by P.A. 88-314, S. 53, 54.

Conn. Gen. Stat. § 12-459

(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 ; P.A. 07-250 , S. 15 ; P.A. 14-94 , S. 1 .)

Amended by P.A. 23-0170,S. 8 of the Connecticut Acts of the 2023 Regular Session, eff. 7/1/2023.

Amended by P.A. 22-0118, S. 432 of the Connecticut Acts of the 2022 Regular Session, eff. 7/1/2022.

Cited. 205 Conn. 51 .