State Codes and Statutes

Statutes > Connecticut > Title12 > Chap222 > Sec12-484

      Sec. 12-484. Reports by carriers. Except as otherwise provided in this section, every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of January, April, July and October, annually, or on or before the last day of the month following such reporting period, other than a quarterly period as may be established under regulations promulgated by the Commissioner of Revenue Services, make to the commissioner such reports of its operations during the quarter or such other period, as the case may be, ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary. The commissioner shall adopt in accordance with chapter 54 and enforce regulations relating to the administration and enforcement of this chapter. The commissioner by regulation may exempt from the aforesaid reporting requirements of this section, as a class, (1) those motor carriers operating solely within this state and (2) those motor carriers purchasing motor fuel solely within this state, and require in each such instance an annual report, if in his discretion the enforcement of this chapter would not be adversely affected by such regulation.

      (1961, P.A. 575, S. 7; P.A. 77-614, S. 139, 610; P.A. 87-33; P.A. 89-9, S. 1, 2.)

      History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 87-33 required commissioner to adopt and enforce regulations relating to administration and enforcement of chapter; P.A. 89-9 enabled the commissioner, by regulation, to allow reports of operations for periods other than quarterly and to exempt as a class motor carriers purchasing motor fuel solely within this state, requiring an annual report in such cases in lieu of any other reporting period.

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap222 > Sec12-484

      Sec. 12-484. Reports by carriers. Except as otherwise provided in this section, every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of January, April, July and October, annually, or on or before the last day of the month following such reporting period, other than a quarterly period as may be established under regulations promulgated by the Commissioner of Revenue Services, make to the commissioner such reports of its operations during the quarter or such other period, as the case may be, ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary. The commissioner shall adopt in accordance with chapter 54 and enforce regulations relating to the administration and enforcement of this chapter. The commissioner by regulation may exempt from the aforesaid reporting requirements of this section, as a class, (1) those motor carriers operating solely within this state and (2) those motor carriers purchasing motor fuel solely within this state, and require in each such instance an annual report, if in his discretion the enforcement of this chapter would not be adversely affected by such regulation.

      (1961, P.A. 575, S. 7; P.A. 77-614, S. 139, 610; P.A. 87-33; P.A. 89-9, S. 1, 2.)

      History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 87-33 required commissioner to adopt and enforce regulations relating to administration and enforcement of chapter; P.A. 89-9 enabled the commissioner, by regulation, to allow reports of operations for periods other than quarterly and to exempt as a class motor carriers purchasing motor fuel solely within this state, requiring an annual report in such cases in lieu of any other reporting period.


State Codes and Statutes

State Codes and Statutes

Statutes > Connecticut > Title12 > Chap222 > Sec12-484

      Sec. 12-484. Reports by carriers. Except as otherwise provided in this section, every motor carrier subject to the tax imposed by this chapter shall, on or before the last day of January, April, July and October, annually, or on or before the last day of the month following such reporting period, other than a quarterly period as may be established under regulations promulgated by the Commissioner of Revenue Services, make to the commissioner such reports of its operations during the quarter or such other period, as the case may be, ending the last day of the preceding month as the commissioner may require and such other reports from time to time as the commissioner may deem necessary. The commissioner shall adopt in accordance with chapter 54 and enforce regulations relating to the administration and enforcement of this chapter. The commissioner by regulation may exempt from the aforesaid reporting requirements of this section, as a class, (1) those motor carriers operating solely within this state and (2) those motor carriers purchasing motor fuel solely within this state, and require in each such instance an annual report, if in his discretion the enforcement of this chapter would not be adversely affected by such regulation.

      (1961, P.A. 575, S. 7; P.A. 77-614, S. 139, 610; P.A. 87-33; P.A. 89-9, S. 1, 2.)

      History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 87-33 required commissioner to adopt and enforce regulations relating to administration and enforcement of chapter; P.A. 89-9 enabled the commissioner, by regulation, to allow reports of operations for periods other than quarterly and to exempt as a class motor carriers purchasing motor fuel solely within this state, requiring an annual report in such cases in lieu of any other reporting period.

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