Acting Director 

Office of Airport Compliance & Management Analysis 

Federal Aviation Administration 

800 Independence Avenue, SW 

Washington DC 20591 

Re: Submission Pursuant to Federal Aviation Administration Policy and Procedures Concerning 

the Use of Airport Revenue, Docket No. FAA 2013-0988. 

Dear Director Huffman, 

With this letter and the enclosures included herewith, the State of Connecticut respectfully 

submits its Aviation Fuel Tax Grandfathering Justification and Remedial Action Plan in 

accordance with the Federal Aviation Administration ("FAA") Policy and Procedures 

Concerning the Use of Airport Revenue; Proceeds From Taxes on Aviation Fuel (Amendment) 

(Docket Number FAA-2013-0988, 79 Federal Register (Fed. Reg.) 66282, November 7, 2014) 

and pursuant to the guidance set forth in Aviation Fuel Tax Grandfathering Action Plans, 

(Docket ID: FAA-2013-0988-0041, July 17, 2015). 

If you have any questions regarding the enclosed, or if I can be of any further assistance, please 

do not hesitate to contact my office at (860) 297-4900. 

Cev: B Sllilivan 

Commissioner of Revenue Services 

Encl. 

cc: Benjamin Bames, Secretary, Connecticut Office of Policy and Management 

Garrett Eucalitto, Undersecretary for Transportation, Conservation, and Development Policy & 

Planning, Connecticut Office of Policy and Management 

450 COLUMBUS HOUI 'ilJII I 

\\e "our Taxes Electronica/J 

www.ct.gov/drs Y 

Acliott I /.qval Oppurtt.mit}1 

HARl FORD, CO'\. NECI IClfl 06103·1837 
artment of 

venue 

I erv1ces 

Aviation Fuel Tax 

Justification for Grandfathering and Remedial 

Action Plan 

DEPARTMENT OF REVENUE SERVICES 

450 COLUMBUS BOULEVARD• HARTFORD, CONNECTICUT 06103-1837 
p

p

policies and procedures on the generation and use of airport revenue. 

In general, these provisions require that revenue generated from state and local taxation of aviation 

fuel must be used for the operation and maintenance of the state's airports, aviation programs, and 

noise mitigation programs.1 

On November 7, 2014, the FAA issued new guidance, The FAA Policy and Procedures Concerning 

the Use of Airport Revenue: Proceeds from Taxes on Aviation Fuel, (79 Fed. Reg. 66282) 

(Amendment), which clarified the FAA's position with respect to taxes on the sales of aviation 

fuel and stated that proceeds from new and existing taxes on the sales of aviation fuel are required 

to be used for airport-related purposes, even if the taxes are of general applicability. As a result, 

the only remaining exception to the federal statutory use requirement is for taxes that qualifY for 

grandfathering. Taxes on aviation fuel that qualify for grandfathering are state or local taxes on aviation fuel in 

effect on December 30, 1987; substantive amendments to the grandfathered tax statutes after 

December 30, 1987, do not qualifY for grandfathered status. See Aviation Fuel Tax Grandfathering 

Action Plans. Pursuant to the recent FAA guidance, the FAA must determine the grandfathering 

status of existing state and local taxes in effect on December 30, 1987, and, as such, has required 

state and local taxing authorities to submit documentation providing justification for the FAA to 

make such a determination. 

Taxes that do not qualifY for the grandfathering provision in 49 U.S.C. § 4713 and do not satisfy 

the use requirement will be considered noncompliant. The recent FAA guidance requires states with noncompliant taxing statutes to prepare and submit an action plan to the FAA in order to 

come into compliance with the mandate that funds collected from the tax on aviation fuel be used 

for airport purposes. 

The FAA recently provided several scenarios intended to assist state authorities in determining an 

appropriate course of action. See Aviation Fuel Tax Grandfathering Action Plans. Connecticut's 

imposition of tax is best described by scenario number four, which states as follows: 

1 49 U.S.C. § 47 i33(a) Local taxes on aviation fuel (except taxes in effect on December 30, 1987) 

or the revenues generated by an airport that is the subject of Federal assistance may not be expended for any purpose 

other than the capital or operating costs of-

(I) the airport; 

(2) the local airport system; or 

(3) any other local facility that is owned or operated by the person or entity that owns or operates the airport that 

is directly and substantially related to the air transportation of passengers or property. 

1 
explanation of law reflecting tax was in effect on December 30, 1987, and 

the amendments; 

b. Document identifying the effective date of the aviation fuel tax, the purpose 

and applicability of the tax, the use of the proceeds, and any administrative 

costs charged for the collection and allocation of the proceeds of the aviation 

fuel taxes; 

c. Document identifying the tax rate or rates, credits, or exemptions; and 

d. Document detailing commitment to advise of any subsequent amendments 

that could affect grandfathered status. 

Aviation Fuel Tax Grandfathering Action Plans, p. 2. 

Connecticut's imposition of tax at the rate of 2 percent on aviation fuel under the Petroleum 

Products Gross Earnings Tax, as set forth in Conn. Gen. Stat.§ 12-587, was enacted by 1980 Conn. Pub. Acts 71. Because it was in effect on December 30, 1987, this tax is grandfathered and 

qualifies for the exemption provided in 49 U.S.C. § 47133. As such, the revenue from the tax on 

aviation fuel at the 2 percent rate in effect on December 30, 1987, should not be subject to any 

federal limitations. 

With this submission, Connecticut seeks confirmation that its imposition of an excise tax at the 

rate of2 percent continues to qualify for grandfathered status. Because the effect of amendments 

to an otherwise "grandfathered" taxing statute is less clear, Connecticut also seeks clarification as to whether certain amendments enacted after December 30, 1987, are substantive in nature and, 

therefore, do not qualify for grandfathered status. Connecticut has followed the FAA's recently 

published guidelines and provided an action plan with respect to subsequent amendments to Conn. 

Gen. Stat.§ 12-587 that may not qualify for grandfathered status. 

Connecticut Petroleum Products Gross Earnings Tax 

Under Conn. Gen. Stat. § 12-587, petroleum refining companies and distributors of petroleum 

products are subject to the Connecticut Petroleum Products Gross Earnings Tax (PPGET) on their 

gross earnings derived from the first sales of petroleum products in Connecticut. The tax on 

companies engaged in refming or distribution of petroleum products is imposed at the current rate 

of 8.1 percent of gross earnings derived from the first sales of petroleum products in Connecticut. 

Although not expressly stated in the statute, "aviation fuel" is taxable under Conn. Gen. Stat.§ 12-

587, which defines "petroleum products" as those products which contain or are made from 

petroleum or a petroleum derivative. Conn. Agencies Regs. § 12-602-la(b) further defines the term 

2 
g 

Taxes qualifYing for the grandfathering provision under 49 U.S.C. § 47133, are state or local taxes 

on aviation fuel in effect on December 30, 1987. On April 11, 1980, the Connecticut General 

Assembly imposed a tax on petroleum companies engaged in the refining and distribution of 

petroleum products by enacting 1980 Conn. Pub. Acts 71, which was codified as Conn. Gen. Stat. 

§ 12-587. At such time, products subject to PPGET were taxed at the applicable rate of2 percent. 

The only substantive changes to Conn. Gen. Stat. § 12-587 have been changes to the applicable 

rates of tax. The Connecticut General Assembly raised the tax rate from the initial 2 percent in 

1980 to 3 percent in 1989, and incrementally increased the rate in subsequent years to the current 

rate of 8.1 percent.2 

Therefore, as of December 30, 1987, Conn. Gen. Stat.§ 12-587 (with a corresponding tax rate of 

2 percent), was in effect and clearly qualifies for the grandfathering provision in 49 U.S.C. § 

47133. However, based on subsequent federal guidance, Connecticut believes that the rate 

changes from 2 percent to 8.1 percent, implemented in Conn. Gen. Stat. § 12-587, may not qualify 

for grandfathering. 

In order to support this submission to the FAA for the purpose of justifYing the grandfathering of 

2 percent of Connecticut's tax on aviation fuel, and in accordance with FAA guidance, the 

Department is providing: 

a. True and correct copies of original legislation reflecting the tax that was in 

effect on December 30, 1987, and the amendments thereto, in the enclosed 

Appendix A; 

b. The enclosed chart marked Appendix B, which includes the following: 

i. A summary explanation of the law and the amendments thereto; 

u. The effective date of the aviation fuel tax; 

lll. The tax rate, credits, and exemptions; 

IV. The purpose and applicability of the tax; and 

v. The use of the proceeds.3 

1 See attached Appendix B. 

3 There are no administrative costs charged for the collection and allocation of the proceeds of the aviation fuel taxes. 

3 
Because the rate of tax on petroleum products increased from 2 percent to 8.1 percent since 1987, 

the State of Connecticut is uncertain that the entire 8.1 percent rate will qualify for grandfathered 

status. As a result, Connecticut has included this action plan regarding proposed revisions to its statutes in the event that the FAA requires changes in order to become compliant. Connecticut 

interprets federal guidance to allow three options for revisions to the Connecticut statutes: 

1. Revise Conn. Gen. Stat. § 12-587 to impose the tax on aviation fuel at the rate of 2 

percent without any amendment to the use of such funds; 

2. Continue to impose the tax on aviation fuel under Conn. Gen. Stat.§ 12-587 at the rate 

of 8.1 percent, but revise the general statutes to provide that all revenue from the ta'C 

on aviation fuel that is collected at a rate in excess of 2 percent4 would be restricted to 

airport use; or 

3. Revise Conn. Gen. Stat.§ 12-587 to exempt aviation fuel from tax. 

Assuming that the rate of tax in excess of 2 percent does not qualify for grandfathered status, 

Connecticut will commit to revising its general statutes to provide that any revenue in excess of2 

percent that is collected under Conn. Gen. Stat. § 12-587 on aviation fuel will be used exclusively 

for airport purposes. 

In order to support this submission to the FAA, the Department ofRevenu Services is prepared to: 

1. Revise returns to provide for proper allocation of tax on aviation fuel; 

2. Accommodate changes in internal processes that will assist in tracking and reporting 

information on aviation fuel tax revenues; and 

3. Support legislative changes that that will ensure compliance with federal law. 

Going forward, Connecticut commits to notifying the FAA of any changes to Conn. Gen. Stat. § 

12-587, any changes to the use of any revenue collected thereunder, and any other changes to the 

taxation on aviation fuel. 

4 Currently, the rate in excess of2 percent is 6.1 percent. 

4 
A 
FEBRUARY 1980- P.A. 80•'11 

persono.l services is due and owing, or thereafter becomas due end ow· 

person against whom such support order was issued, such execution s 

and a continuing levy upon such debt to the amount specified therei 

be accumulated by the debtor and paid directly to the co 

administrative services at intervals of three months, untn su 

expensBs are fully satisfied and paid, or until such execution is difled. No entry fee, judgment fee or any other court fee shall be charged by t ourt to either party in actions under this section, Written statements from layers as to wages, obtained by the commissioner of Income maintenance, lh mm!ssioner of human 

Wsources, or the commissioner of administrative service der authority of section 

17-303, shall be admissible In evidence in actions un this section. 

Sec. 3. Section 46b-1Z1 of th~ general stat , as amended by section 2 of 

public act 79-567, is repealed and the following i stituted in lieu thereof: 

Juvenile matters· include all proc nga concerning um:ared~for, neglected or dependent ohlldren and youth delinquent children within this 

slate, termination of parental rights of childr committed to a state agency, matlefl.l concerning families with service needs an ntested termlnallon of parental rights transferred from !he probate court, but d not include matters of guardianship and adoption or matters affecting property hts of any child or youth over which the probate court has jurisdiction. In sue v.enile matters, the superior court shall have authority to make and enforce, sue ders directed to parents, including any person who acknowledges before said rl paternity of a child born out of wedlock, 

guardians, custodians or other ult persons, owing some legal duty to a child or youth therein, as it deems ne_ ary or appropriate to secure the welfare, protection, 

proper care and suitable s art of a child or youth subject to its jurisdiction or otherwise committed too the custody of the commissioner of children and youth services. Said court sl1 so have authority to grant and enforce lnjunclive relief, 

temporary or perm an in all proceedings conCerning juvenile matteu. If any order for the payment of ey Is Issued by said cOurt, the collection of such money shall be made by said t, except orders for support of children committed to any state 

agency or depa ent, which arders shall be made payable to and collected by the department o dmlnistrative services. In juvenile matters, the court shall have 

authority I ake and enforce orders directed to persons liable hereunder on 

pelltlon o id division made to said cour! in the· same manner as is provided in section 24, IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTION {b) .OF 8 10N 17 ·311, AS AMENDED BY SECTION 1 OF THIS ACT, SECTION 

17-3 7-ll2e, 17-295, 17-2950, 46b-129 OR 46b-130, and all of the provisions of [s section 17~324 shall be applicable to such proceedings. Any judge hearlng a enile matter may make any other order in connection therewith within his 

thority to grant as a judge of the superior court and such order shall have the same 

force and-effect as any other order of the superior court. 

Substitute Senate Bill No. 653 ~~- 67 PUBLIC ACT NO. 80·71 

AN ACT CONCERNING STATE REV~FISCAL YEAR 

COMMENCING JULY 1, 1980. 

Section 1. {NEW) Any petroleum company which is engaged primarily in the refining and distribution of petroleum products and dlsti-lbutes such products to wholesale a':ld retell dealers for murketing and diatl'ibution in this slate shall pay a 

quarterly tax at the rate of two per cent of gross earnings in each taxable quarter 
62 P.A, 80·71 PUBLIC ACTS 

derived by such company from the aale of petroleum p;oducts In Ibis stale. No 

deduction shall be made from ·such gross earnings for any commission. rebate or 

other paymen~ except a refund resulting from an error or overcharge, Each such 

company shall, on or befOre the last day of January, April, July and October of each. 

year, render to the commissioner of revenue services under oath of ita -treasurer or 

the person performing the duties of treasurer or of an authorized agent or officer, a 

return on forms prescribed or furnished by said c"ommlssioner, including-in respect 

to such Company the amount of gross earnings from the sale of petroleum products 

within this state for the quarter ending with the last day of the preceding month. 

The tax imposed under this net shall be in addition to any othlll' tax imposed by 

Connecticut wlih respect to which such company ls liable. For purposes of sections 

1 to 16, inclusive, of this act "petroleum pfoducts" Includes any product which 

contains or is made from petroleum or a petroleum derivative and "gross earnings" 

are those earnltigs from the sale of petrOleum products to which the sales. factor is 

applied undar subdivision (a) of section 12·218 of the general statutes and fuose 

-earnings from such sales made by any corporation in which any such petroleum 

company owns not less tl1an twenty-live per cent of the stock of such corp?raUon. 

Sec. 2. (NEW) Any fiduciary who conducts orb liquidating the bUsinessor is selling the llSsets of any company subject to tax under aectltm 1 of this act shall 

be subject to requirements relatod to filing returns and to payment of tax~s imposed 

under said section in the same; manner and to the same extent as If the business were 

being conducted or liquidated or assets sold by agents or officers of such company. 

The return of any fiduciary ,Vho has been app9inted during a taxable quarter o-i 

following such quarter but on or before the last day upon which a return may be 

filed for such quartor without penalty, shall include complete.information with 

respect to that part of such quarter during which the company conducted the 

business as welllls that part of such quarter in which such fl~uciary was acting and 

taxes shall be paid by such fiduciary for both parts of such quarter. 

Sec. 3. (NEW) To 'any .refund granted as U: result of overpayments of any 

taxes imposed under section 1 of this act, except refunds due because of any 

intentional overpayment, there shall be added interest at the rate of one-half of one 

per cent for each month or fraction of a month which elapses between {1) the later 

of the due date of SUGh taxes or the date of making such overpayment and (2) the 

data of notice by the commissioner of revenue services that any such rofund 1s· due. 

Sec, 4. (NEW) Any company subject .to tax under section 1 of this act 

which fails to render a return as require_d under said section within ijle time limit 

specified therein shall pay a penalty of twenty~five dollars, which penalty shaH be 

added to the amount of tax: payable by such company and ·shall be paid at the time 

of paying such tax. If any such company. hall not made its return within throe months ' 

after the time limit so specified, the commissioner of revenue serviceo may make 

::mob return at any time thereafter according to tho best information obtainable and_ 

to the tax imposed upon !he basis of such return said commissioner shall add 

twenty-five per cent thereof or fifty dollars, whichever is greater. Such penalties 

.shall be collectible in the manner prescribed for taxes imposed under section 1 of 

this aut. 

Sec. 5. (NEW) Whon Jt appears fuat any company subject to tax und.er 

section 1 of this act has made an Incomplete or false return with intent to defraud, 

such Company shall b~ liable, ln addition to all such taxes and any interest related 

"thereto, to a penalty of not mora than one thousand dollars or if the company is 

without assets sUuated in this state thfl treasurer thereof shall be liablo for said 

:penalty and the amount thereof shall be collected in a oivil action brought by the 

al!orney general in the name of the stale in: the superior court for the judicial district 

of Hartford-New Britain. 
FEBRUARY 1980 P.A, 60·71 " 

Sec. 6. (NEW) The commissioner of revenue servioas or any agent of said commissioner authorized to condl!ct any inquiry, investigation or hearing related to the tax imposed under section 1 of this act may administer oaths and take testimony under oath relative to such matter of inquiry or investigation. At any such hearing ordered by said commissioner, the commissioner or suoh agent authorized to conduct such heating may subpoena witnesses and require the production of books, 

papers and documents pertinent to such inquiry, No witness under subpoena as aforesaid shall be excused from testifying or from producing books or pupers on the ground that such testimony or the production of such books or other document.ary evidence would tend to incriminate such witness, provided such evidence or hooks 

or papers so produced shall not be used in any criminal proceeding against auch witness. If any person disobeys such process or, having appeared In obedience thereto, refuses to answer any pertinent question by s·aid commissioner or such authorized agent, or to produce any books and papers pursuant thereto, said commissioner or such agent may apply to the auperior court for the judicial district wherein such person ·resides or wherein the business under investigation has been conducted, or lo.any judge of said court if the same Is not in session, setting forth such disobedience tO process or refusal to answer, and said court or such judge shall cite such parson to appear before said court or such judge to answer such question 

or to produce such books and papers and upon his refusal so to do shall commit such 

person to a community correctional center until he testifies, but not for a period longer than gJxty days. No~ilhstanding the serving of the term of such commitment by any person, said commissioner may proceed in all respects with such Inquiry and examination as if the witness had not previously been called upon to testify. Office Ill who serve subpoenas issued by said commissioner cr under said commissioner's 

authority and witnesses attending hearings conducted by said commissioner in accordance with this section shall receive fees and oomperisation at the same rates 

as officers and witnesses in the courts of this state, to be paid on vouchers of said commissioner on oMer of the comptroller from the proper appropriation for the administration of this section. 

Sec. 7. (NEW) The tax imposed under section 1 of thts act shall be due and payable upon the last day upon Wllich a return may be filed without penalty undor said section 1. Upon the filing of such return, the full llmount of the tax payable, as the same Is computed by the taxpayer, shall be paid to the commissioner of rev en us services in cash or by check, draft or money order drawn to the order of the commissioner of revenue services. Said commtssioner shall, within three years after the due dale for filing such return, or In the" case of a completed return flied after such due date, within three years after the date on which such return was received by said commissioner, examine It and in case any error Is disclosed by such examination, within thirty days after such disclosure, notify the taxpayer thereof. Wilhin thirty days of the mailing of such nottce, the taxpayer shall pay to said commissioner, In cash or by cheok, draft or money order drawn to the order of the commissioner of revenu6 services, 6ny additional amount of tax shown to be due by the corrected· return or shall be paid by the state treasurer, upon order of the comptroller, any amount shown to be due such taxpayer by such corrected r6turn. The f6ilura of suoh taxpayer to receive any notice required by 1his sec lion shall not relieve such taxpayer of the obligation to puy the tax imposed under section 1 of this 

act or any interest or penalties thereon. When, before the expiration of the ·lime prescribed in this section for the examination of the return or the assessment of said 

tax, both said commissioner and such taxpayer have consented in writing to such examination or assessment after such time, the return maY be examined and said tax 

may be assessed at sny time prior to the expi_ration of the ·period agreed upon, The period so agreed upon may he extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Said oommissioner may 
•• P.A. 80·71 J:>UBLIC ACTS 

also in such a case waive the statute of limital!ons against a claim for refund by such 

taxpayer. 

Sec. 6. (NEW) {a} To any tax imposed under section 1 of this aut which ls 

not paid when due there shall be added Interest at the rate of one per cent for each 

month Or fraction of a mOnth which elapses from the due date of such taX to the date 

of payment. The amount of such. tax arid any penalty of Interest in respect to such 

tax, due and unpaid, may be collected uuder the provisions of sealion 12·35 of the 

general statutes. The warrant therein provided for shall be signed by the 

commissioner of revenue services or hls authorized agent. The amount of any such 

·tax, penalty and interest shall be a lien, from the due date of such tax until 

discharged by payment, against all real estate of the company within the state and 11 

certificate of such lien signer.! by said commissioner may be f!led for record in the 

office of the clerk of any town ln which such real estate is Suuat!j!d and such lien 

shall take precedem:e over any other encumbrance, provided no such lien shall be 

effeot[ve:as again.st any bona fide purchaser or ancumbram::er of any interest in any 

such property to whom such property is transferred between the due date of such tax. 

and the date on which sUch lien Is recorded. When any tax with respect to which a 

lien has been recorded under the provisions of this section has been satisfied, said 

commissioner, upon request of any interested party, shall issue a certificate 

discharging sm;h lien, which certificate shall be reoordtid in the s~:~me office in which 

the lien ~as recorded, Any aclion for the foreclosure of such lien shalt be brought by 

the attorney g!lncral in the name of the state in tlie superio~ court for the judicial 

district in which such property subject Ia such lien is situated, or if sUch property is 

located in two -or more judicial disf,ricts, in the superior court for any one such 

judicial district and the court may limit the time for redemption or order lhe sale of 

such property or pass. such other or further decree as it judges equitable. 

(b) The tax imposed under section 1 of this act shall be payable to the 

·commissioner of revenue services. All funds received by said commissioner in 

accordance with .said tax shall be recorded with the comptroller and shall be 

deposited daily with the state treasurer. 

Sec. 9, (NEW) Any taxpayer aggrieved by the action of the commlssioneJ: 

of revenue services or an auUtorized agent ·of said commisslon"er in fixing the 

amount of tax imposed under section 1 of this act or any penalty or interest related 

thereto may apply to said commissioner in writing, within thirty clays after notice of. 

such aotlon.is delivered or mailed to sucli taxpayer, for a houring and a correction of 

the amount of such tax, penalty or interest so fixed, setting forth the reasons why 

such' hearing should bB granted and the amount in which such tax, penalty or 

interest should be reduced, S11id commissioner shall promptly consider each such 

application and may grant or deny the hearing. requested. If the hearing is denied, 

tbB applicant shall be notified thereof forthwith. If it is granted said commissioner 

shall notify the applicant of the lime and place fixed for such hearing. After such 

hearing said commissioner may make such order in the premises as appears to him 

jus\ and lawful and shall furnish a copy of such order to the applicant. Said 

commissioner may, by notice in writing, ·at any time within three years after the 

date when any return of any taxpayer has been due, crder a hearing on his qwit 

inUiaUve and requjre the taxpayer or any other individual whom"he believes to be 

in possession of relevant information coitceruing the taxpayer to appear before him 

or hia authorized ag"ent with any specified books of account, papeJ:S or other 

documents, for examination under oath. 

Sep.lO. {NEW) When ;ny tax impoSed under seJ;:ti,on 1 cf this act has bean 

found to be uncolleclible the commissioner of revenue services, upon the advice oi 

the attorney general, may ubate such tax and any pena)ly or interest assessed in 

connection therewith, Upon such approval said commissioner shall certify such 
FEBRUARY 1980 P.A, 80•?1 65 

abatement to the comptroller and the treasurer and an itemized statement of all such 

abatements shall be included In the published report of said commissioner. 

Sec. 11. (NEW) Any taxpayer aggrieved because of any order, decision, 

determination or disallowance of the commissioner of revenue services made in 

relallon to the tax imposed under section 1 of this act may, within one month after 

serVice upon the taxpayer of notice of such order, decision, determination or 

disallowance, toke an appeal therefrom to the superior court for the juqlclal district of Hartford-New Britain, which shall be accompanied by a citation to said 

commissioner to appear before said court. Such citation shall be signed by the same authority and such appeal shall be returnable at the sam'e tlme and served and 

returned in the same manner as is required in case of a summons in a civil action. 

The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court In !he premises. Such appeals 

shall be preferred casas, to be heard, unless cause appears to the contrary, at the first session, by the court or by a committee appointed by It. If the appeal has been taken 

without probable cause, the court may tax double or triple c:osts, as the case demands and upon all such appeals which may be denied, costs may be taxed against the appellant at the discretion of the court, but no costs shall be taxed against the state. 

Sec. 12. (NEW) At the end of each fiscal year the comptroller .is 

authorized to record as revenue for such fiscal year the amount of tax impost;d under - section 1 of this act on gross eainlnga in such fiscal year and which tax is received 

no later than the last day of July immediately following the end of such fiscal year. Sec. 13. (NEW) {a) It is not the intention of the general assembly that the 

tax imposed under section 1 of this act be construed as a tax upon purchasers of petroleum products, but that such tax shall be levied upon and be collectible from 

petroleum companies as defined in said section 1, and that such tax shall constitute 

a part of the operating overhead of such companies. 

(b) No petroleum company subject to the tax imposed under section 1 of 

this act shall raise its posted wholesale rack price In Connecticut for any petroleum product ex.empt from t11e federal Emergency Petroleum Allocation Act lP.L.$3-169) 

by an amount higher than the average amount by which such company raises its wholesale rack price for such product in all ports on tlJe eastern coast of the United States. 

Sec. 14. (NEW) Any taxes, penalties or interest due from _any company under the provisions of sections 1 to 16, inclusive, of this act shall be paid hi full before any aotion may be instituted in any a tale court to challenge ell or any part of the provisions of said sections. No injunction or restmining order shall be issued by 

any slate court to stay or prevent the impostlion or collection of taxes as provided under said aectlons. 

Sec. 15, (NEW) If any section, part, olause or phrase in sections 1 to 16, 

inclusive, of this act, is for any reason held \o be invalid or unconstitutional, 

sections, parts, clauses and phrasea in said sections not held to be invalid or 

unconstitutional shall not be affected and shall remain in full force and effect. 

Sec. lB. (NEW) The commissioner of ·revenue sarvines shall adopt regulations in ancordance with chapter 54 of the general statutes to implement lhe provisions of sections 1 to 10, inclusive, of this act, which shall be prima faole evidence of the proper interpretation of said sections. Said commissioner shalt 

prescribe and furnish the form of return required under sectien 1 of this act and 

require that each such return shall set forth any and all information necessary or desirable in order to determine the amount of tax payable under said section 1 of this 

act. 

Sec. 17. Subsection (1) of section 12-4011 of the general statutes is repealed and the following is substituted in lieu thereof: 
•• P.A. 80·71 PUBLIC ACTS 

h) For the privilege of making any sales as defined in subseotion (z) of 

sectlon 12·407, at retail, In this stale for a consideration, a tax is.hereby Imposed on 

all retallers at tl1e rate of seven AND ONE-HALF per cent of the gross receipts of 

any i:etaller from the sale of aU tangible personal properly, except RS hereinafter 

provided. sold at retail or, with respect to each transfer of occupancy, from the total 

amount of rent received for such occupancy, of any room' or rooms in a hotel or 

lodging house for the first. period of not exceeding thirty consecutive calendar days, 

and In lieu of said rate Of seven AND ONE-HALF par cent, at the rate of three and 

one· half per cent of the 8ross receipts of any ratailel" from[: (a) The] THE renderli}S 

of any service described in [any of the subparagraphs {A) to (M), inclusive, under] 

subdivision (i) of said subsection (2) of section 12-407 [and {b) sales of seven cents 

Or luss, provided the retailer making such sales of seven centS or less shall keep 

recor.ds thereof acceptable to the commlsslonBr of revenue services and upon his 

failure to keep such records, said rate of seven percent shell apply to all such sale d. 

The rate of tax imposed by this chapter shall be applicable to all reluil sales upon the 

effective dll.te of such rata, except that a new .rate shall not apply to any sales 

transaction wherein a binding sales contract without an escalator clause has been 

entered into prior to the effective date of the new rate add delivery is made within 

nin&ty days after the effective date of the new rate. 

Sec. 18, Subsection (3} of section 12-406 of the general statutes is repealed 

and the following is substituted in lieu the1·eof: . 

. (a) For the purpose of adding and cbllecting the tax Imposed by this 

chapter, or an amount equal as nearly as possible or practicable to the average 

equivalent thereof, by the retailer from the consumer the following bracket system 

shall be in force and effect as follows: 

Amount of. Ssle Amount ofT ax 

[$0,00 to $0.07 inclusive No Tax 

,06 to .21 inclusive 1¢ 

.22 to ,35 Inclusive 2¢ 

.38 to ,49 inclusive 3¢ 

.50 to .64 inclusive 4¢ 

.65 to' .78 inclusive 5(: 

.79 to .92 inclusive 6(: 

.93 to 1.07 inclusive 7¢ 

·an all sales above $1.07, the tax shell be computed at the rate of seven per cent.} 

$0.00 TO $0.08 INCLUSIVE NO TAX 

.07 TO .19 INCLUSIVE 1<: 

.20 TO .33 INCLUSIVE 20 

.34 TO .46 INCLUSIVE 30 

.47 TO ,59 INCLUSIVE 4C 

.60 TO .73 INCLUSIVE 50 

,74 TO .86 INCLUSIVE BC 

.87 TO ,99INCLUSIVB 70 

1.00 TO 1.13 INCLUSIVE BC 

1.14 TO 1.26 INCLUSIVE 9C 

1.27 TO 1.39 INCLUSIVE 100 

1.40 TO 1.53 INCLUSIVE 110 

1.54 TO 1.68 INCLVSIVE 120 

1.67 TO 1.?9 INCLUSIVE 130 

1.80 TO 1.93 INCLUSIVE 14C 

1.04 TO 2,06 INCLUSIVE. 15C 

ON ALL SALES ABOVE $2.06, THE TAX SHALL BE COMPUTED A 1' THE RATE 

OF SEVEN AND ONE-HALF PER CENT. 

Sec.11J, Subscution (1) of section 12-'.111 of the general statutes is repealed 

und thQ following is. substituted in lieu thereof: 
agent may 

testimony and order the production of 

person refuses to appear, to testify or to 

when so ordered, a judge of the superior 

be appropriate to aid in the enfoicement of this 

ne~:essary Investigation and followup in connection with 

'""""'J'eet to regulation or licensing by the department; 

function necessary to the effective operation of a 

specifically vested by statute in the board or 

Substitute House Bill No. 5915 

PUBLIC ACT NO. 82-,157 

AN ACT CONCERNING THE TAX ON GROSS EARNINGS OF PETROLEUM 

COMPANIES. 

Section 1. Section 12-587 of the general statutes is repealed and the 

following is substituted in lieu thereof: 

Any [petroleum] company, INCLUDING FOR PURPOSES OF THIS 

ACT, ANY CORPORATION, PARTNERSHIP, LIMITED PARTNERSHIP, 

ASSOCIATION OR INDIVIDUAL, which is engaged [primarily] in the refining 

[and] OR distribution, OR BOTH, of petroleum products and distributes such 

products ho wholesale and retail dealers for marketing and distribution! in this. state 

shall pay a quarterly tax at the rate of two per cent of gross earnings in each taxable 

quarter derived by such company from the sale of petroleum products in this state, 

PROVIDED SUCH TAX SHALL ONLY BE APPLICABLE TO THAT SALE OF 

ANY SUCH PRODUCT WHICH IS THE FIRST SALE OF SUCH PRODUCT IN 

THE STATE. No deduction shall be made. from such gross earnings for any 

commission, rebate or other payment, except a refund resulting froJTi an error or 

overcharge, Each such company shall, on or before the last day of January, April, 

July and October of each year, render to the commissioner of revenue services under 

oath of its tteasurer or the person performing the duties of treasurer or of an 

authorized agent or officer, a return on forms prescribed or furnished by said 
FEBRUARY 1982 P.A. 82-158 317 

commissioner, .including in respect to such company the amount of gross earnings 

from the sale of petroleum products within this state for the quarter ending with the 

last day of thil preceding month. The tax: imposed under sections 12-587 to 12-602, 

inclusive, shall be in addition to any other tax imposed by Connecticut with respect 

lo which such company is liable. For purposes of sections 12-587 to 12-602, 

Inclusive, Al'{D SECTION 2 OF THIS ACT, "petroleum products" includes any 

product which contains or is made from petroleum or a petroleum derivative [and],· 

"gross earnings" are (l)IN THE CASE OF A CORPORATION, those earnings from 

the sale of petroleum products to which the sates factor is applied under subdivision 

(3) of section 12·218 and (2JIN THE CASE OF ANY OTHER COMPANY, those 

earnings from such sales made [by any corporation in which any such petroleum 

company owns not less than twenty-five per cent of the stock of such corporation] 

WITHIN THIS STATE. 

Sec. 2, (NEW) Any company, as such term is used in section 12-58? of the 

general statutes, as amended by section 1 of this act, liable for the tax imposed under 

said section 12-587 on gross earnings from sales of petroleum products, which 

· products the purchaser thereof subsequently sells outside the state, shall be allowed 

a credit against any tax for which such company is liable In accordance with said 

section 12-587, in the amount of tax paid to the state with respect to the sale of such 

products, provided (1) such purchaser has submitted certification to such company, 

in such form as prescribed by the commissioner of revenue services, that such 

products were sold outside the state, (2) such certification and any additional 

information related to such sale, which said commissioner may request, have been 

submitted to said commissioner and (3) such company makes a payment to such 

purchaser, related to such products sold outside 'the state, in the amount of that 

portion of the total sales·price therefor representing the tax imposed under said 

sect!on 12-587. In addition, such company shaH be allowed such credit when there 

has been any sale of such products subsequent to sale by such company but prior to 

sale outside the state, provided (1) each purchaser receives payment related to the 

inclusion of the·amount of such tax in the total sales price paid by the purchaser and 

(2) the purchaser consummating the sale outside the state complies wilh the 

requirements in this section related to a purchaser of such products from the 

company liable for such tax. 

Sec. 3. This act shall take effect from its passage and be·applicable to gross 

earnings on and after May 1, 1982. · 

Approved May 3, 1982 

Substitute House Bill No. 5170 

PUB~IC ACT NO, 

AN ACT CONCERNING THE 

general statutes is repealed and the 

or supervise "the use of any restricted use 

without a private or commercial Certificate or 

provisions of this section, unless !such} THE 

of a certified appltcator; provided, any pesticide 

the administrator of the United States Environmental 

be used only by a certified applicator or under [his] THE 

CERTIFIED APPLICATOR. 
YEARS OF AGE OR OLDER. 

*Sec. 13. Section 12-587 of the general statutes is repealed and the following is substittited in lieu thereof: 

Any company, including for purposes of this section and section 

l2-587a, any corporation, Partnership, limited partnership, association or 

individual, which is engaged in the refining or distribution, or both, of 

petroleum products and distributes such products in this state shall pay a 

quarterly tax at the rate of two per cent of gross earnings in each taxable 

quarler derived by such company from the sale of petroleum products in this 

state, provided such tax shall only be applicable to that sale of any such 

product which is the ftrst sale of such product in the state. No deductiori sh-aH 

be made from such gross earnings for any corninission, rebate or other 

payment, except a refund resulting from an error or overcharge. Each such 

company shall, on or before the last day of January, April, July and October 

of each year, render to the commissioner of revenue services under oath of 

its t.reasurer or the person perfonning the duties of treasurer or of an 

authorized agent or officer, a return on forms prescribed or furnished by 

said commissioner, including in respect to such company the amount of 

gross earnings from the sale of petroleum products within this state for the 

quarter ending with. the last day of the preceding month. The tax imposed 

under sections 12-587 to 12-602, inclusive, shaH be in addition to any other 

tax imposed by Connecticut with respect to which such company is Hable. 

For purposes of sections 12-587 to 12-602, inclusive, "petroleum 

products" includes any product which contains or is made from petroleum 

or a petroleum derivative, BUT SHALL NOT INCLUDE TilE PRODUCT 

DESIGNATED BY THE AMERICAN SOCIETY FOR TESTING AND 

MATERIALS AS "SPECIPICATION FOR HEATING Oll.. 0396-69," 

COMMONLY KNOWN AS NUMBER 2 HEATING OIL EXCEPI WHEN 

SAID PRODUcr IS SOLD FOR USE AS FUEL FOR DIESEL ENGINE 

MOTOR VEHICLES; "gross earnings'' are (1) in the case of a 

corporation, those ean:iings from the sale of petroleum products ·to which the 

sales factor is applied under subdivision (3) of section 12-218 and (2) in the 

case of any other company, those earnings from such sales made within this 

state. ANY SAVING REALIZED BY ANY SUCH COMPANY BECAUSE 

OF THE ELllvliNATION OF THE TWO PER CENT .TAX ON NUMBER 2 

HEATING OU.. SHALL BE OFFSET BY SUCH COMPANY BY A 

DECREASE IN THE SALES PRICE OF SAID PRODUcr. 

Sec. 14. (NEW) The commissioner of economic development shall 

establish and administer a program of interest .rate subsidies for any group 

consisting primarily of employees of any business which has organized for 

the purpose of purchasing such business. Such interest rate subsidy shall be 

•see also P.A. 85·381, s. 3. 

• 

• 

• 

• 

. ' 
JANUARY 1985 P.A. 85·159 181 

in an amount not to exceed five per cent relative to any loan received by 

such group for the expenses related to the proposed pun:hase of such 

business. The commissioner shall adopt regulations in accordance with 

chapter 54 of the general statutes to carry out the purposes of this section. 

Sec. 15. (NEW) There is created an "Employee Ownership Trust 

Fund", to be held in trust by the state treasurer. Said fund shall contain any 

amounts appropriated thereto and any amount remaining in said fund at .the 

close of any fiscal year shalt not lapse. The commissioner of economic 

development may draw on said fund for the purpose of making interest rate 

subsidies pursuant to section 14 of this act. 

Sec. 16. Section 12-412 of the general statutes, as amended by 

section 1 of public act 85-3, is amended by adding subdivision (48) as 

follows: 

(NEW) (48) Sales of the following drugs or medicines available for 

purchase without prescription; Vitamin concentrates; products intended to 

be taken for coughs or colds; laxatives; aspirin and other drugs or medicines 

'having pharmacological effects similar to those of aspirin and generally 

classified as internal analgesics; and antacids. 

*Sec. 17. On June 1, 1985, the state shall deposit in the Employee 

Ownership Trust Fund established by section 15 of this act, the sum of eight 

million dollars. 

Sec. 18. Not later than thirty days after the effective date of section 

5 of this act, each electric and gas public service company, as defined in_ 

sectioit 16-1 of the general statutes, which does not have a proposed rate 

amendment under section 16-19 of the general statutes pending before the 

department of public utility control at such time, shall request the 

department to reopen the proceedings under section 16-19 on the company's 

most recent rate amendment, solely for the purpose of decreasing the 

company's rates to reflect the decrease under section 5 of this act in the gross 

earnings tax imposed on the company. The department shall immediately 

reopen such proceedings, solely for such purpose. · 

**Sec. 19, This act shall take effect from its passage, except as follows: 

(1) Sections 1, 2, 3 and 4 shall be applicable to income years of corporations 

commencing on or after Januruy 1, 1985; (2) section 5 shall be applicable to 

gross earnings in calendar quarters commencing October 1, 1985 and 

thereafter; (3) section 6 shall be applicable to the estate of any person dying 

on or after July 1, 1985; (4) section 7 shall be applicable with respect to 

sales occurring on or after April I, 1986; (5) section 8 shaH be applicable 

with respect to sales occurring on or after October 1, 1985; (6) section 10 

shall be applicable to conveyances occurring on or after July 1, 1985; (7) 

section 11 shall be applicable to taxable years commencing on or after July I, 

1985; (8) section 12 shall be applicable to taxable years of taxpayers 

commencing on or after January I, 1985; (9) section 13 shall be applicable_ 

to c;Uendar quarters commencing on or after July 1, 1985; (10) sections 14 

and 15 shall take effect July 1, 1985; (ll) section 16 shall be applicable with 

respect to sales occurring on or after July 1, 1_985. 

Approverl May 16, 1985 

*Sell also P.A. 85-469, S. 21 l'i, us~ also P.A. 85469, S. 4, 6. 
JANUARY 1985 P.A. 85.J81 

A wholesaler pennittee shall not sell alcoholic liquor holding a temporary pennit for outings, picnics or special charitable organization permit, including a corporation permit AND A NONPROFIT 

PERMIT. Holders of said permits shall pwcch" permittees holding package store 

shall not apply to the sale of beer 

Sec, 10. Section 30-91 amended by adding subsection 

dispensing of or consumption or the ;:.,ceptacl<". suitable to permit, the consumption of alcoholic liquor in places operating under a 

permit shall be unlawful on any day prior to 

a.m. and after nine o'clock p.m. 

11. Section 30-21a of the general statutes is repealed. 12. This act shall take effect July 1, 1985, 

Substitute House Bill No. 7759 

PUBLIC ACT NO. 85-381 

AN ACT ·MAKING CERTAIN CHANGES CONCERNING RETURNS 

AND PAYMENTS UNDER THE TAX ON INSURANCE COMPANIES, TilE" CORPORATION BUSINESS TAX AND 'I1IE TAX ON GROSS 

EARNINGS FROM THE SALE OF PETROLEUM PRODUCfS. 

Section 1. Section 12~205 of the general statutes is repealed and the following is substituted in lieu thereof: 

Each domestic insurance company doing business in this state shall, 

on or before THE FIRST DAY OF March, [frrst,} annually, render to the commissioner of revenue services, under oath or affirmation of [its president or vice president or other principal officer and its treasurer, assistant treasurer or similar officer, a] AT LEAST ONE OF ITS 

PRINCIPAL OFFICERS, AN ANNUAL return, on fonns prescribed OR [andj furnished by the commissioner, stating specifically the name of the 

company and THE location of its principal office, the names and locations of 

any subsidiary domestic insurance companies or insurance holding companies, the interest, dividends, premiums and other items of gross income received by such company and by each of the departments of such 

company during the (calendar year] next preceding CALENDAR YEAR, the deductions from such items of gross income as specifled in this chapter and such other infonnation as the commissioner (of revenue services requires] MAY REQUIRE for the purpose of making any computations required by this chapter and for the enforcement of this chapter. [If any 

person whose duty it is to make and return any statement required by thls section fails to make such return within the time specified herein, he shall be fined not more than one thousand dollars.] THE AMOUNT OF TAX 

REPORTED TO BE DUB ON SUCH RETURN SHALL BE DUE AND PAYABLE ON OR BEFORE THE FIRST DAY OF MARCH, PAYMENTS SHALL BE MADE IN CASH OR BY CHECK, DRAFT OR MONEY ORDER ORA WN TO THE ORDER OF THE COMWSSIONER OF 

REVENUE SERVICES. 
its undivided profits and reserves at the end of such year, the par v

indebtedness at the end of such year, the items of gross income received 

during such year, the deductions permitted by law, the interest and rental 

payments during such year, the dividend payments and changes in capital, 

surplus and undivided profits during such year, complete balance sheets at 

the beginning and end of such year or period and such other facts as the 

commissioner [of revenue services] may require for the purpose of making 

any computation required by this part. 

(b) Such return shall be due [on or] before the first day of [April of 

each year, except when the income year differs from the calendar year, 

when it shall be due within ·ninety days after the end of the fiscal year] THE 

FOURTH MONTii NEXT SUCCEEDING THE END OF TilE INCOME 

YEAR. 

(c) The commissioner ·[of revenue services] ·may grant a reasonable 

extension of time for filing a completed return, [provided]· IF the [taxpayer 

shall ftle] COMPANY FILES a tentative return and application for 

extension of time in which to file a completed return, on fonns furnished or 

prescribed by the cornntlssioner, [of revenue services, provided such 

tentative return and request for extension shall be received on or} before the 

[ninetieth day following the close of the taxable year or period] FIRST DAY 

OF THE FOURTH MONTH NEXT SUCCEEDING TilE END OF THE 

INCOME YEAR. 

(d) In any case in which the commissioner [of revenue services] 

believes that it would be advantageous to him in the computation of the tax 

as imposed by this part, such state return shall be accompanied by a true 

copy of the last income tax return, if any, made to the Federal Director of 

Internal Revenue. 

(•) TilE AMOUNT OF TAX REPORTED TO BE DUE ON SUCH 

RETURN OR TENTATIVE RETURN SHALL BE DUE AND PAYABLE 

BEFORE THE FIRST DAY OF THE FOURTH MONTH NEXT 

SUCCEEDING THE END OF THE INCOME YEAR. 

(Q PAYMENT SHALL BE MADE IN CASH OR BY CHECK, 

DRAFT OR MONEY ORDER DRAWN TO THE ORDER OF THE 

COMMISSIONER OF REVENUE SERVICES. 

Sec, 3. Section 12-587 of the geneml statutes, as amended by sectlon 

13 of public act 85-159, is repealed and the following is substituted in lieu 

thereof: 

(a) AS USED IN TillS CHAPTER' (!) "COMPANY" 

INCLUDES A CORPORATION, PARTNERSHIP, LIM!TBD 

PARTNERSHIP, ASSOCIATION, INDIVIDUAL, OR ANY FIDUCIARY 
JANUARY 1985 P.A. 85·381 617 

TIIEREOF; (2) "QUARTERLY PERIOD;' MEANS A PERIOD OF TIIREE CALENDAR MONTHS COMMENCING ON THE FIRST DAY 

OF JANUARY, APRIL, JULY OR OCI'OBER AND ENDING ON THE 

LAST DAY OF MARCH, JUNE, SEPTEMBER OR DECEMBER, 

RESPECI'IVELY; (3) "GROSS EARNINGS'1 MEANS THOSE 

EARNINGS DERIVED FROM THE FIRST SALE WITmN THIS STATE 

OF A PETROLEUM PRODUCT; AND (4) ''PETROLEUM 

PRODUCfS" MEANS THOSE PRODUCTS WlllCH CONTAIN OR 

ARE MADE FROM PETROLEUM OR A PETROLEUM DERIVATIVE, 

BUT SHALL NOT MEAN THE PRODUCf DESIGNATED BY THE 

AMERICAN SOCIETY FOR TESTING AND MATERIALS AS 

"SPECIFICATION FOR HEATING OIL 0396-69," COMMONLY 

KNOWN AS NUMBER 2 HEATING Oll., TO BE USED EXCLUSIVELY 

FOR HEATING PURPOSES. 

(b) Any company [, including for purposes of this section and 

section 12·587a, any crnporation, partnership, limited partnership, 

association or individual,] which is engaged in the refming or distribution, 

or both, of petroleum products and WIDCH distributes such products in this 

state shall pay a quarterly tax at the rate of two per cent of ITS gross earnings 

[in each taxable quarter] derived [by such company] from the sale of 

petroleum products WITH1N [in] tills state. [, provided such tru:; shall only 

be applicable lo that sale of any such product which is the ftrst sale of such 

product in the state. No deduction shall be made from such gross earnings 

for any commission, rebate or other payment, except a refund resulting 

from an error or overcharge,} Each [such} company shall (,) on or before 

tile last day of TiiE MONTH NEXT SUCCEEDING EACH QUARTERLY 

PERIOD [January, April, July and October of each year,] .render to the 

commissioner, [of revenue services] under oath of its treasurer or the 

person performing the duties of treasurer or of an authorized agent or 

officer, a return on fonns prescribed or furnished by THE {said] 

conunissioner, including [in respect to such company] the amount of gross 

earnings DERIVED from the sale of petroleum products within this state for 

the [quarter ending with the last day of the preceding . month] 

QUARTERLY PERIOD AND SUCH OTHER FACTS AS THE 

COMMISSIONER MAY REQUIRE FOR THE PURPOSE OF MAKING 

ANY COMPUTATION REQUIRED BY TIIIS CHAPTER. 

(c) TilE AMOUNT OF TAX REPORTED TO BE DUB. ON SUCH 

RETURN SHALL BE DUE AND PAYABLE ON OR BEFORE THE LAST 

DAY OF TilE MONTH NEXT SUCCEEDING THE QUARTERLY 

PERIOD. The tax imposed under [sections 12-587 to l2-602,inclusive,] 

THE PROVISIONS OF TillS CHAPTER shall be ·in addition to any other 

tax imposed by [Connecticut with respect to which] TillS STATE ON such 

company. [is Hable. For purposes of sections 12-587 to 12-602, inclusive, 

"petroleum products" includes any product which contains or is made 

from petroleum or a petroleum derivative, but shall not include the product 

designated by the American Society for Testing and Materials as 

"Specification for Heating Oil 0396-69,'1 commonly known as number 2 

heating oil except when said product is sold for usc as fuel for diesel engine 

motc.r vehicles; "gross Cilmings" are (1) in the case of a corporation, 

those earnings from the sale of petroleum products to which the sales factor 
AN Acr CONCERNING TilE PROCEDURES FOR REC 

Section 1. Section 9-311 of the general statutes and fue 

following is substituted in lieu thereof: 

to the moderator 

oting district, such 

, by written notice 

g of the mechanic or 

parties and at least two 

ies who served at such 

If, within three days after an election, it app<; 

that there is a discrepancy in the returns of any 

moderator shall forthwith within said period su 

delivered personally, the recanvass officials, consi 

mechanics, at least two checkers of different poUr 

absentee ballot counters of different political 

election, and the registrars of voters and the erk of the municipality in 

e shall require such clerk to 

provided for in section 9-150, 

ed for in section 9-310, THE 

THE LIST OF ABSENTBE 

REGISTRY LIST, Tiffi 

which the 'election was held. Such written n 

bring with him the package of abSentee ball 

[and] the package of write-in ballots pr 

ABSENTEE BALLOT APPLICATION 

BALLOT APPLICATIONS, T 

MODERATORS' RETURNS AND HE DEPOSITORY ENVELOPE 

PROVIDED FOR IN SECTION 9 3 and shall require such recanvass 

officials to meet at a specified ti within five days after such election to 

recanvass the returns of a volin achine or voting machines or absentee 

ballots or write-in ballots used i ch district in such election. If any of such 

recanvass officials are unavait e at the time of the recanvass, the registrar 

of voters of the same politic arty as that of the recanvass official unable to 

attend shall designate rui. er elector HAVING PREVIOUS TRAINING 

AND EXPERIENCE IN E CONDUCI' OF ELECTIONS to take his 

place. Before· such rec 

writing, to the chainn 

nominated candidates 

the secretary of the 

made; and each s 

ss is made, such moderator shall give notice, in 

of the town committee of each political party which 

r the election, and, in the case of a state election, to 

te, of the time and place where such red.nvass is to be 

chairman may send two representatives to be present at 

such recanvass. CH REPRESENTATIVES MAY OBSERVE, BUT NO 

ONE OTHER AN A RECANVASS OFFICIAL MAY TAKE PART IN 

ASS, IF ANY IRREGULARITY IN THE RECANV ASS 

IS NOTED BY SUCH A REPRESENTATIVE, HE SHALL 

ED TO PRESENT EVIDENCE OF SUCH IRREGULARITY 

ONTEST RELATING TO THE ELECTION. The moderator 

TilE REC 

PROCEDU 

BE PE 

IN ANY 

shall d ·ne the place or places where the recanvass shall be conducted 

uch recanvass is held before the machines are boxed and collected in 

ner required by section 9-266, the moderator may either require 
JANUARY 1987 P.A. 87·311 

(2) The ground stated in subparagraph (G) of subdivision 

this subsection is not available to the owner of a dwelling unit in a 

interest community occupied by a conversion tenant. 

(3) A tenant may not be dispossessed for a reason 

subparagraph (B), (F) or (G) of subdivision (1) of this 

the tenn of any existing rental agreement. ' 

(c) (1) Th.e rent of a tenant protected by this 

increased only to the extent that such increase is fair and 

may be 

based on 

the criteria set forth in section 7-148c. 

(2) An'y such tenant aggrieved by a rent 

increase may file a complaint with the fair rent 

town,· city or borough where his unit is 

rent commission exists, may bring an 

or proposed rent 

if any, for the 

or, if no such fair 

court to contest 

court shall detemtlne 

on the criteria set forth the increase. In any such court ~;~~:;~ whether the rent increase is fair and c 

in section 7M148c. 

(d) A landlord, to determine 

may request proof of such protected 

claiming protection shall provide 

days. The proof shall include a 

blindness or other physical · 

tenant is a protected tenant, 

On such request, any tenant 

the protected status within thirty 

a physician in the case of alleged 

AN ACJ.' 

FlFfEEN TO ONE 

EXEMPTION FROM 

NURSING, 

CENTER .. 

Section 

is repealed and 

(56) 

Bill No. 7101 

NO. 87-311 

rAX!MliM ALLOWABLE COST FROM 

PER ITEM UNDER 

TAX IN GIFT SHOPS OF NONPROFIT 

HO~ OR ANY ADULT DAY CARE 

(56) of section 12~412 of the general statutes 

substituted in lieu thereof: 

of tangible personal property, the cost. of 

ONE HUNDRED dollars, by any nonprofit 

home OR ANY NONPROFIT 

APPROVED FOR SUCH PURPOSE BY 

AGING, provided (1) such sales are made 

shop located in such home OR CENTER, (2) any profits from 

retained by such home OR CENTER for the benefit of the 

THE CASE OF ANY SUCH HOME, OR PERSONS USING 

ADULT DAY CARE CENTER and (3) the staff operating 

gift shop is provided by a nonprofit auxiliary service type organization. 

Sec. 2, This act shall take effect July I, 1987, and shall be applicable 

sales occurring on or after July 1, 1987. 

Senate Bill No. 805 

PUBLIC ACT NO. 87·312 

AN ACI' PROVIDING FOR EXEMPTION UNDER THE TAX ON 

GROSS EARNINGS FROM THE SALE OF PETROLEUM PRODUCTS 

TO BE APPLICABLE TO THE SALE OF PROPANE GAS. 

Section l. Section 12~587 of the general statutes is repealed and the 

following is substituted in lieu thereof: 
p

p

from petroleum or a petroleum derivative, but shall not mean (A) the 

product designated by the American Society for Testing and Materials as 

·"Specification for Heating Oil D396-69", commonly known as number 2 

h<;ating oil, to be used exclusively for heating purposes OR (B) TilE 

· PRODUCf ·IDENTIFIED AS PROPANE GAS, WHEN SOLD IN 

CONTAINERS FOR USE IN RESIDENTAL HEATING OR WHEN SOLD 

AND DELIVERED TO A STATIONARY STORAGE TANK WITH A . 

CAPACITY OF NOT MORE THAN ONE THOUSAND GALLONS FOR 

USE IN RESIDENTIAL HEATING. 

(b) Any company which is engaged in the refining or distribution, or 

both, of petroleum products and which distributes such products in this state 

shall pay a quarterly tax at the rate of two per cent of its gross earnings 

derived from the sale of petroleum products within this state. Each company 

shall on or before the last day of the month next succeeding each quarterly 

period render to the commissioner~ under oath of its treasurer or the person 

performing the duties of treasurer or of an authorized agent or officer, a 

return on fomii prescribed or furnished by the commissioner, including the 

amount of gross earnings derived from the sale of petroleum products within 

this state for the quarterly period and such other facts as the commissioner 

may require for the purpose of making any computation required by this 

chapter. 

(c) The amount of tax reported to be due on such return shall bedue 

and payable on or before the last day of the month next succeeding the 

qoarterly period. The tax imposed under the provisions of this chapter shall 

be in addition to any other tax imposed by this state on such company. 

(d) Any saving realized 'by any such company becanse of the 

elimination of the two per cent tax on number 2 heating oil shall be offset by 

such company by a decrease in the sales price of said product. 

. Sec. 2. This act shall take effect July 1, 1987, and shall be applicable 

to calendar quarters commencing on or after July 1, -1987. 

AN ACf 

CONNECTICUT 

House Bill No. 7441 

PUBLIC 

MORTGAGE LOANS OF THE 

FINANCE AUTHORITY. 

l. Subsection (a) of section 8-251 of the general statutes is 

and the following is substituted in lieu thereof: 
AN ACT CONCERNING UNDERGROUND STORAGE TANKS. 

Section I. (NEW)Asusedinthissectionandsections4to8, inclusive, of this 

act: 

(1) ''Petroleum" means crude oil, crude oil fractions and refined petroleum 

fractions, including gasoline, kerosene, heating oils and diesel fuels; 

(2)"Release" means any spilling, leakirig, pumping, pouring, emitting, emptying, discharging, injecting, escaping, leaching, dumping ordisposingofpetroleum 

from any underground storage tank or underground storage tank system; 

(3) ''Responsible party" means any person or entity, inclucling the state and 

any political subdivision of the state, which owns or operates an underground storage 

tank or underground storage tank system from which a release emanates; 

(4) "Underground storage tank" means a tank or combin!ltion of tanks, including underground pipes connected thereto, used to contain an accumulation of petroleum, whose volume is ten per cent or more beneatl1 the surface of the ground, 

inclu?ing the volume ofundergrou.lJd pipes connected thereto; and 

(5) "Underground storage tank system" means an underground storage tank 

and any associated ancillary equipment and containment system. 

Sec. 2. Section 12-587 ofthe general statutes is repealed and the following is 

substituted in lieu thereof: 

(a) As used in this chapter: (1) "Company" includes a corporation, partnership, limited partp.ership, association, individual, or any fiduciary thereof; (2) "quarterly period" means a period of three calendar months commencing on the first day of 

January, April, July or October and ending on thelastdayofMarch, June, September 

or December, respectively; (3) "gross earnings" means those earnings derived from the 

first sale within this state of a petroleum product; and (4) "petroleum products" means 

those products which contain or are made from petroleum or a petroleum derivative, 

but shall not mean (A) the product designated by the American Society for Testing and 

Materials as "Specification for Heating Oil 0396·69", commonly known as number2 

heating oil, to be used exclusively for heating purposes or (B) the product identified as 

propane gas, when sold in containers for use in residential heating or when sold and 

delivered to a stationary storage tank with a capacity of not more than one thousand 

gallons for use in residential heating. · 

(b) Any company which is engaged in the refining or distribution, or both, of 

petroleum products and which distributes such products in this state shall pay a quarterly tax at the rate of [two] THREE per cent of its gross earnings derived from the sale 

of petroleum products within this state. Each company shall on or before the last day of 

the month next succeeding each quarterly period render to the conunissioner, under 

oath of its treasurer or the person' performing the duties of treasurer or of an authorized 

agent or officer, a return on forms prescribed or furnished by the commissioner, including the amount of gross earnings derived from the sale of petroleum products 

within this state for the quarterly period and such other facts as the commissioner may 

require for the pUrpose of making any computation required by this chapter. 

(c) The amount of tax reported to be due on such retum shall be due and 

payable on or before the last day of the month next succeeding the quarterly period. 

The tax imposed under the provisions of this chapter shall be in addition to any other 

tax imposed by this state on such company. 
!. 

;: 

amount of tax due tmder said section, shall be credited by the treasurer to the Underground Storage Tank: Petroleum Clean-up Fund established under section 4 of this act. 

(b) The comptroller shall submit a monthly report to the treasurer au the balance in such fund on the first day of each month. If the balance in said fund exceeds 

fifteen million dollars, as shown in any s\zch report, the treasurer shall suspend the further crediting of tax payments to said fund until the balance in said fund falls below 

five milJiondollars, as shown in any such report. 

Sec. 4. (NEW) (a) There is established a fund to be known as the "Under~ 

ground Storage Tank Petroleum Clean~Up Fund'~. Investment earnings credited to the 

assets of said fund shall become part of the assets of said fund. Any balance remaining in said fund at the end of any fiscal year shall be carried forward in said fund for the 

fiscal year next succeeding. 

(b) The fund shall be used by the commissioner of environmenial protection 

to provide money for reimbursement to responsible parties for costs, expenses and other obligations incurred as a result of releases, includ.ng reimbursement of third 

party claims for bodily injury, property.damageand damage to natural resources. Notwithstanding the provisions of this section, the responsible party for a release shall 

bear all costs of the release that are less than ten thousand dollars or more than one 

million dollars. Any amount allocated annually for idministrative costs shall not exceed two per cent of the balance of the fund. 

Sec. 5. (NEW) (a) There is established an underground storage tank petro· I cum clean up fund review board to review applications for reimbursements and payments from the fund established undersection4 of this act. Upon application forreimbursemcnrpursuant to section 7 of this act, the board shall determine if a release 

occurred and damage resulted from such release and the amount of any such damage. 

(b) The board shall cqnsist of the commissioners of the department of en vi~ ronmental Protection 3.0d revenue services, the secretary of the office of policy and 

management and the sta~e fire marshal, or their desigaees; one member representing the Connecticut Petroleum Council, appointed by the speaker of the house of repre- sentatives; one member representing the Independent Connecticut Petroleum Association, appointed by the president pro tcmporeofthe senate, one memberreprescnting the Conneclicut Gasoline Retailers Association, appointed by the minority leader Of t?e house of representatives; one member representing a municipality with a popula- tion greater than one hundred thousand, appointed by the governor and one member 

re~rcsenting a municipality with a population of less than one hundred thousand, ap· pomted by the minority leader of the senate. · 

. . Sec. 6. (NEW) The commissioner of environmental protection, afterconsu]. 

tatwn wnh the members of the review board established by section 5 of this act, shall 

adopt re?ulations in accordance with the provisions of chapter 54 of the general stat· ~tes setting forth procedures for reimbursement from the fund established under scc-

~on4 

o~this act. Such regulations shall include provisions for{l) notification of eligi- le p~zes of the existence of the fund; (2) records required for submission of claims 

and .reimbursement; (3) periodic and partial reimbursement to enable responsible 

Partzes to meet interim costs, expenses and obligations and (4) reimbursement for 

costs, expenses and obligations ~ncurred after the effective date of this act for releases 
discovered before or after the effective date of this act, provided reimbursement shall 

not be paid for costs, expenses and obligations incurred by a responsible party on or before the effective date of this act. 

Sec. 7. (NEW) (a} A responsible party may apply to the underground storage tank petroleum clean-up fund review board established under section 5 of this act for 

reimbursement for costs incurred as a resul! of a release. If a person or entity, other than a responsible party, claims to have suffered damage or personal injury from a 

release, and the responsible party denies there was a release Or does not apply to the 

board for reimbursement for such claim, the person or entity holding such claim may apply to the board for payment for such damage or personal injury. The board shall 

order payment from the fund if, on the date ofthe release, the responsible party ( l) was 

required to demonstrate lmancial responsibility under40 CFR Part 280.90 et seq. for the underground storage tank or underground storage tank system from which there- lease emanated, provjded if the state is the responsible party, the board may order 

payment from the fund without regard to whether the state is required to demonstrate 

financial responsibility under said sections 40 CPR Part280, 90 et seq. and (2) after the 

release, the responsible party inc_urred a cost, expense or obligation for clean up or for 

claims of third parties reSulting from a release, provided any third party claim shall not be required to be finally adjudi!?ated before an application for reimbursement or payment is made. 

(b)The hoard shall have aright of subrogation against the responsible party if (1) prior to the occurrence of the release, an underground storage tank or underground 

storage tank system which was required by regulations adopted under section 22a-449 of the general statutes to be the subject of a notification to the commissioner 

of environmental protection but was not the subject of such a notification; (2) therelease results from an intentional act of a responsible party or (3) the release occurs 

from an underground storage tank or system which is not incompliance with an order 

issued by the commissioner and such lack of compliance was a proximate cause of such release. 

(c) The review board shall render its decision not more than forty-five days after receipt of an application from a responsible party or a third party. A copy of the 

decision shall be sent to the applicant or responsible party by certified mail, return receipt requested, and shall be deemed issued upon deposit in the mail. 

Sec. 8. (NEW) Any person aggrieved by a decision of the review board established under sectiOn 5 of this act may appeal from such decision to the superior 

court for the judicial district of Hartford-New Britain within twenty days after the 

issuance of such decision. Such appeal shall, at Ute election of the appellant, be upon tl1e record before'the review board or a· trial de novo. In hearing :i.ny such appeal the superior court shall not be limited to detennining whether the review board acted arbi~ 

trarily, capriciously or unreasonably, but rather shall deternline the rights of the appel- lant, and of any other interested parties who are made parties to such appeal, in the 

matter a tissue under the statutes and case law of the state and shall issue such orders, 

including orders in equity, as will resolve such issues. All such appeals shall be heard 

by the court without a jury, and shall have precedencdn the order of trial as provided in section 52-192 of. the general staluies. 

Sec. 9. (NEW) Notwithstanding the provisions of regulations adopted by the commissioner of environmental proteclion under subsection (d) of section 22a-449 of 

the geriera!Statutcs, a town or regional school district shall have until October 1, 1991, 

to replace underground storage tank systems, as defined in subdivision (5) of section I 

of this act, 'of a public school building provided application for a sclwol building pro- ject for sue~ pUipose is made ov or before October 1, 1990, to the state department of 
Substitute House Bill No. 5593 

PUBLIC ACT NO. 89·374 

AN"'b CONCERNING EMPLOYEE PRESCRIPTION DRUG B HEALTH CARE CENTERS. 

(NEW) (a) No medical benefits contract on a group basi 

anlnsurance company, a hospital service corporation, a medic 

or-a:bealth care center, which provides coverage for prescri 

any perSOn covered under such contract to obtain prescripti 

pharinacy as a condition of obtaining benefits for such d 

hether issued by 

ervice corporation 

n drugs may require 

gs from a mail order 

(b) The provisions of this section shall apply any such medical benefits 

contract delivered, issued for delivery or renewed in state on or after July 1, 1989. 

AN ACT CONCERNING PERSON 

LIVEINDEPENDENTL Y, THELI 

TIAL FACILITIES. THE TRANS 

PARTMENT OF MENTAL 

TH MENTAL RETARDATION WHO 

SING AND REGULATION 

OF APPROPRIATIONS FROM THE DE· 

RDATION TO THE DEPARTMENT OF INZONING REGULATIONS PERTAINING TO 

OR MENTALLY RETARDED PERSONS. 

COME MAINTENANCE, COMMUNITY RESIDENC 

Section I. Sub on (c) of section 19a-464a of the general statutes is repealed and the follow· s substituted in lieu thereof: 

(c) The co ssioner may provide, within available appropriations, subsidies to persons wit ental retardation who are placed [by the department] in supervised apartment ondominiums or homes which do not receive HOUSING payments under se n 17-313b, in order to assist such persons to meet housing costs . 

. Section 19a-467 of the general statutes is repealed and the following 

n lieu thereof: 

No person, firm or corporation shall conduct or maintain within this state 

al facility WHICH IT OWNS, LEASES OR RENTS for the lodging, care or 

t of [mentally retarded] persons WITH MENTAL RETARDATION or au tissons unless such person, firm or corporation, upon written application, verified 

ath, has obtained a license issued by the department of mental retardation. 

(b) [Said department shall prescribe reasonable regulations for such facilities] THE COMMISSIONER SHALL ADOPT REGULATIONS, IN ACCORD-
P.A. 91·3 385 

Sec. 142. (NEW) The commissioner of revenue services may requite th.e 

donor or the donee to show the property subject to the tax, as provided in sections 136 

tn145, inclusive, of this act to the commissioner upon demand and may employ a 

suitable person to appraise the property. The donor shall make and subscribe his oath 

that the property shown by him on his return to the commissioner includes all of the . 

Mlperty transferred by gift for the calendar year involved.and not excluded herein. 

:. Sec. 143. (NEW) The tax imposed under sections 136 to 145, inclusive, of 

this act shall be due and payable by the donor no later than Aprilfifteenth following the 

_close of the calendar year during which the gift was made and shall be payable to the 

commissioner of revenue services. 

Sec. 144. (NEW) Any gift subject to taxation pursuant to sections 136to 145, 

_ inclusive, of this act and otherwise includable in the gross taXable estate of the-donor 

-shall not be includable in the gross taxable estate of such donor under chapter 216 of 

the general statutes. 

Sec. 145. (NEW) The provisions of sections 12~548 to 12-554, inclusive, 

nfid seetion 12-555a of the general statutes shall apply to the provisions ofthis section _!~_the samt: manner and with the same force and effect as if the language of said sectionsl2-548 to 12-554, inclusive, and section 12-555a had been incorporated in full 

· 136 to 145, inclusive, of this act and had expressly referred to the tax 

i1 ' sections. 

extent that any provision is inconsistent with a provi-

· .-· Sec. 146. Section 12-587 ofthegeneralstatutes isrepealedandthefollowing 

; ,.I_ ~ubs!ituted in lieu thereof: 

- As used in this (1) "Company" includes a 

, individual, or · 

{three] FIVE per cent of its gross 

within this state. Each 

ma 

" 

when sold and 

one thousand 

or both, of 

state sha1l pay a quar-

. from the sale 

on or before the last day of 

to the coillllllssioncr, under 

duties oftreasureror of an authorized 

or funUshed by the commissioner, in~ from the sale of petroleum products 

as the commissioner may 

this chapter. 

OR TO BE 1MPETROLEUM PRODUCTS FOR ITS USB AND 

OTHER THAN A COMPANY WHICH IS SUBJECT TO AND 

THE TAX ON SUCH PETROLEUM PRODUCTS IN ACSUBSECTION (b) OF TIDS SECTION, SHALL PAY A 
(d) The a

payable on or before the last day of the month next 

 

The txt imposed under the provisions 

tax imposed by this state on such company, 

[(d) Ally saving realized by any such company because o~~,d~;:~~:'\:~ the tax on number 2 heating oU shall be offset by such company by a 

sales price of said product.] 

Sec. 147. On the effective date ofthis act, th~;:~·::~~~R::~~~~·~::~;~~;~~~ 

of $5,000,000 from the probate court administration fund 

45a-82 of the geneml statutes to the general fund. 

Sec. 148. Section 1 of public act 91-319 is repealed and the following 

substituted in lieu thereof: 

in 

good 

ACT, are Sec. 

substituted in lieu tho<oof' 

and declared that thcreexists in 

of state financial assistance 

base fmns to preserve and promote 

· offinancial 

itis 

statutes; 

(2) ''Executive director'' means the execut(ve director of the Connecticut 

velopment authority; (3) ''Financial assistance" means rut)' anrl all forms of loans, extensions of 

credit, guarantees, equity investments or any other form of financing or refinancing tO · 

persons for the purchase, acquisition, construction, expansion, continued operation, reconstruction, financing, refinancing or placing in operation of [a major] ANECD· . -

NOMIC development project, including, but not limited to, fiKed assets, · 

capital, equity participations and acquisitions, employee buy~outs, refmancing, 

nancial restructuring, and other purposes which the authority detennines further the 

purposes of[this act} PUBLICACf 91~319, AS AMENDED BY11-US ACT; (4) [''Major] ''BCONO:MIC development projecf means any project (A) 

which is to be used or occupied by any person for mafll\facturing, industrial, research -· 

or product warehousing or distribution purposes, or any combination thereof, ~ 

which lhe authority detennines will tend to maintain or provide gainful employment, 
. {. 

contains any provision which requires an expenditure from 

an amount in excess of two million five hundred thousand 

agreement or stipulation, unless the geneml by 

terms of such provision. The gen~ral assembly may 

fifths vote of each house. Such provision shall be 

assembly fails to vote ' 

of submittal pursuant to of !his section. 

(b) Each such agreement or stipulation shall be submitted to the general as. 

sembly by the attorney general and shall be referred to the committees of cognizance ,_ 

which shall report thereon by resolution. · 

Sec. 166. Subsections (10), (12), (28), (32), (39) and (61) of section 

12-412 of the geneml statutes are repealed. 

Sec. 167, Sections 14-150b and 52-269 of the general statutes are repealed. 1Sec. 168. This act shall takeeffE;ctfrom its passage, provided (l)sections5J 

to 93, inclusive, and 95 to 97, inclusive, shall be applicable to taxable yc¥8 oftaxpay. 

ers commencing on or after January 1, 1991, (2) sections 98 to 102, inclusive, shall be 

applicable to income years of corporations conunencing on or after January l, !991, 

(3) sections 103, 106 to 111, inclusive, 113 to 117, inclusive, 119, 155!!nd 166shalt 

be applicable to sales occurring on or after October 1, 1991, (4) sectiof!S 104 and 105 

shall be applicable to sales occurring on or after January 1, 1986, (5) section 120shal1 

be applicable to sales occurring on or after the effective date of this act, (6) section 125 

shall be applicable to taxable years of estates commencing on or after January I, 1991, / 

(7) sections 123 and 124 shall be applicable to taxable years of taxpayers commencing 

on or after January l, 1991, (8) sections 36 to 49, inclusive, shall take effect July I, 

1992, and shall first be applicable to the biennium commencing July 1, 1993, (9) 

sections 131 to 133, inclusive, shall be applicable to cigarettes held for sale on or after 

October 1, 1991; (10) sections 136 to 145, inclusive, shall be applicable to gifts made 

on or after September 1, 1991; (11) section 146 shall be applicable to gross earningS 

derived from sales of petroleum products for calendar quarters on or 

after October 1, 1991; (12) section 156 shall be applicable to 

erscommencing on or after January 1, 1992; and(13) section I6:ish.allt"!;'JI''f""'"" 

1, 1992. 

Approved August22, 1991 

tAN~p~Ai~CT~i~~:~s.~~~~N fiO>ID AUTHORIZATIONS FOR CAPITAL 
fourteen dollars, and on and after July 1, 1993, seventeen dolhus and fifty cents; and 

{9) for filing an assigrunent of security interest, tl1ree dollars, and on and after July 1, 

1993, three dollars and fifty cents; for search of a motor vehicle certificate of title 

record, requested by a person other than the owner of such motor vehicle, ten dollars. 

Sec. 6. Subsection (c) of section 12-587 of l.hc general statutes, as ari1endcd 

by section 146 of public act 91-3 of the June special session, is repealed and the following is substituted in lieu thereof: 

(c) Any company which imports or causes to be imported into this slate petroleum products for its use and consumption, other than a company which is subject to 

and which has paid the tax on such petroleum products in accordance with subsection 

(b) of this section, shall pay a quarterly tax at the rate offive per cent of the consideration given or contracted to be given for such petroleum product if the consideration 

given or contracted to be given for all such deliveries during the quarterly period for 

which such tax is to be paid exceeds one hundred thousand do1lars. For the purposes of 

this subsection, "use" includes the sale of imported petroleum products in the regular 

course of business. FUEL IN THE FUEL SUPPLY TANKS OF A MOTOR VEHICLE, WHICH FUEL TANKS ARE DIRECfLY CONNECfED TO THE ENGINE, 

SHALL NOT BE CONSIDERED A DELIVERY FORTI-IE PURPOSES OF THIS 

SUBSECTION. 

Sec. 7. Section 14-49 of the general statutes is repealed and the following is 

substituted in lieu thereof: 

(a) For the registration of each passenger motor vehicle, other than an electric 

motor vehicle, the fee shall be sixty-two dollars every two years, and on imd after July 

1, 1992, seventy dollllfs every two years, provided any individual who is sixty-five 

years of age or older on or after January 1, 1981, may, at his discretion, renew the 

registration of such passenger motor vehicle owned by him for eith.er a one-year or 

two-year period. The fee for one year shall be thirty-one dollars, and on and after July 

1, 1992, thirty-five dollars, and the fee for two years shall be sixty-two dollars, and on 

and after July 1, 1992, seventy dollars; provided the biennial feefor.any motor vehicle , 

for which special license plli.tes have been issued under the provisions of section 

14-20 shall be sixty-two dollars, and on and after July 1, 1992, seventy dollars. [The 

commissioner shall refund one-half of the registration fee for any passenger registration when the marker plate or plates and registration certificate are returned with one 

year or more remaining tmtil the expiration of such registration.] The provisions of this 

subsection relative to the biennial fee charged for the registration of each antique, rare 

or special interest motor vehicle for which special license plates have been issued 

under section 14-20, shall not apply to an antique fire apparatus or transit bus owned 

by a nonprofit organization and maintained primarily for use in parades, exhibitions or 

other public events but not for purposes of general transportation. 

(b) (1) For the registration of each mOtorcycle, the biennial fee shall be thirty 

dollars, and on and after July 1, 1992, thirty-six dollars, subject to the provisions of 

subdivision (2) of this subsection. For the registration of each motorcycle wi!hside car 

or Dox attached used for commercial purposes, the biennial fee shall be fifty do11ars, 

and on and after July 1, 1992, fifty-six dollars. The commissioner may register a motorcycle with aside car under one registration which shall cover the use of such motorcycle wilh or without such side car. (2) Four dollars oft he total fee with respect to the 

registration of each motorcycle shall, when entered upon the records of the special 
FEBRUARY 1992 P.A. 92-178 617 

permit issued under this section. (3)] An additional TRANS:MITTAL fee of [two) 

THREE dollars shall bcchargedfor each permit issued under this s~tion and transmitted via transceiver or facsimile equipment. (3)THB COMMlSSIONER MAY ISSUE 

AN ANNUAL PERMIT FOR ANY VEIDCLE TRANSPORTING (A) A DIVISIBLE LOAD; (B) AN OVERWEIGHT OR OVERSIZED-OVERWEIGHT INDIVISIBLE LOAD; -OR (C) AN OVERSIZE INDIVISIBLE LOAD. THE OWNER OR 

LESSEE SHALL PAY AN ANNUAL FEB OF SEVEN DOLLARS PER THOUSAND POUNDS OR FRACTION THEREOF FOR BACH SUCH VEHICLE. A 

PERMIT MAY BE ISSUED IN ANY INCREMENT UP TO ONE YEAR, PROVJDEDTHEOWNERORLESSEESHALLPAY AFEEOFONE-TENTHOFTHE 

ANNUAL FEE FOR SUCH VEHICLE FOR EACH MONTH OR FRACTION 

THEREOF. (4)THEANNUALPERMITFEEFORANYVEHICLETRANSPORTlNG AN OVERSIZE INDIVISIBLE LOAD SHALL NOT BE LESS THAN FIVE 

HUNDRED DOLLARS. 

(e) [Not later than six months after October 14, 1983, the} THE commissionerof transportation shall adopt regulations in accordance with chapter 54 prescribing standards for issuance of penni Is for vehicles with divisible or indivisible loads not 

conforming to the provisions of section 14-267a. 

(f) Any person who violates the provisions of any permit issued under this 

section shall be subject to the penalties under subsection (f) of section 14-267a. 

Sec. 12. This act shall takeeffectfromits passage, cxccp~that sections 1 to9, 

inclusive, shall take effect July 1, 1992. 

Approved J~ne 1,1992 

Substitute Senate Bill No. 416 

PUBLIC ACT NO. 92-178 

AN ACfESTABLISHING A CONNECTICUT PILOT 

CERNING THE LICENSURE OF PILOTS. 

Section 1. 

tion, 

conunissioner 

members appointed as follows: 

a maritime industry, 

tempore of 

the in the 

related 

industry, the majority leader 

shall appoint. one member representing a maritime reshaU not include a recreational industry, the minority 

shall appoint one member with an expertise in 

law. Each member shall be a resident of the state, provided no 
PRIOR TO JANUA

, 

, 

hundred dollars except when othenvise provided by law. The prov_isions of this section shall not include money or property actually invested in merchandise or manufacturing carried on out of this state. 

Sec. 50. Subsection (a) of section 12-587 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a) As ·used in this chapter: (1) "Company'' includes a corporation, partnership, limited partnership, association, individual, or any fiduciary thereof; (2) "quarterly period" means a period of three calendar months commencing on the first day of 

January, April, July or October and ending on the last day of March, June, September 

or December, respectively; (3) "gross earnings" means those enrningll derived from the 

first sale within this state of a: petroleum product; and (4) "petroleum products'' means 

{hose products which contain or are made from petroleum or a petroleum derivative, 

but shall not t:nean (A) the product designated by the American Society for Testing and 

Materials as ''Specificatio11 tOr Heating OilD396-69", commonly knownasnumber2 

heating-oil, to be used exclusively for heating purposeS, [or] (B) the product identified 

as propane gas, when sold in containers for use in residential heating or when sold and 

delivered to a stationary storage tank with a capacity of not more than one thousand 

gallons for use in residential heating OR (C) BUNKER FUEL OIL, INTERMEDIATE FUEL, MARINE DIESEL OIL AND MARINE GAS OIL FOR USE IN AI\'Y 

VESSEL HAVING A DISPLACEMENT EXCEEDING FOUR THOUSAND 

DEADWEIGHT TONS. 

Sec. 51, Notwithstanding the provisions of sections 12-110 to 12-112, inclusive, of the general statutes, the actions of the board of tax review of the town of 

Colchester with respect to the assessment lists for the assessment year commencing 

October I, 1991, and such lists and the abstracts related thereto are, notwithstanding 

the failure of such board to complete its duties in the time required by said statutes, 

hereby validated, provided said delermlnatioJJs of the board of tax review shall be 

completed not later than May 31, 1992. 

Sec. 52. Notwithstanding the late action by the town of Franklin, or any officers or employees thereof, with respect to the additional exemption from property tax 

for veterans in accordance with section 12-81g of the general statutes related to the 

assessmentyearcommencing October I, 1990, any application by said town ofFranklin for reimbursement by the stale for loss of property tax revenue as a result of said 

program tmder said section 12-Blg, othenvise valid but for such late action, is hereby 

validated. 

Sec. 53. Notwithstanding the provisions of sections 12~ 110 to 12-112, inclusive, of the general statutes, the aclions of the board of tax review of the town of 

Newington with respect to the assessment lists for the assessment yeru- conunencing 

October 1, 1991, and such lists and the abstracts. related thereto are, notwithstanding 

the failure of said board to complete its duties in the time required by said statutes and 

to send notice" of its final detcnninations within the period required by said statutes, 

hereby validated, provided said assessment lists and abstracts shall be completed nnd 

filed and the determinations of the board of tax review shall be completed not later than 

JUne 30, 1992. Any appeal from the actions of said board pursuant to section 4 of 

public act 89-321, as ame11ded by section4 of public act 90-266, section 4 of public act 

91-221 and section 4 of publi« act 92·254, shall, notwithstanding the provisions of 

said section, be tnkcn not later than July 14, 1992. 
!\lAY 1992 P.A. 92-17 1303 

Sec. 54. Notwithstanding the late notification of certain homeowners by the 

assessor, the late submittal of applications by such homeowners and any other late 

action by the town of Old Lyme, and any officers, employees or taxpayers thereof, 

with respect to the property tax relief program for certain elderly homeowners in ac~ 

cordance with section l2-129b of the general statutes, any application for such property tax. relief pursuant to said section 12-129b by any such homeoWner and any application by said town ofOld Lyme for reimbursement by thestatefor loss of property tax 

revenue as a result of said program under said section 12-129b, otherwise valid but for 

such late action, is hereby validated, provided the secretary of the office of policy and 

management shall assess a processing fee of fifty dollars against said town with respect to each such late application. 

Sec. 55. Notwithstanding the provisions of subsection (2)(i}(BE)(i) of section 12-407 ofthe general statutes, as amended by section 103 of public act 91-3 of the 

June special session, section 26 of public act 91-14 of the June special session and 

sections 17 and 18 of this act, no municipality owning a golf course shall be liable for 

any tax under chapter 219 of tlte general statutes for any golf services in connection 

therewith prior to January 1, 1993. 

Sec. 56. (a) There is established a task force consisting of the chairpersons 

and ranking members of the joint standing committees on finance, revenue and bonding and public safety or their designees, the commissioner of public safety or his designee, the chief state's attorney or his designee and eight persons appointed as follows: 

Two by dte governor, one by the president pro temporeof!hc senate, one by the majority leader of the senate, one by the-minority leader of the senate, one by th~ speaker of 

the house of representatives, one by the majority leader of the house ofrepresentatives 

and one by the minority leader of the house of representatives. The task force shall 

eiect one of its members to serve as chairperson. 

(b) The task force shall conduct a study of the feasibility of authorizing additional casino gambling in the state, Such study shall include, but not be limited to, an 

examination of the economic and social impact of casino gambling on residents and 

businesses in the state and the revenue impact of such gambling on the state and nmnicipalities in the state. The task force shall make recommendatiom; concerning the 

optimal number and location of casino gambling facilities and whether such facilities 

should be freestanding or incorporated in other development projects. 

(c) The task force shall conduct at least two public hearings on casino gambling, Not later than December 1, 1992, the task force shall submit a report to the gcneralassembly on ils findings and recommendations, includh1g any necessary legislation to iinplement such recommendatiOns. · 

Sec. 57. The sum of twenty-five thousand dollars is appropriated from the 

general fund to tl1e joint committee on legislative management, for the fiscal year 

ending June 30, 1993, for the purposes of section 56 of this act. 

Sec. 58. Sections 12-39c and 12-39j of the general statutes, section 12-57lb 

of the general statutes, as amended by section 2 of public act I{J,-3€i6, and .special act 

92·17 are repealed. · · 

Sec. 59. Titis act. shall take effect from its. passage, except sectlons56 and 57 

shalltakeeffect July 1, 1992, provided (1) section 10 sh.all be applicable to assessment kars of municipalities commencing on or after October 1, 1991; (2) section 11 shall 

· applicable to taxable years of taxpayers commencing on or after January 1, 1993; 

{3) sections 12 to 16, inclusive, and43 shall be applicable to taxableyearsoftaxpayers 

COrnmencing on or after January 1, 1992; (4) section 17 shall be applicable to sales 

Occurring on or after October 1, 1991; (5) sections 18, 21, 23 to 25, inclusive, 27, 29 

and40 shalt be applicable to sales occurring on or after July .1, 1992; (6) sections 19 
Approved June 19, 1992 
JANUARY 1993 P.A. 93-74 197 

MARCH 31, 1996, ONE CENT PER GALLON ON JUNE 30, 1996, ONE CENT 

PER GALLON ON SEPTEMBER 30, 1996, AND ONE CENT PER GALLON ON 

DECEMBER 31, 1996, provided no excise tax shall be imposed on diesel fuel on 

ANDAFTERAugust31, 1991. 

*Sec. 36. Section 12-541 of the general statutes is repealed and the following 

is substituted in lieu thereof: 

There is hereby imposed a tax of ten per cent of the admission charge to any 

place of amusement, entertainment or recreation, except that no tax ~hall be imposed 

with respect to any admission charge (l) when the admission charge is less than one 

dollar or, in the case of any motion picture show, when the admission charge is less 

than two dollars, (2) when a daily admission charge is imposed which entitles the 

patron to participate in ,an athletic or sporting activity, (3) to any event, all of the 

proceeds from which inure exclusively to an entity which is exempt from federal income tax under the Intemal Revenue Code, .provided such entity actively engages in 

and a.'lsumes the financial risk associated with the presentation of such event, (4) to 

·any event which in the opinion of the commissioner, is conducted primarHy to raise 

funds for an entity which is exempt from federal income tax under the Internal Revenue Code, provided the commissioner is satisfied that the net profit which inures to 

such entity from such event will exceed the amount of the admissions tax which, but 

for this subdivision, would be imposed upon the person making such charge to such 

event, (5) to any event at the Hartford Civic Center, [or] the New Haven Coliseum, 

NEW BRITAIN BEEHIVE STADIUM, FACILITIES OWNED OR MANADED 

BY THE TENNIS FOUNDATION OF CONNECTICUT OR ANY SUCCESSOR· 

ORGANIZATION OR THE WILLIAM A. O'NEILL CONVOCATION CENTER, 

(6) paid by centers of service for elderly persons, as described in subdivision (d) of 

section 17a-310 or (7) to any production featuring live performances by actors or musicians presented at any nonprofit theater or pl~yhouse in the state, provided such 

theater or playhouse possesses evidence coufuming exemption from federal tax under 

Section 501 of the Internal Revenue Code. The tax shall be imposed upon the person 

making such charge and reimbursement for the tax shall be collected by such person 

from the purchaser. Such reimbursement, termed "tax", shall be puid by the purchaser 

to the person making the admission chatgc. Such tax, when added to the admission 

charge, shall be a debt from the purchaser to the person making the admission charge 

and shall be recoverable at law. 

• Sec. 37. Subsection (a) of section 12-587 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a) As used tn this chapter: (1) "Company" includes a corporation, partnership, limited partnership, association, individual or any fiduciary thereof; (2) 1'quarterly period" means a period of three calendar months commencing on the first day of 

January, April, July or October and ending on the last day of March, June, September 

or December, respectively; (3) "gross earnings" means those earnings derived from the 

first sale within this state of a pelroleum 11roduct; and (4) "petroleum products" means 

those products which contain or are made from petroleum or a petroleum derivative, 

but shall not mean (A) the product designated by the American Society forTesting and 

Materials as "Specification for Heating Oil 0396-69", commonly known as number2 

hcafing oil, to be use,d exclusively for heating purposes, (B) KEROSENE, COM· 

MONLYKNOWN AS NUMBER 1 OIL, USED EXCLUSIVELY FOR HEATING 

PURPOSES, PROVJDED DELIVERY IS BY A STATE-LICENSED SUPPLIER, 

OF BOTH NUMBER 1 AND NUMBERZOIL, AND VIA A TRUCK WITH A ME· 

TERED DELIVERY TICKET TO A RESIDENTIAL DWELLING OR A CEN~ TRALLY METERED SYSTEM SERVING A GROUP OF RESIDENTIAL 

•seeaJsoP,A. 93·332, S. I I, 42. 
poses ofchapter208, provided, 

p

p

include an individual, corporation or partnership and any officer or employee of any 

corporation, including a dissolved corporation, and a member or employee of any 

partnership who, as such officer, employee or member, is und~r a duty to perform the 

act in respect of which the violation occurs. 

Sec. 39. Subsection (20) of section 12-101 oft he geneml statutes is repealed 

and the following is substituted in lieu thereof: 

(20) "Connecticut adjusted grossincome'1 means adjusted gross income, with 

the following modifications: (A) There shall be added thereto (i) to the extent not 

properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of any sfatc, political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity, 

exclusive of such income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local 

authority, district or similar public entity created under the laws of the state of Connecticut and exclusive of any such income with respect to which tixatlon by any state 

is prohibited by federal law, (ii) any exempt~interest dividends, as defined in Section 

852(b)(S) of the Internal Revenue Code, exclusive of suchexempHJ)terest dividends 

derived from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, stale or local authority, district or 

similarpublic entity created under the laws of the state of Connecticut and exclusive of 

such exempt-interest dividends derived from obligations, the income with respect to 

which taxation by any state is prohibited by federal law, (iii) any interest or dividend 

income on obligations or securities of any authority, commission or instrumentality of 

the United States which federal law exempts from federal income tax but does not 

exempt from state income taxes (iv) to the extent included in gross incomefor federal 

income tax purposes for the taxable year, the total taxable amount of a lump sum 

distribution for the taxable year deductible from such gross income in calculating federaladjustedgross income, (v) to the extent properly includable in determining the net 

gain or loss from the sale or other disposition of capital assets for federal income tax 

purposes, any loss from the sale or exchange of obligations issued by or on behalf of 

the state of Connecticut, any political subdivision thereof, or public instrumentality, 

state or local authority, district or similar public entity created under the laws of the 

state of Connecticut, in the income year such loss was reco'£:nized, (vi) to the extent 

deduCtible in detennining federal adjusted gross income, any iil.come taxes imposed 

by this state, (vii) to the extent deductible in detcnnining federal adjusted gross income, any interest on indebtedness incurred or continued tO purchase or carry obligations or securities the interest on which is exempt from tax under this chapter and (viii) 

expenses paid or incurred during the taxable year for tlw production or collection of 

-iti\':ome which is exempt from taxation under this chapter or the management, conscr-

- maintenance held for the prod\lction of such income, and the taxable year on any bm1d the interest on which' is 
JANUARY 1993 P.A. 93

75 213 

RESPEct TO CALENDAR QUARTERS COMMENCING ON OR AFTER JANUARY 1,1995, AND PRIOR TO JANUARY l, 1996,ANDTWOPERCBNTWITH 

RESPECT TO CALENDAR QUARTERS COMMENCING ON OR AFTER JANUARY 1, 1996, AND PRIOR TO JANUARY 1, 1997. THE SALE, FURNISHING OR 

DISTRIBUTION OF ELECTRICITY FOR USB BY A COMPANY AS PROVIDED 

IN THIS SUBSECTION SHALL NOT BE SUBJECT TO THE PROVISIONS OF 

THIS CHAPTER WITH RESPECT TO CALENDAR QUARTERS COMMENCING ON OR AFTER JANUARY 1. 1997. NOT LATER THAN THIRTY DAYS 

AFTER THE EFFECTIVE DATE OF THIS SECTION, AND THIRTY DAYS AFTER THEEFFECI'IVEDATE OF EACH RATE DECREASE PROVIDED FOR IN 

THIS SECTION EACH ELECTRIC PUBLIC SERVICE COMPANY, AS DEFINED IN SECfiON 16-1, WHICH DOES NOT HAVE A PROPOSED RATE 

AMENDMENT UNDER SECTION 16-19 PENDING BEPORE THE DEPARTMENT OF PUBLIC UTIUTY CONTROL AT SUCH TIME, SHALL REQUEST 

THE DEPARTMENT TO REOPEN THE PROCEEDING UNDER SECTION 

16-190NTHECOMPANY'S MOSTRECENTRATEAMBNDMENT, SOLELY 

FOR THE PURPOSE OF DECREASING THE COMPANY'S RATES TO REFLECTTHEDECREASES REQUIRED UNDER THIS SEcriON. THE DEPARTMENT SHALL IMMEDIATELY REOPEN SUCH PROCEEDINGS, SOLELY 

FOR SUCH PURPOSE. 

Sec. 66. Sections l2-39d and 12-39e of the general statutes are repealed. 

Sec. 67. This act shall take effect from its passage, except (1) sections 1, 2, 

44£048, inclusive, 55 and 56shalltakeeffectJuly 1, 1993; (2) sections3,4,6, 8, 11, 

32, 38 to41, inclusive, 49, 51, 52, 54, 57 to 59, inclusive, and 63 shall be applicable 

to taxable years commencing on and after January 1, 1993; {3) sections 7 and 50 shall ~e applicable to taxable years commencing on and after January 1, 1994; (4) section 5 

shall be applicable to taxable years commencing on and after January 1, 1995; (5) 

sections 9, 10, 60 to 62, inclusive, and 65 shall be applicable to taxes due and payable 

on and after January 1, 1994; (6) sections 13, 15 and 25 shall be applicable to sales of 

cigarettes occurring on and after July 1, 1993; (7) sections 14, 16 and 26 shall be 

applicable to sales of cigarettes occurring on and after July 1, 1994; (8) sections 42 and 

43 shall take effect July 1, 1994; (9} sections 17 to 22, inclusive, shall be applicable to 

sales occurring on and after July I, 1993; (10) sections 23 and 27 to 31, inclusive, 36 

and 64 shall be applicable to sales occurring on and afier January 1, 1994; (11) section 

24 shall be applicable to sales occurring on and after January 1, 1995; (12) section 33 

shall be applicable to sales of alcoholic beverages occurring on and after July 1, 1993; 

(13) section 35 shall take effect January l, 1994, and (14) section 12 shall take effect 

October 1,1993. 

Approved May 19,1993 

Senate Bill No. 1051 
FEBRUARY 1994 P.A. 94·101 249 

tions in this state. Gross earnings from such. operations shall include (1) ali incomC 

classified as operating revenues by the department of public utility control in the uniform systems of accounts prescribed by said department for operations within the taxable quarter and, with respect to each such company, (2) all income classified in said 

unifonn systems of accounts as income from merchandising, jobbing and contract 

work, ( 3) income from nonutility operations, (and] ( 4) revenues from lease of physical 

property not devoted to utility operation, and (5)receipts from the sale of residuals and 

other by-products obtained in connection with the production of gas, elcclricity or 

steam. GROSS EARNINGS OF A GAS COMPANY, AS DEFINED IN SECfiON 

16-l,SHALLNOTINCLUDEINCOMEEARNEDINATAXABLEYEARCOM~ 

MBNCING PRIOR TO JANUARY 1, 2000, FROM THE SALE OF NATURAL 

GAS AS A FUEL FOR A MOTOR VEHICLE. No deductions shall be allowed from 

such gross earnings for any commission, rebate or other payment, except a refund 

resulting from an error or overcharge, and those specifically mentioned in section 

12~265. 

(b) Each such company and municipal utility shall, on or before the last day 

of January, April, July and October of each year, render to the commissioner of revenue services under oath of its treasurer, or the person performing the duties of treasurer, or of an authorized agent or officer, a return on fonns prescribed orfumishcd by the 

commissioner specifying: The name and location of such company or municipal utility, the amount of gross earnings from operations for the quarter ending with the last 

day of the preceding month, the gross earnings from the sale or rental of appliances 

using water, steam, gas or electricity and the cost of such appliances sold ;-cost to be 

interpreted as net invoice price plus transportation costs of such appliances, and the 

gross earnings from all sales for resale of water, steam, gas and electricity to public 

service corporations and municipal utilities, whether or not such purchasers arc Connecticut public service corporations or Connecticut municipal utilities, and whether or 

not they are subject to the tax imposed by this chapter, the number of miles of water or 

steam pipes, gas mains or electric wires operated by such company or municipal utility 

within this state on the first day and on the last day of the calendar year immediately 

preceding, and the number of miles of water or steam pipes, gas mains or electric wires 

wherever operated by such company or municipal utility on said dates. Gas pipeline 

and gas transmission companies which do not manufacture or buy gas in thls state for 

resale in this state shan be subject to the provisions of chapter 208 and shall not be 

subject to the provisions of this chapter and chap~r 212a. Any company operating a 

system. of water works for selling and distributing water for domestic or power purposes, which company is not a water company as defined in section 16-1, shall not be 

subject to the provisions of this chapter and chapter 212a. 

• Sec, 2. Subsection (a) of section 12-587 of the general statutes, as amended 

by section 37 of public act 93-74, is repealed and the following is substituted in lieu thereof: 

. (a) As used in this chapter: (l) "Company" includes a corporation, partnership, limited partnership, association, individual or any fiduciary thereof; (2) "quarterly period'' means a period of three calendar months commencing on the first day of 

January, April, July or October and ending on the last day of March, June, September 

or December, respectively; (3) "gross earnings" means those earnings derived from the 

first sale within this state of a petroleum product; and (4) "petroleum products" means 

those products which contain. or are made from petroleum or a petroleum derivative, 

~tsh~U not mean (A) the product designated by the American Society for Testing and 

h at~na\s as "Specification for Heating Oil 0396-69'', _commonly known as number2 

eattng oil, to be used exclusively for heating purposes, (B) kerosene, commonly 
exceeding four thousand dead weight tons, 

• Sec. 3. This act shall take effect July 1, 1994, and shall be applicable to 

calendar quarters commencing on or after said date. · · 

Substitute House Bill No. 5701 

PUBLIC ACT NO. 94-102 

AN ACf CONCERNING MEMBERS AND EMPLOYEES 

ENFORCEMENT COMMISSION. 

Section 9-7a of the general statutes is repealed following is substiluted in lieu thereof: 

(a) There .is established a staatt;•,~;~~,;~,~~ of five members, not more th~ two o commission to consist ~embO's of the same Q.Olitical 

any political party. Of the 

the minority leader of · 

from July 1, 

shall hold office 

party and at least one of whom sha11 not be 

members first appointed hereunder, on<,.t>ell 

the house of representatives and shall hold 

1974; one shall be appointed by the · · 

for a term of three years from said 

tempore of the senate and shall 

, and one shall be appointed by the 

be affiliated with any political party, 

first. Thereafter, members 

of their appointas was held by the 

chosen to fill a vacancy 

he shall succeed. 

house ofreprc.-

serve without confrrmation from July 

session of the assembly. No 

official, other than a 

, or who has served within the 

years as a political party officer, shall be appointed to membership on 

ll:[i}.~~~E~~~F~o,~~purposcs of this subsection the term "public official" means an holds or has held a state, di~>-trict or municipal office as defined in 

not include a justice of the peace or a notary public and the term 

means an officer or member of a national committee of a politi-
MAY1994 P.A. 94-4 1373 

by the purchaser to the person making the admission charge. Such tax, when added to 

the admission charge, shall be a debt from the purchaser to the person makitlg the 

admission charge and shall be recoverable at law, 

• Sec. 23. Section 12-587 of the general statutes, as amended by section 37 of 

public act 93-74 and section a. of public act 94-101, is amended by adding subsection 

(e) as follows; 

(NEW) (e) For the purposes of this chapter, the gross earnings of any produceror refiner of petroleum products operating a service station along the highways 

or interstate highways within the state pursuant to a contract with the department of 

transportation or operating a service station which is used as a training or test marketing center Under the provisions of subsection (b) of section 14~344d, shall be calcu~ 

lated by multiplying the volume of petroleum products delivered by any producer or 

reftner to any such station by such producer's or refiner's dealer tank wagon price or 

dealer wholesale price in the area of the service station. 

Sec. 24. Section 12-568 oft he general statutes is repealed and the following 

is substituted in lieu thereof: · 

{a) The executive director, with the advice and consent of the board, shall 

determine the number oftimes a lottery shall be held in each year, the fonn and price of 

the tickets therefor and shall award prizes to winning participants, determined in a 

manner designated by the executiv~ director. The proceeds of the sale of tickets shall 

be deposited in thelottcry fund from which prizes shall be paid, upon vouchers signed 

by the executive director, or by either of two persons designated and authorized by 

him; iu such numbers and amounts as the executive director determines. 

(b) The executive director, with the advice and consent of the board, shall 

conduct S}Jecial instant lottery games. The proceeds of the sate of instant lottery game 

tickets shall be deposited in the lottery fund from which prizes shalt be paid in the 

manner specified in subsection {a) of this section. 

(c) The executive director, with the advice and consent of the board, shall 

co11duct daily lottery games. The proceedsofthesnleofdaily lottery game tickets shall 

be deposited in the lottery fund from which prizes shall be paid in ihe manner specified 

in subsection (a) of this section. 

(d) THE EXECUTIVE DIRECTOR, WITH THE ADVICE AND CONSENTOFTHEBOARD, SHALLESTABLISHA TWO-YEAR PILOT PROGRAM 

FOR THE SALE OF PRODUCT ADVERTISING ON LOTTERY TICKETS, PLAY 

SLIPS AND OTHER LOITER¥ MEDIA. THE EXECUTIVE DIRECTOR, WITH 

THE ADVICE AND CONSENT OF THE BOARD, MAY ENTER INTO AGREEMENTS FOR TI-lE SALE OF PRODUCT ADVERTISING ON LOTIBRY TICKETS, PLAY SUPS AND OTHER LOTTERY MEDIA. UPON THE TERMINATION OF SAlD PILOT PROGRAM, THIJ DIVISION SHALL REVIEW THE 

llROGRESS OF THE PILOT PROGRAM .AND MAY, WITH THE ADVICE AND 

CONSENT OF THE BOARD, SOLICIT BIDS FOR THE CONTINUATION OF 

ADVERTISING ON LOTTERY TICKETS, PLAY SLIPS AND OTHER LOTTERYMEDIA. 

[(d)] (e) (1) From time to time the executive director shall estimate, and certify to thecomptrOUer, that portion of the balance in the lottery fund which exceeds the 

current needs of the division for the payment of prizes and for the payment of compensation under subsections (a), (c) and (d) of section 12-569. Upon receipt of any such 

cettification, the amount so certified shall be transferred from the lottery fund to the 

ge11cral fu:nd. 

{i) On September 1, 1989, the executive director shall estimate, andccrtify 

to the comptroller, the amount of moneys received or collected by the state from lot-
• 

MAY 1994 P.A. 94·4 1407 

him of the obligation to pay the tax assessed under the tenns of this part or any interest 

orpcnalties thereon. When, before the expiration of the time prescribed in this section 

for the examination oft he return or the asseSsment of the tax, both the commissioner 

and the ta)(payer have consented in writing to such examination or assessment after 

such time, the return may be examined and the tax may be assessed at any time prior to 

the expiration of the period agreed upon. The period so agreed upon may be extended 

by subsequent agreements in writing made before the expiration of the period previously agreed upon. The commissioner may also in such a case waive the statute of 

limitations against a claim for refund by such taxpayer. EXCEPT IN THE CASE OF 

FRAUD OR INTENT TO EVADE OR EXCEPT AS OTHERWISE PROVIDED IN 

SECTION 12-225 OR 12-226, THE COMMISSIONER MAY NOT MAKE MORE 

THAN ONE ASSESSMENT FORA TAX PERIOD FOR WHICHARETURNHAS 

BEEN FILED. 

(b) UPON THE ADOPTION OF REGULATIONS IN ACCORDANCE 

WITH THE PROVISIONS OF CHAPTER 54 TO IMPLEMENT THE PROVJSIONS OF THIS SECTION AND TO DEFINE THE TERM:S "IMPERFECT" AND 

"INCOMPLETEINANYMATERIALRBSPECT",THECOMMISSION13RMAY, 

WITHIN THE PERIOD OTHERWISE PRESCRIBED FOR ASSESSiviENT, 

MAKE A SINGLE SUPPLEMENTAL ASSESSMENT, UPON WRITTEN FINDING BY THE COMMISSIONER THAT AN EARLIER ASSESSMENT IS IMPERFECf OR INCOMPLETE IN ANY MATERIAL RESPECT. 

Sec. 82, Sectioa.47 of public act 93-74 is repealed. 

Sec. 83. Section 12-39i of the general statutes is repealed. 

Sec. 84. Section 16 of public act 93-433 is repealed. 

Sec. 85. This act shall tal«:: effect from its passage, except: Section 7 shall be 

applicable tD income years commencing on or after January 1, 1980, section 23 shall 

be applicable to taxable years commencing on or after January 1, 1988, sections 13 

and 75 shall be applicable to income years coffimencing on or after July 1, 1989, section 3 shall be applicable to assessment years commencing on or after October 1, 

1993, sections 70 to 74, inclusive, shall be applicable to taxable years commencing on 

or after January 1, 1993, sections 4, 16 and 26 shall be applicable to taxable years 

commencing on or after-January I, 1994, section 45 shall be applicable to income 

years conunencing on m after January 1, 1995, section 47 shall be applicable to property on the grand list of October l, 1994, section 79 shall be applicable to taxable years 

comJ;ncncing on or after January 1, 1997, and (1) sections 22, 41 and 46 shall take 

effect July l, 1994, (2) section 82 shall takeeffectJuly 1, 1996, (3) sections42 and 83 

shall take effect October l, 1994, and section 42 shall be applicable to taxes due and 

owing after said date, (4) section 14 shall take effect January 1, 1995, and shall be 

applicable to sales occurring on or after said date, (5) sections 5, 6 and 49 shall take 

effect January 1, 1995, and shall be. applicable to premiums due on or after said date, 

{6) section 25 shall take effectJanuary l, 1995, and shall be applicable to taxable years 

commencing on or after said d!lte, (7} sections 30 to 40, inclusive, and sections 53 to 

66, incluslve, shall take effect July 1, 1995, and shall be applicable to taxes due and 

owing on or after said date, (8) sections 15 and 17 to 20, inclusive, shall take effect 

July 1, 1996, and shall be applicable to sales occurring on or after said date and (9} 

section 12 shall take effect 'July 1, 1996, and shall be applicable to calendar quarters 

commencing on or after July 1, 1996. 

Approved June 9, 1994 
defined in section 16

l, shall pay a q

y 

p

g

g

p

tions in this state. Gross earnings from such operations shall include (1) all income 

classified as operating revenues by the department of public utility control in the uniform systems of accounts prescribed by said department for operations within the taxable quarter and, with respect to each such company, (2) all income classified in said 

uniform systems of accounts as income from merchandiSing, jobbing and contract 

work, (3) income from nonutility operations, ( 4) revenues from lease of physical 

property not devoted to utility operation, and (5) receipts from the sale of residuals and 

other by-products obtaincd.in connection with the production of gas, electricity or 

steam. Gross earnings of a gas company, as defined in section 16-1, shall not include 

income earned in a taxable yearcommencingpriortoJanuary 1, 2000, from the sale of 

natural gas OR PROPANE as a fuel for a motor vehicle. No deductions shall be allowedfrom such gross earnings for any commission, rebate or otherpayment, except a 

refund resulting from an error or overcharge, and those specifically mentioned in section 12-265. · 

Sec. 2. Subsection (a) of section 12-264 of the general statutes, as amended 

by public act 94-4 of the May special session, is repealed and the following is substituted in lieu thereof; 

(a) Every Connecticut municipality or department or agency thereof, or Connecticut district, manufacturing, selling or distributing gas or electricity to be used for 

light, heat or power, in this chapter and in chapter 212a called a "municipal ulility", 

and each company, including each foreign municipal electric utility as defined in section 12-59and given authority to engage in business in this State pursuant to thep'rovisions of section 16-246c, the principal business of which is manufacturing, selling or 

distributing gas or electricity, or steam to be used for light, heat or power shall pay a. 

quarterly tax upon gross earnings from such operations in this state. Gross earnings 

from such operations shall include (I) all income classified as operating revenues by 

the department of public utility control in the uniform systems of accounts prescribed 

by said department for operations within the taxable quarter and, with respect to each 

such company, (2) au income classified in said uniform systems of accounts as income 

from merchandising, jobbing and contract work, (3) income from nonutility operations, ( 4) revenues from lease of physical property not devoted to utility operation, and 

(5) receipts from"the sale of residuals and other byMproducts obtained in connection 

with the production of gas, electricity or steam. Gross earnings of a gas company, as 

defined in section 16-1, shall not include income earned in a taxable year commencing 

prior to January 1, 2000, from the sale of natural gas OR PROPANE as a fuelfor a 

motor vehicle. No deductions shall be allowed from such gross earnings for any.commission, rebate or other payment, except a rcfnnd resulting from an error or overcharge, and those specifically mentioned in section 12M265. 

t Sec. 3. Subsection (a) of section 12-5S7 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a) As used in this chapter: (1) "Company" includes a corporation, partnership, limited partnership, association, individual or any fiduciary thereof; (2) "quarterly period" means a period of three calendar months commencing on the first day of 

January, April, Jt1lyorOctober and ending on the last day ofMarch, June, Septen1bef 

or December, respectively; (3) "g~oss earnings" means those earnings derived from th~ first sale witl1in this state of a petroleum product, BUT DOES NOT JNCLUD 
y

Oil D396-69'', commonly known as m1mber 2 heating oil, to be used exclusively for 

heating purposes, (B) kerosene, commonly known as number 1 oil, used exclusively 

for heating putposes, provided delivery is [by a supplier who has obtained a certificate 

of registry from the Internal Revenue Service in accordance with the provisions of26 

USC4l01 and26CFR48.4104-l,J ofbothnumberl andnumber2oi1, and via a truck 

with a metered delivery ticket to a residential dwelling or TO a centrally metered system serving a group ofresidenlial dwellings, (C) the product identified as propane gas 

[,when sold in containers for usc in residential heatingor'when sold and delivered to a 

stationary storage tank with a capacity of not more than one thousand gallons for use in 

residential heating,] TO BE USED EXCLUSIVELY FOR HEATING PURPOSES, 

or (D) bunker fuel oil, intermediate fuel, marine diesel oil and marine gas oil for use in 

any vessel having a displacement exceeding four thousand dead weight tons. 

• Sec. 4. This act shall take effect July 1, 1995, and shall be applicable to 

calendar quarters on or after said date except that section 2 shall take effect July I, 

1996, and shall be applicable to calendar quarters on and after said date. 

Substitute House Bill No. 6963 

PUBLIC ACT NO. 95-173 

AN ACT CONCERNING PROFESSIONAL CORPORATIONS. 

Section 33-182a of lite general statutes is repealed und 

tuted in lieu thereof: 

As used in thit< d"pi:OclthefollovlinJ; wmiiHihal.ll 

quires that (1) members "Profession~a~1 '~'~"'\:i~ee!·;",;m::•~a~n~' :E~i legal authorization as a condition 

professiona.J services rendered by 

physicians and surgeons, doctors 

the public which reI a license or other 

thereof, limited to the 

chiropractors, 

occupational themarchitects, profe~- surveyors, 

AND FAMILY 

means a corporation which is 

service and 

licensed or otherservice as the corporation. 

"Shareholder'' means the holder of any shares ot the capital stock of a 

coqJoration. The shareholders of a professional corporation may be des-
• 

conversion, meet generally accepted standards, including, but not limited to, the 

standards set by the American Gas Association, the National Fire Protection 

Association, the American National Standards Institute, the American Society of 

Testing Materials or the American Society of Mechanical Engineers: or (3) the 

purchase and installation of equipment incorporated into or used in a compressed 

natural gas, LIQUIPIED PETROLEUM GAS OR LIQUIFIED NATURAL GAS 

filling or electric recharging station for vehicles powered by a clean alternative 

fuel, including, but not limited to, compressors, storage cylinders, associated 

framing, tubing and fittings, valves and fuel poles and fuel delivery lines. 

Sec. 2. Section 12-458£ of the general statutes is repealed and the following 

is substituted in lieu thereof: 

On and after July 1, 1994, and until July 1, 1999, compressed natural gas, 

liquefied petroleum gas and liquefied natural gas shall not be subject to the tax imposed under section AS AMENDED. [provided such fuel is sold to a 

covered fleet for use in a covered fleet vehicle, as defined in section 241 of the 

federal Clean Air Act, 42 USC 7581, and any regulations adopted thereunder.] 

Sec. 3. Subsection (a) of section 12-587 of the general statutes, as amended 

by section 3 of public act 95-172, is repealed and the followiilg is substituted in 

lieu thereof: 

(a) As used in this chapter: (1) "Company" includes a corporation, 

partnership, limited partnership, association, individual or any fiduciary thereof; 

(2) "quarterly period" means a period of three calendar months commencing on 

-the first day of January, April, July or October and ending on the last day of 

March, June, September or December, respectively; (3) "gross earnings" means 

those earnings derived from the first sale within this ?tate of a petroleum product, 

but does not include earnings in a taxable year commencing prior to January 

1, 2000, from the sale of propane gas as a fuel for a motor vehicle and (4) 

"petroleum products" means those products which contain or are made from 

petroleum or a petroleum derivative, but shall not mean (A) product designated 

by the American Society for Testing and Materials as "Specification for Healing 

Oil D396-69", commonly known as number 2 heating oil, to be used exclusively 

for heating purposes OR TO BE USED IN A COMMERCIAL FISHING 

VESSEL WHICH VESSEL QUALIFIES ·FOR AN EXEMPTION PURSUANT 

TO SECTION 12-412 OF.THE GENERAL STATUTES, AS'AMENDED, (B) 

kerosene, commonly known as number 1 oil, used exclusively for heating 

purpoSes, provided delivery is of both number 1 and number 2 oil, and viii a 

truck with a metered delivery ticket to a residential dwelling or to a centrally 

metered system serving a group of residential dwellings, (C) the product identified 

as propane gas to be used exclusively for heating purposes, or (D) bunker fuel oil, intennediate fuel, marine diesel oil and marine gas oil for use in any vessel 

having a displacement exceeding four thousand dead' weight tons. 

• Sec. 4, This act shall take effect from its passage and section 1 shall be 

applicable to income years commencing on or after January 1, 1996, and section 2 

shall be applicable to calendar quarters commencing on or after July 1, 1996. 

Approved May 31, 1996. Effective May 31, 1996, and applicable as provided in 

.section 4. 
SOLD FOR USE IN CERTAIN GENERATORS FROM THE MOTOR VBHJCLE 

FUELS TAX, 

Be it enacted by the Senate and House of Representatives in General 

Assembly convened: 

• Scdtion l. Section 12-587 of the general statutes is repealed and the following is substituted in lieu thereof: 

(a) As used in this chapter: (1) "Company" includes a corporation, partnership, limited partnership, association, individual or nny fiduciary thereof; (2) "quarterly period" means a period of three calendar months commencing on the first day 

of January, April, July or October and ending on the last day of March, June, 

September or December, respectively; (3) "gross earnings" means those earnings 

derived from the first sale within this state of a petroleum product, but does not 

include earnings in a taxable year commencing prior to January 1, 2000, from the 

sale of propane gas as a fuel for a motor vehicle and (4) ''petroleum products" 

means those products which. contain or are made from petroleum or a petroleum 

derivalive, but [shall] DOES not mean (A) the product designated by the American 

Society for Testing and Materials as "Specification for Heating Oil D396-69", 

commonly known as number 2 heating oil, to be used exclusively for heating 

purposes or to be used in a commercial fishing vessel which vessel qualifies for an 

exemption pursuant to section 12-412, (B) kerosene, commonly known as number 

1 oil, used exClusively for heating purposes, provided delivery is of both number 

1 and number 2 _oil, and via a truck with a metered delivery ticket to a residential 

dwelling or to a centrally metered system serving a group of residential dwellings, 

(C) the prodUct" identified as propane gas to be used cxclusiv81y for heating purposes, 

or (D) bunker fuel oil, intermediate fuel, marine diesel oil and marine gas oil for 

use in any vessel having a displacement exceeding four thousand dead weight tons. 

FOR CALENDAR QUAR1ERS COMMENCING ON OR AFTER JULY 1, 2002, 

PETROLEl.J}.1 PRODUCTS SHALL NOT INCLUDE GRADE NUMBER 6 FUEL 

OIL, AS DEFINED IN REGULATIONS ADOPTED PURSUANT TO SECTION 

l6a-22c, TOBEUSEDEXCLUSIVELYBY ACOMPANYWHICH, lN ACCORDANCE WITH CENSUS DATA CONTAINED IN THE STANDARD INDUSTRIAL 

CLASSIFICATION MANUAL, UNI1ED STATES OFFICE OF MANA:PEMENT 

AND BUDGET, 1987 EDITION, IS INCLUDED IN CODE CLASSIFitATIONS 

2000 TO 3999, INCLUSIVE, OR NUMBER 2 HEATING OIL USED EXCLUSIVELY IN A VESSEL PRIMARILY ENGAGED lN lliTERSTATE COMMERCE, WHICH VESSEL QUALIFIES FOR AN EXEMPTION UNDER 12·412. 

(b) [Any] (1) EXCEPT AS PROVIDED IN SUBDIVISION (2) OF THIS 

SUBSECTION, ANY company which. is engaged in the refining or distribution, or 

both, of petroleum products; and which distributes such products in this slate shall 

pay a quarterly tax at the rate of five per cent of its gross earnings derived from 
from the sale of petroleum products within this state for the quarterly period and 

such other facts as the commissioner may require for the purpose of making any 

computation required by this chapter. 

(2) THE RA'IE OF TAX DERIVED FROM THE SALE OF GRADE 

NUMBER 6 FUEL OIL, AS DEFINED IN REGULATIONS ADOPTED PURSUANT TO SECTION 16a-22c, TO BE USED EXCLUSIVELY BY A COMPANY 

WHICH, IN ACCORDANCE WITH CENSUS DATA CONTAINED IN THE 

STANDARD INDUSTRIAL CLASSIFICATION MANUAL, UNITED STAlES 

OFFICE OF MANAGHMENT AND BUDGE1~ 1987 EDITION, IS INCLUDED 

IN CODE CLASSIFICATIONS 2000 TO 3999, INCLUSIV.B, OR NUMBER 2 

HEATING OIL USED EXCLUSIVELY IN A VESSEL PRIMARILY ENGAGED 

IN INTERSTATE COMMERCE, WHICH VESSEL QUALIF1ES FOR AN EXEMPTION UNDER 12~412 SHALL BE: (A) FOUR PER CENT WITH RESPECT 

TO CALENDAR QUARTERS COMMENCING ON OR AFIER JULY 1, 1998, 

AND PRIOR TO JULY 1, 1999; (B) TIIREE PER CENT WITH RESPECT TO 

CALENDAR QUARTERS COMMENCING ON OR AFfER JULY 1, 1999, AND 

PRIOR TO JULY 1,''2000; (C)TWOPERCENTWITHRESPECTTO CALENDAR 

QUAR'I'TIRS COMMENCING ON OR AFTER JULY 1, 2000, AND PRIOR TO 

JULY 1, 2001; AND (D) ONE PER CENT WITH RESPE9'f TO CALENDAR 

QUARTERS COMMENCING ON OR AFTER JULY 1, 2001, AND PRIOR TO 

JULY 1, 2002. GROSS EARNINGS FROM SALES AS PROVIDED IN THIS 

SUBDIVISION SHALL NOT BE SUBJECT TO THE PROVISIONS OF THIS 

CHAPTER WITH RESPECT TO CALENDAR QUARTERS COMNIENCING ON 

OR AFTER JULY 1, 2002. 

(c) Any company which imports or causes to be imported into tl1is stale 

petroleum products for its use and consumption, other than a company whicl1 is 

subject to and which has paid the tax on such petroleum products in accordance 

with subsection (b) of this section, shall pay a quarterly tax at the rate of five per 

cent of the consideration given or contracted to be given for stmh petroleum product 

if the consideration given or contracted to be given for all such deliveries durhlg 

the quarterly period for which such tax is to be paid exceeds one hundred thousand 

dollars. For the purposes of this subsection, "use" includes the sale of imported 

petroleum products in the regular course of business. Fuel in the fuel supply tanks 

of a motor vehicle, which fuel tanks are directly connected to the engine, shall not 

be considered a deliv!Jry for the purposes of this subsectiOJt. 

(d) The amount of tax reported to be due on such relllrn shall be due and 

payable on or before the last day of the month next succeeding the quarterly period. 

The tax imposed under the provisions of this chapter shall be in addition to any 

other tax imposed by this state on such ~ompany. 

(e) For the purposes of this chapter, the gross earnings of any producer or 

refiner of petroleum products operating a service station along the highways or 

interstate highways within the state pursuant to a contract with the Department of 
producer or refiner to any such station by such producer

s or refiner

s dealer tank 

wagon price or dealer wholesale price in the area of the service station. 

Sec. 2. Subsection (a) of section 12-458 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a)(l) Each distributor shall, on or before the twenty-fifth day of each 

month, render a return to the commissioner. Each return shall be signed by the 

person required to file the return or by his authorized agent but need not be verified 

by oath. Any return required to be filed by a corporation shall be signed by an 

officer of such corporn~ion or his authorized agent. Such return shall state the number 

of gallons of fuel sold or used by him during the preceding calendar month, on 

forms to be furnished by the commissioner, and shall contain such further information 

aS the commissioner shall prescribe. The commissioner may make public the number 

of gallons of fuel sold or used by the distributor, as contained in such report, 

notwithstanding the provisions of section 12-15 or any other section. For purposes 

of this section, fuel sold shall include but not be limited to the transfer of fuel by 

a distributor into a receptacle from which fuel is supplied or intended to be supplied 

to other than such distributor's motor vehicles. 

(2) on said date and coincident with the filing of such return each distributor 

shall pay to the commissioner for the account of the purchaser or consumer a tax 

on each gallon of such fuels sold or used in this state during the preceding calendar 

month of twenty-six cents on and after Jmmary 1, 1992, twenty-eight cents mi and 

after Jrmuary 1, 1993, twenty-nine cents on and after July I, 1993, thirty cents on 

and after January 1, 1994, thirty-one cents on and after July 1, 1994, thirty-two 

cents on and after January I, 1995, thirty-three cents on and after July 1, 1995,. 

thirty-four cents on mtd after October 1, 1995, thirty-five cents on and after January 

!, 1996, thirty-six cents on and after April 1, 1996, thirty-seven cents on and after 

July 1, 1996, thirty-eight cents on and after October I, 1996, and thirty-nine cents 

on and after January I, 1997; and in lieu of said taxes, each distributor shall pay a 

tax on each gal!on of gasohol, as defined in section 14-1, sold or used in this state 

during such preceding calendar month, of twenly-five cents on and after January · 

I, 1992, twenty-seven cents on and after January 1, 1993, twenty-eight cents on 

and after July I, 1993, twerity-nine cents on and after January 1, 1994, thirty cents 

on and after July I, 1994, thirty-one cents on and after January 1, 1995, thirty-two 

cents on and after July I, 1995, thirty-three cents on and after October I, 1995, 

thirty-four cents on and after January I, 1996, thirty-five cents on and after April 

I, 1996,_ thirty-six cents on and after July 1, 1996, thirty-seven cents on and after 

Oc_tober I, 1996, and thirty-eight cents on and after January l, 1997; and, in lieu 

or such rate, on each ga!lon of diesel fuel, propane or natural gas sold or used in 

this state on and after September I, 1991, during such preceding calendar month, 

or eighteen cents .. 

(3) Said tax shall not be payable on such fuel as may lmve been (A) sold 

to the United States, (B) sold to a municipality of this state, for use by any contractor 

performing a service for such municipality in accordance with. a contract, provided 

such fuel is used by such contractor exclusively for the purposes of and in accordance 
JANUARY 1997 P.A. 97-282 1087 

!han annually if the commissioner determines that enforcement of this seclion would 

not be adversely affected by less frequent filings. The report shall detail (A) the 

persons from whom the fuel was purchased, (B) the persons to whom, the quantities 

in which and the dates on which such fuel was sold, and (C) any other information 

deemed neces5ary by the commissioner. 

Sec. 3. This act shall take effect July 1, 1997, and be applicable to calendar 

quarters commencing on or after said date except that section 1 shaH take effect 

July 1, 1998, and be applicable lo calendar quarters on or after said date, 

Approved June 26, 1997. Effective as provided ill section 3. 

Substitute Senate Bill No. 1176 

PUBLIC ACT NO. 97-282 

AN ACT CONCERNING PAYMENTS IN' Ll;;EI(UXOEFXET~A·PXJITIJS;JN!~ 

OWNED REAL PROPERTY AND PROPERTY .1.. 

UFACTURING MACHINERY AND EQUIPMENT AND NEW 

VEHICLES. 

Be it enacted by the Senate and House ofAssembly-convened: 

. Section 1. Subs.ections (i) and (g) of section 

are repealed and the following is substituted in ' 

general statutes 

(f) Not less than two weeks before 

or facility or an interest in land under 

person, firm or corporation in the 

a lease of land, a building 

or (b) of this section, with a 

for a term of six months or 

the chief executive offlcer of the 

or interest is located concerning 

·~~lENS~ Al.,~see proposes to use the land, 

more, the commissioner shall ........ , ... 

municipality in which the land, 

!he proposed lease and the 

building, facility 

MISSIONER SHALL 

OF ASSESSORS OF THE 

ERTY lS LOCATED. ~ SUCH LEASE, THE COM- THE ASSESSOR OR BOARD ClPALilTY IN WHICH THE LEASED PROPthe provisions of this section, the board of trustees of 

system of higher education may lease land or buildings, 

the control and supervision of such board when such 

~:~:::~~:,7:::~;;~;~~ not used or needed for use by the constituent 

01 produce income or is otherwise in the public 

the treasurer has determined that such action will not affect the 

~~;~~:~'1~~,,~g~~issued or to be issued by the state of Connecticut. :E LEASE, SAID BOARD SHALL FORWARD 

THE ASSESSOR OR BOARD OF ASSESSORS OF THE MUNICIIN WHICH THE LEASED PROPERTY IS LOCATED. The proceeds 

any lease or rental agreement pursuant to this subsection shall be retained ·by 

constituent unit. Any land so leased for private use and the buildings and 
FEBRUARY 1998 P.~. 98-244 1171 

• Sec. 25. Section 12-587 of the general statutes, as amended by section l 

of public act 97-281 .• is repealed and the following-is substituted in lieu thereof: 

(a) As Used in this chapter: (I) "Company" includes a corporation, partnership, limited partnership, LIMITED LIABILITY COMPANY, LIMITED LIABILITY PARTNERSHIP, association, individual or any fiduciary thereof; {2) "quarterly 

period" means a period of three calendar months commencing on the first day of 

January, April, July or October and ending on the last day of March, June, September 

or December, respectively; (3) "gross earnings" means (those earnings derived) 

ALL CONSIDERATION RECEIVED from the first sale within this state of a 

petroleum product; [,but does not include earnings in a taxable year commencing 

prior to Januftry l, 2000, from the sale of propane gas as a fuel for a motor vehicle 

and] (4) "petroleum. products" means those products which contain or are made 

from petroleum or a petroleum derivative; [, but does not mean (A) the product 

designated by the American Society for Testing and Materials as "Specification for 

Heating Oil 0396-69", commonly known as number 2 heating oil, to be used 

exclusively for heating purposes or to be used in a commercial fishing vessel 

which vessel qualiftes for an exemption pursuant to section 12-412, (B) kerosene, 

commonly known as number 1 oil, used exclusively for heating purposes, provided 

delivery is of both number I and number 2 oil, and via a truck with a metered 

delivery ticket to a residential dwelling or to a centrally metered system serving a 

group of residential dwellings, (C) the product identified as propane gas to be used 

exclusively for heating purposes, oi (D) bunker fuel oil, intermediate fuel, marine 

diesel oil and rriarine gas oil for use in any vessel having a displacement exceeding 

four thousand dead weight tons, For calendar quarters commencing on or after July 

1, 2002, petroleum products shall not include· grade number 6 fuel oil, as defined 

in regll]ations adopted pursuant to section I6a-22c, to be used exclusively by a 

company which, in accordance with census data contained in the Standard Industrial 

Classification Manual, United States Office of Management and Budget, 1987 

edition, is included in code classiftcations 2000 to 3999, inclusive, or number 2 

heating oil used exclusively in a vessel primarily engaged in interstate commerce, 

which vessel qualifies for an exemption under 12-412} (5) "FIRST SALE OF 

PETROLEUM PRODUCTS WITIIIN THIS STATE" MEANS THE INITIAL 

SALE OF A PETROLEUM PRODUCT DELIVERED TO A LOCATION IN 

THIS STATE; (6) "EXPORT" OR "EXPORTATION'' MEANS THE CONVEYANCE OF PETROLEUM PRODUCTS FROM WITHIN THIS STATE TO A 

LOCATION OUTSIDE THIS STATE FOR TilE PURPOSE OF SALE OR USE 

OUTSIDE THIS STATE; AND (7) "SALE FOR EXPORTATION" MEANS A 

SALE OF PETROLEUM PRODUCTS TO A PURCHASER WHrCH ITSELF 

'EXPORTS SUCH. PRODUCTS. . . . 

. (b) (I) Except as OTHERWISE provided in. subdivision (2) of this subsection, any company which is engaged in the refining or distribution, or both, of 

petroleum products and which distributes such products in this state shall pay a 

quarterly tax (at the rate of five per cent of] ON its gross earnings derived from 

the FIRST sale of petroleum products within this state. Each company shall on or 

before the last day of the mo!Jih next succeeding each quarterly period render to 

the commissioner[, under oath of its treasurer or the person performing the duties 

of t~easurcr or of an lllllhorized agent or officer,] a return on forms prescribed or 

furn1shed by the commissioner AND SIGNED BY THE PERSON PERFORMING 
EXPORTATION FROM TillS STATE FOR SALE OR USE OUTSIDE THIS 

STATE; (B) THE PRODUCT DESIGNA1ED BY THE AMERICAN SOCIETY 

FOR TESTING AND MATERIALS AS "SPECIFICATION FOR HEATING 

OIL 0396-69", COMMONLY KNOWN AS NUMBER 2 HEATING OIL, TO 

BE USED EXCLUSIVELY FOR HEATING PURPOSES· OR TO BE USED 

IN A COMMERt;;IAL FISHING VESSEL, WHICH VESSEL QUALIFIES FOR 

AN EXEMPTION PURSUANT TO SECTION 12-412, AS AMENDED; (C) 

KEROSENE, COMMONLY KNOWN AS NUMBER I OIL, TO BE USED 

EXCLUSIVELY FOR HEATING PURPOSES, PROVIDED DELIYERY IS OF 

BOTH NUMBER I AND NUMBER 2 OlL, AND VIA A TRUCK WITH A 

METERED DELIVERY TIC:rq:iT TO A RESIDENTIAL DWELLING OR TO 

A CENTRALLY METERED SYSTEM SERVING A GROUP OF RESIDENTIAL 

DWE-LLINGS; (D) THE PRODUCT IDENTIFIED AS PROPANE GAS, TO 

BE USED EXCLUSIVELY FOR HEATING PURPOSES; (E) BUNKER FUEL 

OIL, INTERMEDIATE FUEL, MARINE DIESEL OIL AND MARINE GAS 

OIL TO BE USED IN ANY VESSEL HAVING A DISPLACEMENT EXCEEDING FOUR THOUSAND DEAD WEIGHT-TONS; (F) FOR ANY FIRST 

SALE OCCURRING PRIOR TO JANUARY 1, 2000, PROPANE GAS TO BE 

USED AS A FUEL FOR A MOTOR VEHICLE; (G) FOR ANY FlRST SALE 

OCCURRING ON OR AFIER JOLY 1, 2002, GRADE NUMBER 6 FUI;!L 

OIL, AS DEFINED IN REGULATIONS ADOPTED PURSUANT TO SECfiON 

TO BE USED EXCLUSIVELY BY A COMPANY WHICH, IN 

ACCORDANCE WITH CENSUS DATA CONTAINED IN THE STANDARD 

INDUSTRIAL CLASSIFICATION MANUAL, UNITED STATES OFFICE OF 

MANAGEMENT AND BUDGET, 1987 EDITION, IS INCLUDED IN CODE 

CLASSIFICATIONS 2000 TO 3999, INCLUSIVE; OR (H} FOR ANY FIRST 

SALE OCCURRING ON OR AFIER JULY 1, 2002, NUMBER 2 HEATING 

OIL TO BE USED EXCLUSIVELY IN A VESSEL PRIMARILY ENGAGED 

IN INTERSTATE COMMERCE, WHICH VESSEL QUALlFlES FOR AN 

EMPTION UNDER SECTION 12-412, AS AMENDED. 

[(2)] (3) The rate ON GROSS EARNINGS derived from the FIRST 

sale of grade number 6 fuel oil, as defined in regulations adopted pursuant to section 

l6a-22c, to be used exclusively by a company which, in accordance with census 

data contained in the Standard Industrial Classification Manual, United States Office 

of Management and Budget, 1987 edition, is included in code classifications 2000 

to 3999, inclusive, or number 2 heating oil used exclusively in a vessel primarily 

engaged in interstate commerce, which vessel qualifies for an exemption under 

SECTION 12-412, AS AMENDED, shall be: (A) per cent with respect to 

calendar quarters commencing on or after July I, 1998, and prior to July 1, 1999; 
commencing on or after July l, 2000, a

p

cent with respect to calendar quarters commencing on or after July 1, 2001, and 

prior to July 1, 2002. (Gross earnings from sales as prOvided -in this subdivision 

shall not be subject to the provisions of this chapter with respect to calendar quarters 

commencing on or after July l, 2002.] 

(c) ( 1) Any company which imports or causes to be imporled into this state 

petroleum products for its use and consumption, other than a company [which is] 

subject to and [which has} HAVING paid the tax on such COMPANY'S GROSS 

EARNINGS FROM FIRST SALES OF petroleum products WITHIN THIS 

STATE, WHICH EARNINGS INCLUDE GROSS EARNINGS ATTRIBUTABLE 

TO SUCH IMPORTED OR CAUSED. TO BE IMPORTED PETROLEUM 

PRODUCTS, in accordance with subsection (b) of this section, shall pay a quarterly 

tax {at the rate of five per cent ofl ON the consideration given or contracted to be 

given for such petroleum product if the consideration given or contracted to be 

given for aU such deliveries during the quarterly period for which such. tax is to be 

paid exceeds one hundred thousand dollars. [For the purposes of this subsection, 

"use" includes the sale of irilported petroleum products in the regular course of 

business.] EXCEPT AS OTIIERWISE PROVIDED IN SUBDIVISION (3) OF 

THIS SUBSECTION, THE RATE OF TAX SHALL BE FIVE PER CENT. 

Fuel in the fuel supply tanks of a motor vehicle, which fuel tanks arc directly 

connected to the engine, shall not be considered a delivery for the purposes of this 

subsection. 

(2) CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN 

FOR PETROLEUM PRODUCTS, GROSS EARNINGS FROM THE FIRST 

SALE OF WHICH ARB EXEMPT FROM TAX UNDER SUBDIVISION (2) 

OF SUBSECTION (b) OP THIS SECTION, SHALL BE EXEMPT FROM TAX. 

(3) THE RATE OF TAX ON CONSIDERA110N GIVEN OR CONTRACTED TO BE GIVEN FOR GRADE NUMBER 6 FUEL OIL, AS DEFINED 

IN REGULATIONS ADOPTED PURSUANT TO SECTION 16a-22c, TO BE 

USED EXCLUSIVELY BY A COMPANY WHICH, IN ACCORDANCE WITH 

CENSUS DATA- CONTAINED IN THE STANDARD INDUSTRIAL CLASSIFICATION MANUAL, UNITED STATES OFFICE OF MANAGEMENT AND 

BUDGET, 1987 EDITION, IS INCLUDED IN CODE CLASSIFICATIONS 2000 

TO 3999, INCLUSIVE, OR NUMBER 2 HEATING OIL USED EXCLUSIVELY 

lN A VESSEL PRIMARILY ENGAGED IN INTERSTATE COMMERCE, 

WHICH VESSEL QUALIFIES FOR AN EXEMPTION UNDER SECTION 12-

412, AS AMENDED, SHALL BE: (A) FOUR PER CENT WITH RESPECT 

TO CALENDAR QUARTERS COMMENCING ON OR AFTER JULY l, 1998, 

AND PRIOR TO JULY 1, 1999; (B) THREE PER CENT WITH RESPECT 

TO CALENDAR QUARTERS COMMENCING ON. OR AFTER JULY I, 1999, 

. AND PRIOR TO JULY 1, 2000; (C) 'IWO PER CENT WITH RESPECT TO 

CALENDAR QUARTERS COMMENCING ON OR AFTER JULY 1, 2000, 

AND PRIOR TO JULY I, 2001; AND (D) ONE PER CENT WITH RESPECT 

TO CALENDAR QUARTERS COMMENCING ON OR AFTER JULY 1, 2001, 

AND PRIOR TO JULY I, 2002. 
{

) 

344d, shall be calculated by multiplying the volume of petroleum products delivered by any producer or refiner to any such station by such producer's or refiner's dealer tan~ 

wagon price or dealer wholesale price in the ru-ea of the service station. 

Sec. 26. Section 12-587a of the general statutes is iepealed and the following is substituted in lieu thereof; 

(a) Any company, as such term is used in section 12-587, AS AMENDED BY THIS ACT, liable for the tax imposed under [said] SUBSECTION (b) OF SAID section 12-587 on gross earnings from (sales] THE FJRST SALE of petroleum products WITHIN TH1S STA 1E, which products the purchaser thereof subsequently sells FOR EXPORTA'DON AND SALE OF USE outside {the] THIS state, shall. be allowed a credit against any tax for which such company is liable in accordance with {said] SUBSECTION (b) OF SAID section 12-587, in the amount of lax paid to the state with respect to the sale of such products, provided (I) such purchaser has submitted certification to such company, in such form as prescribed by the Commissioner of Revenue Services, that such products were sold OR USED outside {the} THIS state, (2) such certification and any additional information related to such sale OR USE BY SUCH PURCHASER, which said commissioner may request, have been suhmiUed to said commissioner and (3) such company makes a payment to such purchaser, related to such products sold OR USED outside {the] THIS state, in the amount (of that portion of the total sales price therefor representing] EQUAL TO the tax imposed under said section 12-587 ON GROSS EARNINGS FROM THE FiRST SALE TO SUCH PURCHASER WITHlN THE STATE. In addition, such company shall be allowed such credit when there has been any sale of such products subsequent to THE sale by such company but prior to sale OR USE outside [the] THIS state, provided (I) each purchaser receives payment, related to [the inclusion of the amount of such tax in the total sales price paid by the purchaser] SUCH PRODUCTS SOLD OR USED ·oUTSIDE THIS STATE, EQUAL TO THE TAX IMPOSED UNDER SAID SECTION 12-587, ON GROSS EARNINGS PROM THE FIRST SALE OF SUCH PRODUCTS W1THIN THIS STATE, and (2) the purchaser [consummating the sale] SELLING OR USING SUCH PRODUCTS outside [the] THIS state complies with the requirements in this section related to a purchaser of such products from the company liable for such tax. 

(b) ANY COMPANY WHICH IMPORTS OR CAUSES TO BE JM- PORlED PETROLEUM PRODUCTS INTO THIS-STATE FOR ITS OWN USE OR CONSUMPTION SHALL BE ALLOWED A CRED1T AGAINST TAX UNDER SUBSECTION (c) OF SECTION 12-587, AS AMENDED BY THIS ACT, ON THE CONSIDERAT10N GIVEN OR CONTRACTED TO BE GIVEN FOR ALL DELIVERIES lF THE. COMPANY SUBSEQUEN1L Y EXPORTS 
• 

TURN, OR IN A STATEMENT AITACHED TO THE RETURN, IN A MANNER ADEQUATE TO APPRISE THE COMMIS- SIONER OF REVENUE SERVICES OF THE NATURE AND THE AMOUNT OF SUCH ITEM. 

Sec. 34. Section 3-55j of the general statutes, as amended by section 2 Or public act 97-274 and section 2 of public act 97-ll of the June 1 B special session, is amended by adding subsection {i) as follows: · 

(NEW) (i) For the fiscal year ending June 30, 1999, and each fiscal year thereafter, if the amount of grant payable to a municipality in accordance with this section is increased as the result of an appropriation to the Mashantucket Pequot and Mohegan Fund for such fiscal year which exceeds eighty-five million dollars, the portion of the grant payable to each eligible service district, in accordance with sUbsections (a) and (c) of this section shall be increased by the same proportion as the grant payable to such municipality under !his section as a result of said increased appropriation. · 

Sec. 35. This act shall take effect from its passage, except that (1) section. 14 shall be applicable to eslates of persons dying on or after June 20, 1996, (2} sections 4 and II shall be applicable to calendar years commencing on or after January 1, 1998, (3) sections 5 to 8, inclusive, and section 10 shall be applicable to income years commencing on or after January I, 1998, (4) sections 28 to 33, inclusive, shall be ap·plicable to taxable years commencing on or after January l, 1998, (5) sections 22 and 23 shall take effect October I, 1998, (6) sections 12, 13, 25 and 26 shall be applicable to calendar quarters commencing on or after October 1, 1998, (7) sectiOn 17, 18 and 24 shall be applicable to sales occurring on or after October l, 1998, (8) section 20 sha!l be applicable to sales or use of fuel commencing on or after October I, 1998, (9) section 27 shall be applicable to payments first due and payable on or after October l, 1998, (10) section9 shall be applicable to income 

years commencing on or after January I, 1999, and (II) section 21 shall be applicable to claims for refund filed on or after January l, 1999, 

Approved June 8, 1998. Effective as provided in section 35. 

Substitute House Bill No. 5673 

PUBLIC ACT NO. 98·245 

AN ACT CONCERNING THE DISCRIMINATORY 

PROCEDURE OF THE COMMISSION ON ICE COMPLAINT GHTS AND OPPORTO- NlTIES. 

Be it e'!lacted 

Assembly con 

Senate and House of Representatives in General 
taxpayer to the penalty imposed by this section 

proof thereof, except when it can be shown that the return to the state so differed 

from the return to the federal government as to afford a reasonable presumption 

that the allempt to defroud did not extend to the return filed with the state. Within 

thirty days of the mailing of such notice, the taxpayer shall pay to the commissioner, 

in cash, or by check, draft or money order' drawn to the order of the Commissioner 

of Revenue Services, any additional amount of tax, penalty and interest shown to 

be due. 

• Sec. 20. Subdivision {1) of subsection (c) of section 12..587 of the general 

statutes is repealed and the following is substituted in lieu thereof; 

(c) (1) Any company which imports or causes to be imported into this slate 

petroleum products for [its use and consumption] sale, use or consumption in this 

state, other than a company subject to and having paid the tax on such company's 

gross earnings from first sales of petroleum products within this state, which earnings 

include gross earnings attributable to such imported or caused to be imported 

petroleum products, in accordance with·subseclion (b) of this section, shall pay a 

quarterly ta.x on the consideration given or contracted to be given for such petroleum 

product if the consideration given or contracted to be given for all such deliveries 

during the quarterly period for which such tax is to be paid exceeds one hundred 

thousand dollars. Except as otherwise provided in subdivision (3) of this subsection, 

the rate of tax shall be five per cent. Fuel in the fuel supply tanks of a motor vehicle, 

which fuel tanks arc· directly connected to the engine, shall not be considered a 

delivery for the purposes of this subsection. 

Sec. 21. Subsection (a) of section 12·638c of the general statutes is repealed 

and the following is substituted in lieu therCof: · 

(a) On or before the last day of the month following the month in which 

the sale or transfer of n controlling interest in an. entity which is subject to tlmlax 

imposed by section 12..638b, a return shall be filed with li-Je commissioner by the 

person conveying the controlling interest, in such form as the commissioner may 

prescribe. Payment of the tax shall accompany such return. Returns shall be signed 

by the person required to file the return for such entity or by the authorized agent 

of such person but need not be verified by oath. If any entity fails to pay the nmount 

of tax reported to be due on its return within the time specified under the provisions 

of this section, there shall be imposed a penalty equal to ten percent of such amount 

due and unpaid or fifly dollars, whichever is greater. Such amount shall bear interest 

at the rate of one per cent per month or f{action thereof, from the due date.~ 

to the provisions of section 12-3a, the commissioner may waive all or part oft!!! 

penalties rovided under this cha ter when it is roven to th.e commissioner's 

s11tisfaction that the failure to pay any tax was ue to reasonable cause and was no~ 

intentional or due to neglect. 

of 

00 

O" 

'h 

o< 

pr 

to 

w 

" ol 

,, 

" 0 

' 

' 
first class mail and :;hall not require certified or registered mail. Any Such notice 

to a person shall be addressed to such person's address as it appears in the records 

of the commissioner and service of such notice shall be complete at the time of 

deposit in the United States Post Office or mail box. by the commissioner or the 

authorized agent of the commissioner. 

Sec. 27. (NEW) (a) For purposes. of sections 1-206, 3-ll4c, 3-114f, 3-

114i, 4-147' 9-23g, 9-65, 9-153b, 9~311' 9-333j, l0-l83g, 12-146, 20-429, 31-241' 

31-248, 3l-249a, 33-603, 33-663, 33-929, 33-1003, 33-1053, 33-1219, 38a-7l6 and 

42-243 (I) any reference to the United States mail or a postmark shall be treated 

as including a reference to any deli.very service designated by the Secretary of the 

Treasury of the United States pursuant to Section 7502 of thy Internal Revenue 

Code of 1986, or any subsequent corresponding internal revenue code of the United 

States, as from time to time amended, (2) any reference to a postmark made by the 

United States Postal Service shaH be treated as including a reference to any date 

recorded or marked in the manner described in said Section 7502 of said Internal 

Revenue Code· by-a designated delivery service, and (3) any equivalent of registered 

or certified mail designated by the Secretary of the Treasury of the United States 

pursuant to said Section 7502 of said Intemal Revenue Code shatl be included 

within the meaning of registered or certified mail. 

(b) The Legislative Commissioners' Office shall, in codifying the provisions 

of this section, make such technical, grammatical and punctuation changes and 

statutory placements and classifications, including, lmt not limited to, the addition 

of newly enacted material to the sections listed in subsection (a) of this section as 

are necessary to carry out the purposes of this section. 

• Sec. 28. TI1is act shall take effect from its passage, except that section 2 

shall be applicable to cash bonds remitted on or after June 8, 1998, section 7 shall 

be applicable to income years commencing on or after January !, 1998, sections 3 

to 6, inclusive, shall be applicable to income years commencing on or after January 

1, 1999, section 22 shall be applicable to taxable years commencing 01i. or after 

January 1, 1999, sections 16, 17 and 18 shall be applicable to periods commencing 

on or after July 1, 1999, section 20 shall be applicable to calendar quarters commencing on or after July 1, 1999, sections lO and ll shall take effect July I, 1999, 

section 15 shall be applicable to sales occurring on or after Ot:tober l, 1999, and 

sections 8 and 9 shall be applicable to income years commencing on or after January 

1, 2000. 

Approved June 3, 1999. Effective and applicable as provided ill seciion28. 
L 

FEBRUARY 2000 P.A. 00-174 703 

• Sec. 34. Subsections (b) and (c) of section 12~587 of the general statutes, 

as amended by section 20 of public act 99~121, are repealed and the following is 

substituted in lieu. thereof: 

(b) (l) Except as otherwise provided in subdivision (2) of this subsection, 

any company which is engaged in the refining or distribution, or both, of petroleum 

products and which distributes such products in this state shall pay a quarterly tax 

on its gross earnings derived from the first sale of petroleum products within this 

state. Each company shall on or before the last day of the month next succeeding 

each quarterly period render to the commissioner a return on fonns prescdbed or 

furnished by the commissioner and signed by the person perfonning the duties of 

treasurer or an authorized agent or officer, including the amount of gross earnings 

derived from the first sale of petroleum products withln this state for the quatterly 

period aTJd such other facts as the commlssioner may require for the purpose of 

making any computation. required by this chapter. Except as otherwise provided in 

subdivision (3) of this subsection, the rate of tax shall be five per cent. 

(2) Gross earnings derived from the first sale of the fo!Iowing petroleum 

products within this state shall be exempt from tax: (A) Any petroleum products 

sold for exportation from this slate for sale or use outside this state; (B) ttie product 

designated by the American Society for Testing and Materials as "Specification for 

·Heating OH D396-69", commonly known as number 2 heating oil, to be used 

exclusively for heating purposes or to be used in a commercial fishing vessel, which 

vessel qualifies for an exemption pursuant to section 12-412,- as amended; (C) 

kerosene, conunonly known as number 1 oil, to be used exclusively for heating 

purposes, provided delivery is of both number 1 and number 2 oil, and via a truck 

with a metered delivery ticket to a residential dwelling or to a centrally metered 

system serving a group of residential dwellings; (D) the product identified as propane 

gas, to be used exclusively for heating pmposes; (E) bunker fuel oil, intennediate 

fuel, marine diesel oil and madne.gas oH to be used in any vessel having a displacement exceeding four thousand dead. weight tons; (F) for any first sale occurring 

prior to January 1, 2000, propane gas to be used as a fuel for a motor vehicle; (G) 

for any first sale occuning on or after July I, 2002, grade number 6 fuel oil, as 

defined in regulations adopted pursuant to section 16a-22c, to be 11sed exclusively 

by a company which, in accordance with census data contained in the Standafd 

Industrial Classification Manual, United States Office of Management and Budget, 

1987 edition, is included in code class.ifications 2000 to 3999, inclusive, or in Sector 

ll, 32 or 33 in the North American Industrial Classification System United States 

manual, United States Office of Management and Budget, 1997 edition; or (H) for 

any first sale occurring on or· after July 1, 2002, number 2 heating oil to be used 

exclusively in a vessel primarily engaged in interstate commerce, which vessel 

qualifies for an exemption nnder section 12~412, 11s amended. 

(3) The rate of tax on gross earnings derived from the frrst sale of grade 

number 6 fuel oil, as defined in regulations adopted pursuant to section 16a-22c, ~o be used exclusively by a company which, in accordance with census data contained 

ln the Standard Industrial Classification Manual, United States Office of Manage-- ~ncnt and Budget, 1987 edition, is included in code classifications 2000 Ia 3999, 

Inclusive, or in Sector 31, 32 or 33 in the North American Illdustrial Classification ~1 United Stales manual, United States Office of Management and Budget, 
q

(C) (l~·Any company which imports or causes to be imported into this state 

petroleum products for sale, use or consumption in thls state, other than a company 

subject to and haVing paid the tax on such company's gross earnings from first 

sales of petroleum products within this state, which earnings include gross earnings 

attributable to such- imported or caused to l?e imported petroleum products, in 

accordance ·with subsection (b) of this section, shall pay a quarterly tax on the 

conside,_-ation given or contracted to be given for sucl1 petroleum product if. the 

consideration given or contracted to be given for all such deliveries during the 

quarterly period for which such tax is to be paid exceeds one hundred thousand 

dollars. Except as otherwise provided in subdivision (3) of this subsection, tlie rate 

of tax shlli.l be five Per cent Fuel in the fuel supply taoks of a motor vehicle, which 

fuel tanks are directly connected to the engine, shall llOt be considered a delivery 

for the purposes of this subsection. 

(2) Consideration given or contracted to be given for petroleum products, 

gross earni!lgs from the first sale of which are exempt from tax under subdivision 

(2) of subsection (b) of this section, shall be exempt from tax. 

(3) The rate of tax on consideration given or contracted to be given for 

grade number 6 fuel oil, as defined in regulations adopted pursuant to section 16a22c, to be used exclusively by a company which, in accorda+nce with cens}IS data 

contained in the Standard Industrial Class1fication Manual, United Strttes Offtce of 

Management and" Budget, 1987 edition, is included in code classifications 2000 to 

3999, inclusive, or in Sector31, 32or 33 in the North American Industri?I Classifica~ 

tion System United States manual, United States Office of Management and B11dget, 

1997 edition, or number 2 heating oil used exclusively in a vessel primarily engaged 

in interstate commerce, which vessel qualifies for an exemption under section 12-

412 shall be: (A) Four per cent with respect to calendar quarters commencing on 

or after July 1, 1998, and prior to July 1, 1999; (B) three per cent with respect to 

calendar quarters commencing on or after July 1, 1999, and prior to July 1, 2000; 

(C) two per cent with respect to calendar quarters commencing on or after Jul;' 1, 

2000, and prior to July 1, 2001; and (D) one per cent with resJleCt lo calendar 

quarters commencing on or after July 1, 2001, and prior to July 1, 2002. 

Sec. 35. Section 12-632aofthe general statutes is repealed and the following 

is substituted in lieu thereof: 

If, for any fiscal year, all of the proposals submitted to the Commissioner 

of Revenue Services pursuant to section 12-632, as amended, claim tax credits in 

excess of the [three-million-dollar] limit provided for in subsection (h) of said 

. section 12-632,· as amended, the commissioner on or before November fifteenth of 

each year shall prorate the [three million dollars ofj tax credits, as limited h~ said 
• 

(

tions, instalment payments, assessments and collection of taxes, penalties, administrative hearings and appeals imposed on domestic insurance companies shall apply 

with respect to the charge imposed under this section. 

Sec. 79. Section 12 of public act 98-237 is repealed and the following is 

substituted in lieu thereof: 

The payment obligations of any contingency reserve loan agreement, or 

modification thereof, between the Municipal Liability TrusrFund Committee estab. 

lished pursuant to section 19 of public aC[ 86-350, and an inter local riskmanagemerit 

agency, which agreement was made in accordance with public act 86-350, shall be 

due on or before [July 1, 2000) June 30, 2001, notwithstanding the provision of 

any such agreement regarding repayment of such loan. 

Sec. 80. Subsection (a) of section 12-587 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a) As used in this chapter: (1) ''Company" includes a corporation, pmtnership, limited partnership, limited liability company, limited liabilitY partnership, 

association, individual or any fiduciary thereof; (2) "quarterly period" means a 

period of three calendar months commencing on the ftrst day of January, April, 

July or October and ending on the last day of March, June, September or December, 

respectively; (3) ''gross earnings" means all consideration received from the first 

sale within this state of a petroleum product; (4) "petroleum p!'oducts" means those 

products which contain or are made from petroleum or a petroleum derivative~ 

except paraffin or microcrystalline waxes; (5) "first sale of petroleum products 

within this state" means the initial sale of a petroleum product delivered to a location 

in tills state; (6) "export" or "exportation" means the conveyance of petroleum 

products from within this state to a location outside this state for the purpose of 

sale or use outside this state; and (7) "sale for exportation" means a sale of petroleum 

products to a purchaser which itself exports such products, 

Sec. 81. Section l2-330c of the general statutes is repealed and the following 

is substituted in lieu thereof: 

(a) ill A tax is imposed on all tobacco products held in this state by any 

person, said tax to be at the rate of twenty per cent of the wholesale sales price of 

such products, 

(2) A tax is imposed on all snuff tobacco products held in this state by 

any person, said tax to be imposed as fo1Iows: Forty cents per ounce of snuff and 

a proportionate tax at the like rate on all fractional parts of an ounce of snuff. For 

---. puqJOses of this.subsection, the tax on snuff tobacco products shall be computed 

':On:fue net weight as listed by the manufacturer, 
• 

FEBRUARY 2000 P.A. 00-175 735 

(b) Said tnx shall be imposed on the distributor or the unc1assifled importer 

at the time the tobacco product or snuff tobacco product is manufactured, purchased, 

imported, received or acquired in this state. 

(c) Sa}d tax shall not be imposed on any tobacco products or snuff tobacco 

products which (1) are exported from the state, or (2) are not subject to taxation 

by this state pursuant to any laws of the United States. 

Sec. 82. Section 38a-849 of the general statutes and section 35 of public 

act 00-170 are repealed. 

Sec. 83. This act shall take effect from its passage, except that secttons 1 

to 13, inclusive, shall take effect October 1, 2000, for sales made on or after said 

date, except that sections 14 and 15 shall take effect July 1, 2000, and shall be 

applicable to assessments made on or after said date; section 16 shall take effect 

October I, 2000, and shalt be applicable to sales of a business or stock of goods 

occuning on or after said date; section 17 shalt take effect October 1, 2000, and 

shall be -aPPlicable to contracts entered into on or after said date; and sections 19 

and 20 shall take effe"ct October 1, 2000, and shall be applicable to charges made 

on or after said date; except that sections 23, 25 and 26 shall be applicable to income 

years commencillg on or after January 1, 2000; section 27 shall take effect July 1, 

2000, and shall be applicable to calendar quarters commencing on or nfter said date; 

section 29 shall take effe.ct July .1, 2000; sections 30 and 33 shall be applicable to 

· reports for periods commencing on or after July 1, 2000; sections 31 and 32 shall 

take effect July l, 2000, and shall be applicable to applicati.ons filed on or after 

said date; section 36 shall be applicable to sales or transfers occurring on or after 

July 1, 2000; sections 37, 38 and 39 shall be applicable to taxable years conunencing 

on or after January 1, 2000; sections 4-1 and 43 shall be applicable to returns for 

taxable yeru:s commencing on or after January 1, 2000; sections 42, 44 and 45 shall 

be applicable to retums for taxable years commencing on or after January 1, 1999; 

section 46 shall be applicable to taxable years commencing on or after January l, 

1999, but no interest shall be allowed or paid on any overpayment resulting from 

the application of said section for the taxable year commencing on or after January 

1; 1999, but prior to January 1, 2000; section 47 shall be applicable to assessments 

first due and payable on or after July 31; 2000; and section 50 shall be applicable 

to refunds made on or after July 1, 2000; and sections 53 to 67, inclusive, shall 

take effect July l, 2000, and sections 68 to 74, inclusive, shall apply to all open 

tax periods, and section 75 shall take effect October 1, 2000, and shall be applicable 

to sales occurring on and after October 1, 2000, and sections 76 and 77 shall be 

applicable to income years conuneneing on and after January 1, 2000, and sections 

80 to 82., inclusive, shall take effect July 1, 2000. 

Approved May 26, 2000. Effective and applicable as provided in sectio11 83. 

Substitute Senate Bill No. 571 

Public Act No. 00-

fMTBE. 
• 

by the direct payment permit holder and that projects 

been completed, The Commissioner of Revenue Services may adopt regulations, in 

accordance with the provisions of chapter 54, which prescribe the procedures for 

the direct payment pemlit holder to claim the credit allowed under this section, ' 

(c) For purposes of this section, "q11alified investment" means resources, 

including, but not limited to, cash, property or services provided by a direct payment 

permit holder to a public or private college or university in this state, for the design, 

planning, construction or renovation of buildings or c~assrooms, the acquisition of 

computer equipment or the acquisition of other property or licenses necessary for 

operation of computer programs which will be used in the instruction of studen!3 

in ~usiness studies related to electronic commerce or in work force development 

programs . 

Sec. 20. Subdivision (2) of subsection (b) of section 12~587 of the general 

statutes is repealed and the following is substituted in lieu thereof: 

(2) Gross eamings derived from the first sale of the following petroleum 

products within this state shall be exempt from tax: (A) Any petroleum products 

sold for exportation from this state fur sale or use outside this state; (B) the product 

designated by the American Society for Testing and Materials as "Specification for 

-Heating Oil D396-69", commonly known as number 2 heating oil, to be used 

exclusively for heating purposes or to be used in a commercial fishing vessel, 

which vessel qualifies for an exemption pUrsuant to scctionl2-412; (C) kerosene, 

commonly known as number I oil, to ~e used exclusively for heating purposes, 

provided delivery is of both number 1 and number 2 oil, and via a truck with a 

metered delivery tickel to a residential dwelling or to a centrally metered system 

serving a group of residential dwellings; (D) the product identified as propane gas, 

to be used exclusively for heating pmposes; (E) bunker fuel oil, intermediate fuel, 

marine diesel oil and marine gas oil to be used in any vessel having a displacement 

exceeding four thousand dead weight tons; {F) for any first sale occurring prior to 

January l, 2000, or during the Period commencing July l, 2001, and ending Jlme 

30, 2002, propane gas to be used as a fuel for a motor vehicle; (G) for any first 

sale occurring on or after Itlly 1, 2002, grade numbe~ 6 fuel oil, as defined in 

regulations adopted pursuant to section 16a~22c, to be used exclusively by a company 

which, in accordance with cerisus data contained in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is 

included in -code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 33 

in the North American Industrial Classification System United States Manual, United 

States Office of Management and Budget, 1997 edition; or (H) for any firsl sale 

occurring on or after July 1, 2002, number 2 heating oil to be used exclusively in 
 I 

f 

JUNE 201}1 P.A, 01-6 1243 

a vessel primarily e11gaged exemption under section 12-412. in interstate commerce, which vessel qualifies for an 

Sec. 21. Subsection 

and the following (a) of section 12-264 of the·general statutes is repealed is substituted in lieu thereof: 

ConneCticut 

(a) Each 

district, 

(1) 

manufacturing, 

Connecticut municipality or department or agency thereof, or selling or distributing gas or electricity used for light, heat or power, to be utility", in this chapter and in chapter 2l2a called a "municipal (2) company the prlncipal business of which is manufacturing, distributing gas or steam selling or municipal electric utility, to be used for light, l1eat or power, including each foreign as defined in section 12-59 and given authority in business to engage in this state pursuant company required to the provisions of section 16-246c, and (3) to register pursuant to section 16-258a shall pay a quarterly upon gross e<mlings tax from such operations operations under in this state. Gross earnings from such subdivisions 

incOme classified (1) and (2) of this subsection shall include (A) all 

in the uniform systems 

aS operating revenues by the Department of Public Utility Control of accounts prescribed by said department within the for operations 

claSsified 

taxable quarter aud, with respect to each such company, (B) all income 

jobbing 

in said unifonn systems of accounts as income from merchandising, and contmct work, (C) income from nonut:ility operations, from lease Of physical (D) revenues property not devoted from the sale of to utility operation, and (E) receipts residuals and other by-products obtained production of gas, electricity in connection with the subdiv.ision or steam. Gross earnings from such operations under 

gas. Gross earnings 

(3) of tWs 

of 

subsection shall be gross income from the sales of natural 

income earned 

a gas company, as defined in section 16-1, shall not include 

June 30, 2002, 

in a taxable [year) guarter commencing prior to [January 1, -2002] 

No deductions 

from the sale of natural gas or propane as a fuel for a_motor velJicle. shoJI be allowed from such gross earnings for any commission, or other payment, rebate specifically mentiolled except a 1·efund resulting from an error or overcharge and those 

in subdivisiou 

in section 12-265. Gross earnings of a compnny as described 

quarter commencing 

(2) of tlris subsection shall not include income c;arned in any taxable on or after July l, 2000, from the sale of steam. 

Sec. 22. Subdivisiom gCJJeral statutes are (67) to (69), inclusive, of section 12-412 of the re1Jcaled and the following is substituted in lieu thereof: 

1, 2002] 

(67) 

July 

Sales 

1, 

of and the storage, use or other consumptioll, prior to [January 

clean alternative 2002, fueL As of a new motor vehicle which is exclusively powered by a used in this subsection and subsections "clean altemative (68) and (69), 

vehicle fuel or propane 

fuel" shall 

when 

mean natural gas or electricity when used as a motor 

!he federal fleet emissions used as a mOtor vehicle fuel if such a vehicle meets 

standards standards under the federal Clean Air Act or anyemlssionS 

state's .implementation adopted by the plan Commissioner of Enviroruncntal Protection as part of the under said act. · 

2002) July 

(68) 

1, 2002, 

Sales of 

of 

and the storage, use or other consumption, prior to [January 1, conversion equipment incorporated vehicles powered into or used in converting fuel or dual use by any other fuel to either exclusive use of a clean altemalive of uny other fuel and a clean alternative limited to, storage cyli11ders, fuel, including, but not cylinder brackets, regUlated mixers, fill valves, pressure 

--·----
JUNE 200.1 P.A. 01-6 1249 

or (ii) a controlling interest in each business entity in such transaction is owned by 

the same person or persons or business entity or business entities. 

(B) For purposes of this subdivision, (i) "business entity" means a corpomtion, trust, estate, partnership, limited partnership, Hmited liability partnership; limited liability company, single member limited liability company, sole proprietorship, 

(and] nonstoCk corporation or a federally-recognized Indian tnOe; (ii) "controlling 

intereSt" means, in the case of a business entity that is a corporation, ownership of 

stock possessing one_ hundred per cent of the total combined voting p·ower of all 

classes of stock entitled to· vote or one hundred per cent of the total value of shares 

of all classes of stock of such corporation; in the case of a business entity that is 

a trust or estate, ownership of a beneficial interest of one hundred per cent in such 

tmst or estate; in the case of a business entity that is a partnership, limited partnership 

or limited liability pmtnership, ownership of one hundred per cent of the profits 

interest or capital interest in such partnership, limited partnership or limited liability 

partnership; in the case of a limited liability company with more than one member, 

ownership of one hundred per cent of the profits interest, capital interest or membership interests in such limited liability company; in the case of a business entity that 

is a sole proprietorship or single member limited liability company, ownership of 

such sole proprietorship or single member limited liability company; in the case of 

a busili.ess entity !hat is a nonstock corporation with ·voting members, control of 

one hundred per cent of all voting membership interests in such corporation; and 

in the case of a business entity that is anonstock corporation \Vith no voting members, 

control of one hundred per cent of the board of directors of such corporation; (iii) 

whether a controlling interest in a business entity is owned shall be detennined in 

accordance with Section267 of the Intent a! Revenue Code of 1986, or any subsequent 

corresponding intemal revenue code of the United States, as from time to time 

amended, provided where a controlling interest is owned in a busiaess entity other 

than a stock corporation, the term "stock" 11s used in said Section 267 of the Internal 

Revenue Code means, in the case of a partnership, limited partnership, limited 

liability partnership or limited liability company treated as a partnership for federal 

income tax purposes, the profits interest or capital interest in sttch partnership, in· 

the case of a business entity that is a trust or estate, the beneficial interests in such 

trust or estate, and in the cru;e of a business entity that is a nonstock corporation, 

the voting membership interests in such corporation, or if it has no voting members, 

the control of the board of directors; (iv) a business entity has "control or' the board 

of directors of a nonstockcorporation if one hundred per ceri.t of the voting members 

of the board·of directors are either representatives of, including ex-officio directors, 

or persons appointed by such business entity, or "control of' one hundred per cent 

of the voting membership inte1·ests in a nollstock corporation if one hundred per 

cent of the voting mcmbe~ship interests are held by the business entity or by 

representatives of, including ex-officio members, or persons appointed by such 

business elltity. 

• Sec. 31. Subdivision (1) of subsection (c) of section 12-.587 of the general 

statutes is repealed and the following is substituted in lieu tl1ereof: 

(c) (1) Any company which imports or causes to be imported into this state 

petrolenm products for sale, use or consumption in this slate, other than a company 

subject to and having paid the tax on such company's gross earnings from first 
delivery for the purposes of this subsection. 

Sec. 32. Subsection (a) of section 12-632 of the general statutes is repealed 

and the following is substituted in lieu thereof: 

(a) ill [On or before September 1, 1995, and] Except as otherwise provided 

in subdivision (2) of this subsection, on or before July frrst of each {succeeding] 

year, any municipality desiring to obtain benefits under the provisions of this chapter 

shall, after approval by the legislative body of such ni.unicipality, submit to the 

Conunissioner of Revenue Services a list on a form prescribed and made available 

by the commissioner of programs eligible for investment by business firms under 

the provisions of this chapter. Such activities shall consist of providing neighborhood 

assistance; job training or education; community services; crime prevention; energy 

conservation or construction or·rehabilitation of dwelling units for families of low 

and moderate income in the state; donation of money to an open space acquisition 

fund of any political subdivision of the state or any nonprofit land conservation 

organization which fund qualifie,s under .subsection (h) of section 12-631 and.is 

used for the purchase of land, interest in land or permanent conservation restriction 

on land, which is to be permanently preserved as protected open space; or any of 

the activities described in section 12-634, 12-635 or 12-635a. Such list slHtll indicate, 

for each program specified: The concept of the program, the neighborhood area to 

be served, why the program is needed, the estimated amount required to be invested 

in the program, the suggested plan for implementing the program, the agency 

designated by the municipality to oversee implementation of the program and such 

other infonnation as the commissioner may prescribe. Each municipality shall hold 

at least one public hearing on the· subject of which programs shall be included on 

such list prior to the submission of such list to the conunissioner, 

(2) If any municipality desiring to obtain benefits under the provisions of 

this chapter submits to the Commissioner of Revenue Services a list on a form 

presclibed and inade available by the commissioner of programs eligible for :investment by bUsiness firms under the provisions of this chapter after the July first due 

date, the commissioner shall include the Jist of programs on the list compiled b_y 

the commissioner under subsection (bLof this section if the municipality submits 

such list no later than fifteen days following such July first due date. provides an 

explanation for its failure to submit such list on or before such July first due date 

and submits proof tl1at both the public hearing required by subdivision (1) of this 

subsection to be held on the programs to be included on such list and the approval 

of st\ch list by the legislative body of such municipality required by subdivision (1) 

of this subsection occtured on or before such July first due date. 
s 

e 

d 

" ' 

l 

{ 

' f 

• 

JUNE 2001 P.A. 01-6 1277 

renovation and repair services of paving of any sort, painting or strrinil1g, wallpa~ pering, roofing, siding and exterior· sheet metal work, to -other than industrial, 

commercial or income-producing real property, occurring on or after July 1, 1999, 

and prior to July 1, 2000, at the rate of four per cent, with respect to such sales 

occmTing on or after July 1, 2000, and prior to July I, 2001, at the rate of two .per 

cent, and on and after July 1, 2001, sales of such renovation and repair services 

shaH be exempt from such tax. 

Sec. 66. Subsection (27) of section 12-412 of the general statutes, as 

amended by section 2 of public act 00-170, is repealed and the follOwing is substituted 

in lieu thereof: 

(27) (A) Sales of any items for fifty cents or less from vending machines; 

or (B) sales of food products, as defmed in subsection [(23)] .(lJ)_ of this section, 

sold through coin-operated vending machines. 

Sec. 67. Subsections (a) and (b) of section 12-587 of the general statutes 

arc repealed and the following is substituted in lieu thereof: 

(a) As used in this chapter: (1) "Company" includes a corporation, pru.tnership, limited partnership, limited liability company, limited liability patinership, 

association, individual or any fiduciary thereof; (2) "quarterly period" mea11S a 

period of three -calendar months commencing on the first day of January, April, 

July or October and ending on the last day of March, June, September or December, 

respectively; (3) "gross earrllngs" means all consideration received from the fin1 

sale within this state of a petroleum product; (4) "petroleum products" means those 

products which contain or are made from petroleum or a petroleum derivative.;[, 

except paraffin or microcrystalline waxes;} (5) "first sale of petroleum products 

within this state" means the initial sale of a petmleum product delivered to :ilocation 

in tills state; (6) "export" or "exportation" m<;aJJS the conveyance of petroleum 

products from within this state to a location outside this state for the pmpose of 

sale ot use outside this state; and (7) "sale for exportation" means a sale of petroleum 

products to a purchaser wllich itself exports such products. 

(b) (1) Except as otherwise provided in subdivision (2) of this subsection, 

any company which is engaged in the refining or distcibution, or botll, of petroleum 

products and which distributes such products in tills state shall pay a quarterly tax 

on its gross earnings decived from the flrst sale of petroleum products within this 

state. Each company shall on or before the last day of the month next succeeding 

each qunrterly period render to the commissioner a return on forms prescribed or 

furnished by the commissioner and signed by the person pcrfonning the duties of 

treasurer or an authocized agent or officer, including the amount of gross earnings 

derived from the first sale of petroleum products within this ,state for the quru.'terly 

period and such other facts as the commissioner may require for the purpose of 

making :my computation required by this chapter. Except as otherwise provided in 

subdivisioll (3) of this subsection, the rate of tax shall be five per cent. 

(2) Gross earnings derived from the first sale of the following petroleum 

products within this state shalt be exempl from tax: (A) Any petroleum products 

soH for expo1iation from this state for sale or use outside this state; (B) the product 

designated by the American Society for Testing and Materials as "Specification for 
January I, 2000, propane gas to be 11scd as a fuel for a motor vel1icle; (G) for any 

first sale occurring on or after July 1, 2002, grade number 6 fuel oil, !IS defined in 

regulations adopted pursuBnt to section16a-22c, to be used exclusively by a company 

which, in accordrmcc with censtm data contained in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is 

included in code classifications 2000 to 3999, inclusive, or in Seclor 31, 32 or 33 

in the North American Industrial Classification System United States Manual, United 

States Office of Management and Budget, 1997 edition; [or] (H) for any first sale 

ocCllning on or after July l, 2002, number 2 heating oil to be used exclusively in 

a vessel primarily engaged in interstate commerce, which vessel qualifies for an 

exemption under section 12-412; or ill for any first sale occurring on or after July 

I, 2000, paraffin or microcrystalline waxes. 

(3) The rate of tax on gross. eamings derived from the fust sale of grade 

m1mber 6 fuel oil, as defined in regulations adopted pursuant to section 16a-22c, 

to be used exclusively by a company which, in accordance with census data contained 

in the Stllndard Industrial Classification Manual, United St<lles Office. of Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, 

inclusive, or in Sector 31, 32 or 33 in the North American Industrial Classification 

System United States Manual, United States Office of Management and Budget, 

1997 edition, or number 2 heating oil used exclusively in a vessel primarily engaged 

in interstate conunerce, which vessel qualifies for an exemption under section 12-

412 shall be: (A) Four per cent with respect to calendar quarters commencing on 

or after July 1, 1998, and prior to July 1, 1999; (B) three per cent witb respect to 

calendar quarters commencing on or after July 1, 1999, and prior to July 1, 2000; 

(C) two per cent with respect to calendar quarters commencing on or after July 1, 

2000, and prior to July 1, 2001; and (D) one per cent with respect to calendar 

quarters commencing on or after July I, 2001, and prior to July 1, 2002. 

Sec. 68. Subsection (a) of section 12-704 of the general statutes is repealed 

and the following is substituted in lieu thereof: · 

(a) ill Any resident or part-year r~sident of this state shall be allowed a 

credit against the tax otherwise due under this chapter in the amount of any income · 

lax imposed on such resident or part-year resident for the taxable year by another 

stlltc ofthe United States or a politic!!! subdivision thereof or the District of Columbia 

on income derived from sources therein and which is also Sttbject to tax under this 

chapter.· 

ill In the case of a resident, the credit provided under tills section shall 

not exceed the proportion of the tllx otherwise due under tl1is chapter that the amount 
JUNE 2001 P.A. 01·7 1291 

*Sec. 84. (a) Sections 12-170g, 12-170cc and 12-382 of the general statutes 

are repealed. 

(b) In codifying the provisions of this act, the Legislative Commissioners 

shall delete the reference to section 1~382 that appears in the following section of 

the general statutes: 36a-44. ~- Sec, 85. This act shall tukeeffectJuly 1, 2001; pndsections 1 to 3, inclusive, 

shall be applicable to sales occurring on or after said date; section 4 shall be 

applicable to income years conuncncing on or after January 1, 2001; section 18 

shall he applicable to sales occurring on or after July 1, 2001; sections 24 and 26 

shall be applicable to income years commencing on or after January 1, 2001, with 

respect to petitions flled on or after October 1, 2001; section 25 shall be applicable 

to income years commencing on or after January 1, 2001; section 31 shall be 

applicable to quarterly periods commencing on or after October 1, 2001; section 

33 shall apply to payments required to be made on or after July 1. 2001; section 

71 shall apply only to customer bills issued after the first day of the first month 

beginning more than two years after the date of enactment of Public Law No. 106· 

252; sect! on 30 shall take effect October 1, 2001, and shall apply to sales or purchases 

made on or after said date; section 37 shall apply to taxable years commencing on 

or after January 1, 2001; sections 41 and 43 shall apply tocalendaryears commencing 

on or after January 1, 2001; section 82 shall be applicaWe to assessment years 

commencing on or after October+, 2001; tmd section 35 shall apply to all open tax 

periods; except that sections 27 to 29, inclusive, shall take effect January 1, 2002; 

and section 19 sl1all take effect July 1, 2003. 

Approved lr1ly 2, 2001. Effective as provided in section 85. 

Senate Bill No,2002 

June Special Session, Public Act No. 

AN ACT INCREASING CERTAIN'"'·'"" 

FOR CAPITAL IMPROVEMENTS 

TAIN UNEXPENDED BOND 

CER· 

Be it enacted by the 

Assembly convened: 

of Representatives in General 

(b) of section 4-66c of the general statutes 

substituted in lieu thereof: 

of subsection (b) of this section, the State Bond 

power, from time to time, to authorize the issuance of bonds 

series and in prhtcipAl amounts not exceeding in the 

~~~~~~;~~· 

~m~ill~i~on~s~ix~h;u~n~d~rcd 

· thousand nine 

~Ret>ealed by lune Sp, Sess. P.A. lll-9, S. 130, 131, in lhh Part 
relation to any tax imposed hy any law of this state and required to be collected 

by the department, (3) is a party to a closing agreement with the Commissioner of 

Revenue Services, (4) has made an offer of compromise that has been accepted 

by the Commissioner of RevemJC Services, or {5) is a party to a managed audit 

agreement. 

Sec. 6. Section 83 of public act 02~1 of the May 9 special session is repeuled 

and the following is substituted in lieu thereof (Effective from passage): 

The Commissioner of Revenue Services may use up to two million dollars 

of the revenue received by the state from tlJe tax·amnesty program established under 

the provisions of section [251 82 of [this act] public act 02~ 1 of the May 9 special 

session, as amended by this act, for the purpose of administering the provisions of 

tills act. 

Sec. 7. (NEW) (Effective from passage) Any new electric generating facility, 

the construction of which is completed after July 1, 2002, may be treated for purposes 

of section 32-71 of tfie general statUtes as if it were located in an ellterprise zone 

and used for commercial or retail Purposes, provided an application for a pelTilanent 

electric generating facility has been submitted to the Cmmecticut Siting Council on 

or after January 1, 2002, and prior to Aprill, 2002. Notwithstanding the provisions 

of section 32~71 of the general statutes, upon approval of such ·municipality's 

legislative body, either before or after the effective date of thls se<:tion, up to the 

full amount of either assessments or taxes may be fixed for tl1e real and.personal 

property of such electric generating facility both during and after the construction 

period, provided such assessments or taxes as so fixed represent an approximation 

of the commensurate portion of the projected tax liability of such facility based on 

a reasonable estimation of its fair market value as detennined by the municipality 

upon the exercise of its best efforts. 

• Sec. 8. Subdivision (2) of subsection (b) of section 12-587 of the general 

statutes, as amended by sections 20 and 67 of public act 01~6 of tlJC June special 

session, is repealed and the following is substituted in lieu thereof (Effective July 

1, 2002): 

(2) Gross earnings derived from the first sale of the following petroleum 

products within this state shall be exempt from tax: (A) Any petroleum products 

sold for exportation from this state for sale or use outside this state; (B) the product 

designated by the American Society for Testing and Materials as '!Specification for 

Heating Oil D396-69", commonly known as number 2 heating oil, to be used 

exclusively for heating pmposes or to be used in a commercial fishing vessel, which 
MAY 9, 2002 P.A. 02·4 1129 

vessel qualifies for an exemption pursuant to section 12-412, as amended; (C) kerosene. conunonly known as nUJnber I oil, to be used exclusively for heating 

purposes, provided delivery is of both number 1 and number 2 oil, and via a truck with a metered delivery ticket to a Iesidenlial dwelling or to a centrally metered system serving a group of residential dwellings; (D) the product identified as propane 

gas, to be used exclusively for heating purposes; (B) bunker fuel oil, intermediate fuel, marine diesel oil and marine gas oil to be used in any vessel having a displace- ment exceeding four thousand dead weight tons; (F) for any first sale occurring prior to [January 1, .2000, or during the period commencing July l, 2001, and ending June 30, 2002] July 1, 2004, propane gas to be used as a fuel for a motor vehicle; (G) for any first sale occuniug on or after July 1, 2002, grade number 6 fuel oil, 

as defined in regulations adopted pursuant to sectionl6a~22c, to be used exclusively by a company which, in accordance with census data contained in the Standard 

Industrial Classification Manual, United States Office of Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 33 in the North Amelican Industrial Classification System United States Manual, United States Office of Management and Budget, 1997 edition; (H) for 

any first sale occurring on or after July 1, 2002, number 2 heating oil to be used exclusively in a vessel primarily engaged in interstate connnerce, which vessel 

qualifies for an exemption under section 12-412, as amended; [or] (I) for any firSt sale ocCuning on or after July 1, 2000, paraffm or microcrystalline waxcs.i...QLill for any fust sale occuning on or after_ July 1, 2002, and prior to July 1, 2004, petroleum products to be used as a fuel for a fuel cell, as defined in subdivision 

(113) of section 12-412, as amended. 

Sec, 9. Subsection (a) of scctionl2~264 ofthe general statutes, as amended by section 21 of public act 01~6 of the June special session, is repealed and the following is substituted in lieu thereof (Effective July 1, 2002): 

(a) Each (1) Connecticut municipality or department or agency thereof, or Connecticut district, manufacturing, selling or distributing gas or electricity to be used for light, heat or power, in this chapter and .i11 chapter 212a called a "munidpal utility", (2) company the principal business of which is manufacturing, selling or 

di~trihuting gas or steam to be used for light, heat or power, including each foreign municipal electric utility, as defined in section 12-59~ and given aulhority to engage in business in this state pursuant to the provisions of section 16-246c, and (3) 

company required to register pursuant to section 16-258a shall pay a quarterly tax 

upon gross earnings from such operations :in !.!lis state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection shall include (A} all income classified as operating revenues by the Department of Public Utility Control in the uniform systems of accounts prescribed by said department for operations within the taxable quarter and, with respect to each such company, (B) all income classified in said uniform systems of accounts as income fmm merchandising, jobbing and contract work, (C) income from nonutility operations, (D) revenues from lease of physical property not devoted to utility operation, and (E) receipts from the sale of residuals and other by-products obtained in connection with the 

prodnctioil of gas, electricity or steam. Gross earnings from such operations under subdivision (3) of this subsection shall be gross income from the sales of natuml 

gas. Gross earnings of a gas company, as defined in section 16-1, as amended, shall 11ot include income eamed i~ a laxable quarter commencing prior to June 30, [2002] 
Substitute Senate Bill No. 218 

Public Act No. 04-231 

AN ACT CONCERNING CLEAN AND ALTERNA T/VE FUEL VEHICLES. 

Be it enacted by the Senate and House of Representatives in General Assembly convened: 

Section 1. Subdivisions (67) to (69), :iriclusive, of section 12~412 of the general statutes are 

repealed and the following is substituted in lieu thereof (Effective July 1, 2004): 

(67) Sales of and the storage, use or other consumption, prior to july 1, [2004]2008, of a new 

motor vehicle which is exclusively pow~·ed by a clean alte1native fuel. As used in this 

subdivision and subdivisions (68) and (69) of this section, 11 clean alternative fuel 11 shall mean 

natural gas, hydrogen or electricity when used as a motor vehicle fuel or propane when 

used as a motor vehicl~ fuel if such a vehicle meets the federal fleet emissions standards 

under the federal Clean Air Act or any emissions standards adopted by the Corrunissioner 

of Environmental Protection as part of the state1s implementation plan under said act. 

(68) Sales of and the storage, use or other consumption, prior to july 1, [2004]2008, of 

conversion equipment incorporated into or used in converting vehicles powered by any 

other fuel to either exclusive use of a clean alternative fuel or dual use of any other fuel and , 

a clean alternative fuel, including, but not limited to, storage cylinders, cylinder brackets, 

regulated mixers, fill valves, pressure regulators, solenoid valves, fuel gauges, electronic 

it,mitions and alternative fuel delivery lines. 

(69) Sales of and the storage, use or other consumption, prior to July 1, [2004] 2008, of 

equipment incorporated into or used in a compressed natural gas or hydrogen filling or 

electric recharging station for vehicles powered by a clean alternative fuel, including, but not 

limited to, compressors, storage cylinders, associated framing, tubing and fittings, valves, 

fuel poles and fuel delivery lines used for clean alternative fuel stotagc and filling facilities. 

Sec. 2. Section 4a-67d of the general statutes is l'epealed and the following is substituted in 

lieu thereof (Effective October 1, 2004): 

(a) The fleet average f01· cars or light duty trucks purchased by the state shall: (1) On and 

after October 11 2001, have a United States Environmental Protection Agency estimated 

highway gasoline mileage rating of at least thirty-five miles per gallon and on and after 

January 1, 2003, have a United States Environmental Protection Agency estimated highWay 

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(b) The provisions of subsection (a} of this section shall not apply to cars or light duty trucks 

purchased for law enforcement or other special use purposes as designated by the 

Department of Administrative Services~ [or to cars or light duty trucks purchased by the 

state and intended for conversion into natural gas or electric-powered vehicles.] 

(c) As used in this section, the terms 11 car 11 and 11 light duty b·uck11 shall be as defined in the 

United States Deprutment of Energy Publication DOE/CE -0019/8, or any successor 

publication. 

• Sec. 3. Subdivision (2) of subsection (b) of section 12-587 of the general statutes is repealed 

and the following is substituted in lieu thereof (Effective July 1, 2004): 

(2) Gross earnings derived from the first sale of the following petroleum products within 

this state shaH be exempt fl'Om tax: (A) Any petroleum products sold for exportation from 

this state for sale or use outside this state; (B) the product designated by the American 

Society for Testing and Materials as uspedfication for Heating Oil D396~69 11 , commonly 

known as number 2 heati.ng oil, to be used exclusively for heating purposes or to be used in 

a comtl1,ercinl fishing vesset which vessel qualifies for an exemption pursuant to section 12-

412, as amended; (C) kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes, pmvided delivery is of both number 1 and number 2 oil, and via a h·uck 

with a metered delivery ticket to a residential dwelling or to a cenb·ally metered system 

serving a group of residential dwellings; (D) the product identified as propane gas, to be 

used exclusively fat' heating purposes; (E) bunker fuel oil, intermediate fuel, marine diesel 

oil and mru·ine gas oH to be used in any vessel having a displacement exceeding four 

thousand dead weight tons; (F) for any first sale occurring prior to july 1, [2004]2008, 

propane gas to be used as a fuel for a motor vehicle; (G) for any first sale occurring on or 

after July 1, 2002, grade number 6 fuel oil, as defined in regulations adppted pursuant to 

section 16a-22c, to be used exclusively by a company which, in accol'dance with census data 

contained in the Standard Indushial dassification Manual, United States Office of 

Management and Budget, 1987 edition, is included in code classifications 2000 to 3999, 

inclusive, Ol' in Sector 31, 32 or 33 in the North American Indusb·ial Classification System 

United States Manual, United States Office of Management and Budget, 1997 edition; (H) for 

any ffrst sale occurring on or after July 1, 2002, number 2 heating oil to be used exclusively 

in a vessel primarily engaged in interstate corrunerce, which vessel qualifies for an 

exemption under section 12-412, as amended; (I) fm any first sale occurring on or after July 

1, 2000, paraffin or micl'Ocrystalline waxes; OJ.' G) for any first sale occmTing [on or after July 

1, 2002, and] prior to July 1, [2004]2008, petroleum products to be used as a fuel for a fuel 

cell, as defined in subdivision (113) of section 12-412, as amended. ~ https://www.cga .ct.gov/2 004/act/pa/2004 pa-00231-rOOsb-00218 -pa.htm 3/22/2016 
for light, heat or power, including each foreign municipal electric utility, as defined in 

section 12-59, and given authority to engage in business in this state pursuant to the 

provisions of section 16-246c, and (3) company requii·ed to register pursuant to section 16-

258a/ as amended, shall pay a quarterly tax upon gross earnings from such operations in this 

state. Gross earnings from such operations under subdivisions (1) and (2) of this subsection 

shall include (A) all income classified as operating revenues by the Department of Public 

Utility Control in the uniform systems of accounts prescribed by said department foi 

operations within the taxable quarter and, with respect to each Such company, (B) all income 

classified in said uniform systems of accounts as income from merchandising, jobbing and 

contract work, {C) income fmm nonutility operations, (D) revenues fmm lease of physical 

property not devoted to utility operation, and (E) receipts from the sale of residuals and 

other by-products obtained in connection with the production of gas, elech·icity or steam. 

Gross emnings from such operations under subdivision (3) of this subsection shall be gross 

income from the sales of natural gas. Gross earnings of a gas company, as defined i:tl section 

16-1, as amended, shall not include income earned in a taxable quarter commencing prior to 

June 30, [2004] 2008, from the sale of natural gas or propane as a fuel for a motor vehicle. No 

deductions shall be allowed fmm such gross earnings for any commission, rebate or other 

payment, except a refund resulting from an error or overcharge and those specifically 

mentioned in section 12-265. Gross earnings of a company as described in subdivision (2) of 

this subsection shall not include income earned in any taxable quarter commencing on or 

after July l, 2000, from the sale of steam. 

Sec. 5. Section 12-217i of the general statutes is repealed and the following is substituted in 

lieu thereof (Effective July 1, 2004, nnd applicable to income years commencing on or after ]anuanJ 

1, 2004): 

(a) There shall be allowed a credit for any taxpayer against the lax imposed by this chapter, 

chapter 209, 210, 211 or 212 in any income year or calendar quarter, as the case may be, 

commencing prior to January 1, [2004] 2008, in an amount equal to ten per cent of the 

amount of expenditures paid or incurred during such income year or such quarter, as the 

case may be, for the incremental cost of purchasing a vehicle which is exclusively powered 

by a clean alternative fuel 

(b) There shall be allowed a credit for any taxpayer against the tax imposed by this chapter 

in any income year commepcing on or after January 1,1994, and prior to January 1, [2004] 

2008, in an amount equal to fifty per cent of the a~ount of expendihtres, other than those 

described in subsection (a) of this section, paid or incurred during such income year directly 

for (1) the construction of any filling station or improvements to any existing filling station 

in order to provide compressed natural gas1 liquefied·peb·o1eum gas or liquefied natural gas; 

hltps :/ /www ,ega. ct gov /2004/ acUpa/2004pa-00231-rOOsb~00218-pa.htm 3/22/20'16 
Association, the American National Standards Institute, the American Society of Testing 

Materials or the American Society of Mechanical Engineers; or (3) the purchase and 

installation of equipment incorporated into or used in a compressed natural gas, liquefied 

petroleum gas or liquefied natural gas filling or electric rechal:ging station for vehicles 

powered by a clean alternative fuel, in,cluding, but not limited to, compressors, storage 

cylinders, associated framing, tubing and fittings, va~ves and fuel poles and fuel delivery 

lines. 

(c) If the amount of any credit provided in this section exceeds the amount of tax othervvlse 

payable in the income year m· calendcu quarter, as the case may be, in which such 

expenditure was paid or incul'l'ed, the balance of any such credit remaining may be tal<:en in 

any of the three succeeding income years or tv.relve succeeding calendar quarters, . 

I'espectively. Any taxpayer allowed such a tax credit against the tax imposed under this 

chaptet; chapter 209, 210, 211 or 212 shall not be allowed such credit under more than one of 

said chapters. As used in this section 11 clean alternative fuel 11 shall mean compressed natural 

gas, liquefied petroleum gas, liquefied natural gas or electricity when used as a motor 

vehicle fuel and 11 incremental cost11 shall mean the difference between the purchase price of a 

vehicle which is exclusively powered by a clean alternative fuel and the manufacturer1s 

suggested retail price of a comparably equipped vehicle which is not so powered. 

Sec. 6. Section 12-458£ of the general statutes is repealed and the following is substituted in 

lieu thereof (EfficHve July 1, 2004): 

On and after july 1, 1994, and until july 1, [2004]2008, compressed natural gas, liquefied 

petroleum gas and liquefied natural gas shall not be subject to the tax imposed under section 

12-458. 

Sec. 7. Section 12~412 of the general statutes,.as amended by section 98 of public act 03-1 of 

the June 30 special session, is amended by adding subdivision (115) as follows (Effective -

October 1, 2004): 

(NEW) (115) On and after October 1, 2004, and prior to October 1, 2008, the sale of any 

passenger car utilizing hybrid technology that has a United States Environmental Protection 

Agency estimated highway gasoline mileage rating of at least forty miles per gallon. 

Approved on june 8, 2004 

https: I /www.cga. ct. gov /2004/ acVpa/2004 pa-0023 I -rOOsb-002 I 8-pa.htm 3/22/2016 
in the most recent federal decennial cens~IS or in estimates provided in the five-year interim 

by the Office of Policy and Management. fifty per cent of such funds shall be apportioned 

on the basis of a municipalitis square mileage relative to the state1s total square mileage. 

(e) Each municipality applying for such grant funds shall provide a fifty per cent match to 

such funds. If a municipality chooses not to apply for such funds, its portion shall revert to 

the [General] Special Transportation Fund. 

(f) A municipality, receiving a grant provided pursuant to this section, shall annually submit 

to the Commissioner of Transportation, oniorms provided by said commissioner, the 

follovving data on such transportation programs: (1) The number of unduplicated riders; (2) 

the nu:rhber of one-way trips; (3) the number of mHes traveled; (4) the number of trip 

denials; (5) the number of hours veh.icles are in use annually; (6) all federal~ state, municipal 

and other revenues received and expenditures incuned ill the provision of dial-a-ride 

services; and (7) any other information determined to be necessary by the commissioner. 

(g) A municipality receiving a grant pursuant to this section shall annually submit to the 

Commissioner of Transportation a certification that any state grant shall be in addition to 

current municipality levels of spending on such programs. 

(h) Any funds [appropriated for the purposes of this section] shall oniy be expended for 

grants and administrative costs and shall not be expended for any other purpose. 

• Sec. 40. Section 12-587 of the general statutes is repealed and the following is substituted in 

lieu thereof (Effective July 1, 2005): 

(a) As used in this chapter: (1) 11Company11 includes a corporation, partnership,. limited 

partnership,limited liability. company, limited liability partnership, association, individual 

or any fiduciary thereof; (2) 11 quarterly period11 means a period of three calendar months 

commencing on the first day of January, April, July or October and ending on the last day ofMarch, June, September or December, respectively; (3) ugross earnings 11 means all 

consideration received from the first sale within this state of a petroleum product; (4) 

11petroleum products 11 means those products which contain or are made from petroleum or a 

petrofeum derivative; (5) 11first sale of petroleum products within this state 11 means the initial 

sale of a petroleum product delivered to a location in this state; (6) 11 expm't11 or 11 exportation11 

means the conveyance of petroleum products from within this state to a location outside this 

state for the purpose of sale or use outside tllis state; and (7) 11sale for exportation11 means a 

sale of pett·oleum products to a purchaser which itself exports such products. 

https://www.cga.ct.gov/2005/ ACT/P A/2005P A-00004-ROOSB-02000SS1-P A.htm 3/22/2016 
gross earnings derived from the first sale of petroleum products within this state for the 

quarterly period and such other facts as the commissioner may require for the purpose of 

making any computation required by this chapter. Except as otherwise provided in 

subdivision (3) Of this subsection, the rate of tax shall be® five per cent with respect to 

calerldar quarters prior to July 1, 2005; (B) five and eight-tenths per cent with respect to 

calendar quarters commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six and 

three-tenths per cent with respect to calendar quarters commencing on or after July 1, 2006, 

and prior to July 1, 2007; (D) seven per cent with respect to calendar quarters commencing 

on or after July 1, 2007, and prior to Julv 1, 2008; (E) seven and one-half per cent Vl.rith respect 

to calendar quarters commencing on or after July 1, 2008, and prior to July 1, 2013: and (F) 

eight and one-tenth per cent with respect to calendai quarters commencing on or after July 

1, 2013. 

(2) Gross earnings delived from the first sale of the following petroleum products within 

this state shall be exempt from tax: (A) Any petroleum products sold for exportation from 

this state for sale or use outside this state; (B) the product designated by the American 

Society for Testing and Materials as 11Specification for Heating Oil D396~6911 ~ commonly 

known as number 2 heating oit to be used exclusively for heating purposes or to be used in 

a commercial fishing vessel, which vessel qualifies for an exemption pursuant to section12-

412i (C) kerosene, commonly known as number 1 oil, to be used exclusively for heating 

purposes, provided delivery is of both number 1 and number 2 oil, and via a truck with a 

metered delivery ticket to a residential dwelling or to a centrally metered system serving a 

group of residential dwellings; (D) the product identified as propane gas, to be used 

exclusively for heating purposes; (E) bunker fuel oil, intermediate fuet marine diesel oil and 

marine gas oil to be used in any vessel having a clisplacement exceeding four thousand dead 

weight tons; (F) for any first sale occurring prior to July 1, 2008, propane gas to be used as a 

fuel for a motor vehicle; (G) for any first sale occurring on or after July 1, 2002, grade 

number 6 fuel oil, as defined in regulations adopted pUl'suant to section 16a-22c, to be used 

exclusively by a company which, in accordance with census data contained in the Standard 

Industl'ial Classification Manuat United States Office of Management and BudgetT 1987 

edition, is included in code classifications 2000 tO 3999, inclusiver or in Sector 31, 32 or 33 in 

the North American Industrial Oassification System United States Manual, United States 

Office of Management and Budget, 1997 edition; (H) for any first sale occUlTing on or after 

July 1, 2002, number 2 heating oil to be used exclusively in a vessel primarily engaged in 

interstate corrunerce, which vessel qualifies for an eXemption under section 12-412; (I) for 

any first sale occurring on or after July 1, 2000, paraffin or microcrystalline waxes; or (J) for 

any first sale occurring prior to July 1, 2008, peh·oleum products to be used as a fuel for a 

fuel celt as defined in subdivision (113) of section 12-412. 

https://wmv.cga.ct.gov/2005/ ACT/P N20051' A-00004-ROOSB-02000SS 1-P A.htm 3/22/2016 
primarily engaged in interstate commerce, which vessel qualifies for an exemption under 

section 12-412 shall be: (A) Four per cent with respect to calendar quarters commencing on 

or after July 1, 1998, and prior to july 1, 1999; (B) three per cent with respect to calendar 

quarters commencing on or after July 1,1999, and prior to July 1, 2000; (C) two per cent with 

respect to calendar quarters commencing on or after July 1, 2000, and prior to July 1, 2001; 

and (D) one per cent with respect to calendar quarters commencing on or after July 1, 2001, 

and prior to july 1, 2002. 

(c) (1) Any company which imports or causes to~ imported into this state petroleum 

products for-sale, use or consumption in this state, other than a company subject to and 

having paid the tax on such company's gross earnings from first sales of petroleum products 

within this. state, which earnings include gross earnings attributable to such imported or 

caused to be imported petroleum products, in accordance with subsection (b) of this section, 

shall pay a quarterly tax on the consideration given or contracted to be given for such 

petroleum product if the consideration given or contracted to be given for aU such deliveries 

during the quarterly pedod for which such tax is to be paid exceeds three thousand dollars. 

Except as otherwise provided in subdivision (3) of L·his subsection, the rate of tax shall be (A) 

five per cent with respect to calendar quarters commencing prior to Iu ly 1, 2005; (B) five and 

eight-tenths per cent with respect to calendar quarters commencing on or after July 1, 2005, 

and prior to July 1, 2006; (C) six and tlu:ee-tenths per cent with respect to calendar quarters 

commencing on or after July 1, 2006, and prior to July 1, 2007; (D) seven per cent with 

respect to calendar quarters commencing on or after July 1, 2007, and prior to July 1, 2008; 

(E) seven and one-half per cent with respect to calendar quarters commencing on or after 

july 1, 2008, and f!l'ior to !uly 1, 2013; and (F) eight and one-tenth per cent with respect to 

calendar quarters commencing on or after July 1, 2013. Fuel in the fuel supply tanks of a 

motor vehicle, which fuel tanks are directly connected to the engine, shall not be considered 

a delivery for the purposes of this subsection. 

(2) Consideration given Or conh·acted to be given for peh·oleum products, gross earnings 

from the first sale of which are exempt from tax under subdivjsion (2) of subsection (b) of 

this section, shall be exempt from tax. 

(3) The rate of tax on consideration given or conh'acted to be given for grade number 6 fuel 

oil, as defined in regulations adopted pursuant to section 16a-22c, to be used exclusively by 

a company which, in accordanc.e with census data contained in the Standard Industrial 

Classificalion :Manual, United States Office of Management and Budget, 1987 edition, is 

included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32.or 33 in the North 

American Industrial Classification System United States Manual, United States Office of 

. Management and Budget, 1997 edition, or number 2 heating oil used exclusively in a vessel 

https://www.cga.cl.gov/2005/ ACT/P N2005P A -00004-ROOSB-02000SS 1-P A.hlm 3/22/2016 
(d) The amount of tax reported to be due on such return shall be due and payable on or 

before the last day of the month next succeeding the quarterly period. The tax imposed 

under the provisions of this chapter shall be in addition to any other tax itnposed by this 

state on such company. · 

(e) For the purposes of this chapter, the gross earnings of any producer or refiner of 

petroleum products operating a service station along the highways or interstate highways 

vvithin the state pursuant to a contract with the Deparhnent of Transportation or operating a 

service station which is used as a training or test marketing center under the pl'Ovisions of 

subsection (b) of section 14-344d, shall be calculated by multiplying the volume of 

petroleum products delivered by any producer or refiner to any such station by such 

producer1s or.refiner1s dealer tank wagon price or dealer wholesale price in the aTea of the 

service station. 

Sec. 41. Section 13b-61a of the general statutes is repealed and the following is substituted in 

lieu thereof (Effective July 1, 2005): 

fill. Notwithstanding the provisions of section 13b-61, as amended by this act:[, for] (1) For 

calendar quarters ending on or after September 30, 1998, and prior to September 30, 1999, 

the Commissionel' of Revenue Serv-ices shall deposit into the Special Transportation Fund 

established under section 13b-68 five million dollars of the amount of funds received by the 

state from the tax imposed under section 12-587, as amended by this act, on the gross 

earnings from the sales of petroleum products attl'ibutable to sales of motor vehicle fuel,; [,] 

ill for calendar quarters ending September 30,1999, and prior to September 30,2000, the 

commissioner shall deposit into the Special Tl'anspol'tation Fund nine million dollars of the 

amount of such funds received by th_e state from the tax imposed under said section 12-587 

on the gross eaTnings from the sales of petroleum products ath·ibutable to sales of motor 

vehicle fuel;.@} for calendar quarters ending September 30, 2000, and prior to September 30, 

2002, the commissioner shall deposit into the Special Traosportation Fund eleven million 

five hundred thousand dollars of the amount of such funds received by the state from the 

tax imposed under said section 12-587, on the gross earnings from the sales of petroleum 

products attributable to. sales of motor vehicle fuelt [,] ffi for the calendar quarters ending 

September 30, 2002, and prior to September 30, 2003, the commissioner shall deposit into the 

Special Transporlat~on Fund, five million dollars of the amount of such funds received by 

the state from the tax imposed under said section 12-587_on the gross earnings from the sales 

of peh·oleum products ath·ibutable to sales of motor vehicle fuel,; [,and] fQ} for the calendar 

quarter ending September 30, 2003, and each calendar quarter thereafter, the commissioilel' 

shall deposit into the Special Transportation Fund~ five million two hmi.ched fifty thousand 

https://www.cga.ct.gov/2005/ ACT/P A/2005PA-00004-ROOSB-02000SS 1-P A.htm 3/22/2016 
for the calendar quarters ending September 30, 2006, and prior to September 30/ 2007, the 

comm:issibner shall deposit into the Special Transportation Fund fifteen million two 

hundred fifty thousand dollars of the amount of such funds received by the state from the 

tax imposed under said section 12-587 on the gross earnings from the sales of petroleum 

products attributable tO sales of motor vehicle fuel; (8) for the calendar guarters ending 

September 30, 2007, and prior to September 30, 2008, the commissioner shall deposit into the 

Special Transportation Fund twenty-one mi11ion dollars of the amount of such funds 

received by the state from the tax imposed under said section 12-587 on the gross earnings 

from the sales of peh·oleum products ath·ibutable to sales of motor vehicle fuel; {9) for the 

calendar guarters ending September 30, 2008, and prior to September 30, 2013, the 

commissioner shall deposit into the Special Transportation Fund twenty-five niillion tw"o 

hundred twenty-five thousand dollars of the amount of such funds received by the state 

from the tax imposed under said section 12-587 on the gross earnings from the sales of 

petroleum products attributable "to sales of motor vehicle fuelj and (10) for the calendar 

quarters ending on and after September 30, 2013, the comm:issioner shall deposit into the 

Special TTansportation Fund twenty-nine million eight hundred fifty thousand dollars of the 

amount of such funds received by the state from the tax imposed under said section 12-587 

on the gross earnings from the sales of petroleum products attributable to sales of motor 

vehicle fueL 

(b) If in any calendar quarter receipts froin the tax imposed under section 12~587/ as 

amended by this act, are less than the total of {1) the amount reguired to be transferred 

pul'Suant to the Special Transportation Fund pursuant to subsection (a) of this section, and 

(2) any other transfers required by law, the commissioner shall certify to the Treasurer the 

amount of such shortfall. Upon receipt of such certification the Treasurer shall forthwith 

transfer ati amount egual to such shortfall from the resources of the General Fund into fhe 

Special Transportation Fund. 

Sec. 42. Section 13b-57q of the general statutes is repealed and the fo11owing is substituted in 

lieu thereof (Ejfoctive July 1, 2005): 

(a) On or before [December 1, 2003, and] August first of each yem·, [thereafter,] the 

Department of Transportation, in consultation with the Secretary of the Office of Policy and 

Management, the State Treasurer and the Transportation Strategy Board, shall prepare a 

financing pla·n fm the annual funding and financing of the projects and pmvoses described 

in section 13b~57h. Such annual financing plan shall be based upon the [authorized funding 

amount establishing the maximum aggregate use of cash from the incremental revenues and 

use of special tax obligation bond proceeds to fund some or all of such projects and 

purposes] funding available or anticipated to be available in the Transportation Strategy 

htlps://www.cga.ct.gov/2005/ ACT /P A/2005P A-00004-ROOSB-02000SS I-P A.hlm 3/22/2016 
Substitute Senate Bill No. 193 

Public Act No. 06-143 

AN ACT CONCERNING THE SULFUR CONTENT OF HOME HEATING OIL AND OFF· 

ROAD DIESEL FUEL AND EXEMPTING COMMERCIAL HEATING OIL CONTAINING 

CERTAIN ALTERNATIVE FUELS FROM THI': PETROLEUM GROSS EARNINGS TAX. 

Be it enacted by the Senate and House of Representatives in General Assembly convened: 

Section 1. Section 16a-21a of the general statutes is repealed and the following is substituted 

·in lieu thereof (Effective from passage): 

(a) TI1e amount of [sulphur] sulfur content of the following fuels sold, offered for sale, 

distributed or used in this state shall not exceed the following percentages by weight (1) For 

number two heating oil, three-tenths of one per centl and (2) for number two off-road. diesel 

fuel, tlu·ee-tenths of one per cent. 

(b) As o£ the date on which the last of the states of New York, Massachusetts and Rhode 

Island limit the sulfur content of number two heating oil to one thousand five hundred parts 

ner million, the sulfur content of number two heating oil sold, offered for sale, distributed or 

used in this state shall not exceed one thousand five hundred parts per million. 

(c) As of the date on which the last of the states of New York, Massachusetts and Rhode 

Island limit the sulfur content of number two heating oil to one thousand two hundred fifty 

parts per million, the sulfur content of number two heating oil sold, offered for sale, 

distributed or used in this state shall not exceed one thousand two hundred fifty parts per 

million. 

(d) As of the date on which the last of the states of New York, Massachusetts and Rhode 

Island limit the sulfur content of number two heating oillo live hundred pru·ts per million, 

the sulfur content of number twu heating oil sold, offered for sale, distributed or used in this 

state shall not exceed five hundred parts per million, 

(e) As of the date on which the last of the states of New York, Massachusetts and Rhode 

Island limit the sulfur content of number two off-road diesel fuel to five hundred parts per 

million, the sulfur con:tent of nmnber two off-road diesel fuel offered for sale, distributed or 

used in this state shall not exceed five hundred P-arts per million. 

https:/lwww.cga.ct.gov/2006/ ACTIP N2006P A-00 143-ROOSB-00193-P A.htm 3/2212016 
Sec. 2. Subdivision (2) of subsection (b) of section 12-587 of the 2006 supplement to the 

general statutes is repealed and the following is substituted in lieu thereof (Effoctive July t 

2006, and npplicnble to income yenrs commencing on or nfter ]nnumy t 2006): 

(2) Gross earnings derived from the first sale of the following petroleum products within 

this state shall be exempt from tax: (A) Any petroleum products sold for exportation from 

this state for sale or use outside this state; (B) the product designated by the American 

Society for Testing and Materials as 11Specification for Heating Oil commonly 

known as number 2 heating oil, to be used exclusively for heating purposes or to be used in 

a commercial fishing vessel! which vessel qualifies for an exemption pursuant to section 12-

412, as amended; (C) kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes, provided delivery is of both number 1 and number 2 oil, and via a b·uck with a metered delivery ticket to a residential dwelling or· to a centrally metered system 

serving a group of residential dwellings; (D) the product identified as propane gas, to be 

used exclusively for heating purposes; (E) bunker fuel oil, intermediate fuel, marine diesel 

oil marine gas oil to be used in any vessel having a displacement exceeding four 

thousand dead weight tons; (F) for any first sale occurring prior to July 1, 2008, propane gas 

to be used as a fuel for a motor vehicle; (G) for any first sale occurring on or after July 1, 

2002, grade number 6 fuel oil, as defined in regulations adopte&pursuant to section 

to be used exclusively by a company which, in accordance with census data contained in the 

Standard Industrial Classification Manual, United States Office of Management and Budget, 

1987 edition, is included in code classifications 2000 to 3999, inclusive, or in Sector 31, 32 or 

33 in the North American Indusb·ial Classification System United States Manual, United 

States Office of Management and Budget, 1997 edition; (H) for any first sale occurring on or 

after July 1, 2002, number 2 heating oil to be used exclusively in a vessel primarily engaged 

in interstate conunerce, which vessel qualifies for an exemption under section 12-412, as 

amended; (I) for any first sale occuning on or after July 1, 2000, paraffin or microcrystalline 

waxesj [or] (J) fox any first sale occuning prior to July 1, 2008, petroleum products to be used 

as a fuel for a fuel cell, as defined in subdivision (113) of section as amended, or (K) a 

commercial heating oil blend containing not less than ten per cent of alternative fuels 

derived from agricultural produce, food waste, waste vegetable oil or municipal solid waste, 

including, but not limited to, biodiesel or low sulfur dyed diesel fuel. 

Approved june 6, 2006 

hllps://www.cga.ct.gov/2006/ ACT/P A/2006P A-00 143-ROOSB-00 193-P A.htm 3/22/2016 
Substitute Senate Bill No. 1392 

Public Act No. 07-199 

AN ACT CONCERNING THE DIESEL FUEL TAX. 

Be it enacted by the Senate and House of Representatives in General 

Assembly convened: 

Section 1. Subdivision (2) of subsection {a) of section 12-458 of the 

gen.eral statutes is repealed and the following is substituted in lieu 

tl1ereof (Effective July 1, 2007): 

(2) On said date and coincident with the filing of such return each 

distl'ibutor shall pay to the commissioner for the accow1t of the 

pu1·chaser or consumer a tax (A) on each ga1lon of such fuels sold or 

used in tills state during the preceding calenda1' month of twenty-six 

cents on and after Januru:y 1, 1992, twenty-eight cents on and after 

January 1, 1993, hventy-nine cents on and after July 1, 1993, thirty cents 

on and after Janumy 1, 1994, thirty-one cenls on and after July 1, 1994, 

thirty-two cents on and after January 1, 1995, Utit•ly-tluee cents on and 

after July 1, 1995, thirty-four cents on and after October 1,1995, Ulirlyfive cents on and after January 1, 1996, thirty-six cents on and afl:er 

April1, 1996, tl1irty-seven cents on and after July 1, 1996, thirty-eight 

cents on and after Octo!Jer 1, 1996, thirty-nine cents on and after 

January 1, 1997, thirty-six cents on and after July 1, 1997, th:it'!:y-Lwo 

cents on and after July 1, 1998, and twenty-five cents on and after July 

1, 2000; and (B) in lieu of said taxes, each disb·ibutor shall pay a tax on 

each gallon of gasohol, as defined in section 14-1, sold or used in this 
1993, twenty

E!ight cents on and after July 1, 1993, twl3lty

nine ce

and after Januru·y 1, 1994, thirty cents on and after July 1, 1994, thirtyone cents on and after Janumy 1, 1995, thirty-two cents on and afler 

July 1, 1995, thirty-three cents on and after October 1, 1995, thirty-four 

cents on and after Januaty 1, 1996, thirty-five centB on and aftet April 

1, 1996, thitty-six cents on and after July 1, 1996, thirty-seven cents on 

and after October 1, 1996, thirty-eight cents on and after Januaty 1, 

1997, thit'l:y-five cents on and after July 1,1997, thirty-one cents on and 

after July 1, 1998, and twenty-four cents on and after July 1, 2000, and 

nventy-five cents on and after July 1, 2004; [and] (C) in lieu of such 

rate, said taxes each dish·ibutor shall pay a tax on each ~llon of diesel 

fuel, propane or natural gas sold or used in this state dm•ing such 

preceding calendar month, of eighteen cents on and after September 1, 

1991, and twenty-six cent~ on and after August 1, 2002; (D) in lieu of 

said taxes, each distributor shall pay a tax on each gallon of propane or 

natural gas sold or used in this state during such preceding calendar 

month, of twenty-six cents on and after July 1, 2007; and (E) in lieu of 

said taxes, each distributor shall pay a tax on each gallon of diesel fuel 

sold or used in this state during such preceding calendar month, of 

thirty-six cents on and after Iuly 1, 2007, thirty-six and eight-tenths 

cents on and after Iulv 1, 2008, and thirty-eight cents on and after July 

1, 2013. 

Sec. 2. Subdivision (2) of subsection (b) of section 12-587 of the 

general statutes is repealed and the following is substituted in lieu 

fl1e1'eof (Effective July 1, 2007): 

(2) Gross eamings derived from the first sale of the following 

peh·oleum pxoducts within this state shall be exempt from tax: (A) Any 

peh·oleum products sold for exportation from this state fm• sale or use 

outside this state; (B) the product designated by the American Society 

Public Act No. 07-199 2of4 
heating purposes or to be used in a commercial fishing vesse

, w

vessel qualifies for an exemption pursuant to section 12-412; (C) 

kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes, provided delivery is of both number 1 and number 2 

oil, and via a h·uck with a metered delivety ticket to a residential 

dwelling or to a _centrally met~·ed system serving a groUp of 

resid~ntial dwellings; (D) the prodUct identified as propane gas, to be 

used exclusively for heating purposes; (E) bunker fuel oil, intermediate 

fuel, marine diesel oil and marine gas oil to be used in any vessel 

having a displacement exceeding four thousand dead weight tons; (F) 

for any first sale occurring prim to July 1, 2008, propane gas t-o be used 

as a fuel for a motor vehicle; (G) for any first sale occurring on 01' after 

July 1, 2002, grade number 6 fuel oil, as defined in regulations adopted 

pursuant to section 16a-22c, to be used exclusively by a company 

which, in accordance with census data contained in the Standru·d 

Industrial Oassification Manual, United States Office of Management 

and Budget, 1987 edition, is included in code classifications 2000 to 

3999, inclusive, or in Sector 31, 32 or 33 in the North American 

Industrial Classification System United States Manual, United States 

Office of Management and Budget, 1997 edition; (H) for any first sale 

occurring on or aftet' July 1, 2002, number 2 heating oil to be used 

exclusively in a vessel primarily engaged in interstnte commercer 

which vessel qualifies for an exemption under section 12-412; (I) for 

any fh'st sale occurring on or after July 1, 2000, paraffin or 

microcrystalline waxes; m for any first sale occurring prim to July 1, 

2008, peh·oleum products to be uSed as a fuel for a fuel celt as defined 

in subdivision (113) of section 12-412; [or] (K) a commercial heating oil 

blend containing not less than ten per cent of alternative fuels derived 

from agriculhtral produce, food waste, waste vegetable oil or 

municipal solid waste, including, but not limited to, biodiesel or low 

sulfur dyed diesel fueli or {L) for nny first sale occuning on or after 

Public Act No. 07·199 3 of4 
Sec. 3. Subsection (b) of section 13b-61a of the general stalutes is 

repealed and the following is substituted in lieu· thereof (Effective July 

1, 2007): 

(b) Notwithstanding the provisions of section 13b-61, for calendar 

quarters ending on or after September 30, 2006, the Comptmller shall 

deposit into the Special Transportation Fund an annual amount in 

accordance with the following schedule, fTom such funds received by 

the state from the tax imposed under said section 12-587, as amended 

by this act, on the gross eamings h'om the sales of petroleum products. 

Such U·ansfers shall be made in quarterly installments. 

Fiscal Year 

2007 

2008 

2009 

2010 

2011 

2012 

2013 

2014 and thereaftel' 

Appl'Oved July 5, 2007 

Public Act No. 07-199 

Annual Transfer 

$141,000,000 

[$164,000,000] $131,100,000 

[$180,900,000] $145,300,000 

[$180,900,000] $145,300,000 

[$200,900,000] $165,300,000 

[$200,900,000] $165,300,000 

[$200,900,000] $165,300,000 

[$219,400,000] $179,200,000 

4 of4 
rmmded to the ne rest one-tenth of a cent. 

(2) The co missioner shall multipl A) the average wh.ole!>ale pTice 

(2) of su section (a) of_tlllL ction, by (B) the tax ;afe specified in ·· 

subdivi ton (1) ·of subL~,1; (b) of section 13;:?87 of the get;_~ral 

stahlteS. The tax rate }P specified shall be th~_}aX rate in effer;..fbr the 

twelve-month perio · beginning on the ne~~Succeeding July-ii:st. 

(c) For purg: ses of subdivision (1)_ of subsection (a) 9ts:ction 12-459 

of the gen?I' I statutes, the tax provided for by se;;tfon 12-458 of the 

general 7th tutes shall, if determined by the comnys'sioner to _be eligible 

fm refund, be refunded at the tax rate Pf gallon specified in 

subparagraph (A) of subdivision (1) of subsection (b) of this section. 

Sec. 137. Subdivision (2) of subsection (b) of section 12-587 of the 

general statutes, as amended by public act 07-199, is repealed and the 

following is substituted in lieu thereof (Effective July 1, 2007): 

(2) Gross eanlings derived from the first sale of the following 

petmlemh p1·oducts within this state shall be exempt from lax: (A) Any 

petroleum products sold for exportation from this state for sale or use 

outside this slate; (B) the product designated by the American Society 

for Testing and Materials as ''Specification for Heating Oil D396-69n, 

commonly known as number 2 heating oil, to be used exclusively for 

heating purposes or to be used in a commerc~al fishing vessel, which 

vessel qualifies for an exemption pursuant to section 12-412; (C) 

kerosene, commonly known as number 1 oil, to be used exclusively for 

·heating purposes, provided. delivety is of both number 1 and number 2 

oil, and via a truck with a metered delivery ticket to a residential 

dwelling 01' to a centL'ally metered system serving a group of 

residential dwellings; (D) the product identified as pmpane gas, to be 

June Sp. Sess., Public Act No. 07-1 145of175 
having a displacement exceeding four thousand dead weight tons; (F) 

for any first sale occurring prior to July 1, 2008, propane' gas to be used 

as a fuel fm a motot· vehicle; (G) for any first sale occurring on or after 

July 1, 2002, grade number 6 fuel oil, as defined in regulations adopted 

pursuant to section 16a-22c, to be used exclusively by a company 

which, in accordance with census data contained in the Standard 

Industrial Classification Manual, United States Office of Management 

and Budget, 1987 edition, is included in code classifications 2000 to 

3999, inclusive, 01' in Sector 31, 32 or 33 in the North American 

Industrial Classification System United States Manual, United States 

Office of Management and Budget, 1997 edition; (H:) for any first sale 

occurring on or after July 1, 2002, number·2 heating oil to be used. 

exclusively in a vessel primarily engaged in interstate commerce, 

which vessel qualifies for an exemption under section 12~412; (I) for 

any first sale occurring on or after July 1, 2000, paraffin or 

microcrystalline waxes; (J) for any first sale occurrinr; prior to July 1, 

2008, petroleum products to be u~ed as a fuel for a fuel cell, as defined 

in subdivision (113) of section 12-412; (K) a commercial heating oil 

blend containing not less than ten per cent of alternative fuels derived 

from agricultural produce, food waster waste vegetable oil or 

municipal solid waste, including, but not limited to, biodiesel or low 

sulftu· dyed diesel fuel; or (L) for any first sale occurring on or after 

July 1, 2007, diesel fuel {to be used exclusively in a qualified motor 

vehicle by a motor carrier, as both are defined in section 12-478] other 

Umn diesel fuel to be used in an elecb·ic generating facility to genemte 

electricity. 

Sec. 138. ~ubsection (b) of section 13b~61a of the general statutes, as 

amended by section 3 of public act 07-199, is repealed and the 

following is substitUted in lieu thereof (Effective ]1lly 1, 2007): 

June Sp. Sess., Public Act No. fJ7"1 146 of 175 
depos

t 

to 

e Spec

a

a

spo

tat

o

u

d a

a

ou

t 

accordance with the following schedule, from such funds received by 

the state from the tax imposed undeT said section 12-587, as amended 

by this act, on the gross earnings ft;om the sales of pch·oleum products. 

Such transfers shall be made in qual'terly installments. 

Fiscal Y cal" Annual Transfer 

2007 $141,000,000 2008 [$131,100,000] $127,800,000 2009 [$145,300,000] $141,900,000 2010 [$145,300,000] $141,900,000 2011 $165,300,000 2012 $165,300,000 

2013 $165,300,000 

2014 and thereafter $179,200,000 

Sec. 139. Subsection (c) of section 19a-88 of the general statutes is 

repealed and the following is substihtted in lieu thereof (Effective July 

1, 2007): 

(c) (1) Each person holding a license to practice as a registered 

nurse, shall, annually, during the month of such person.1s bixth,1·egister 

with the Department of Public Health, upon payment of [the 

p1·ofessional services fee for class B, as defined in section 33-1821] Qng 

hundred dollars, on blanks to be fmnished by the department for such 

purpose, giving such persods name in full, such person1s residence 

and business address and such otheT information as the department 

requests. Each person holding a license to practice as a registered 

nw·se who has retired from the profession may renew such license, but 

the fee shall be ten per cent of the professional services fee for class B, 

as defined in section _33-182l. Any license provided by the department 

June Sp. Sess., Public Act No. 07-1 147 of 175 
Senate Bill No. 1000 

June 11 Special Session, Public Act No. 08·2 

AN ACT CONCERNING ADJUSTMENTS TO CERTAIN PETROLEUM PRODUCTS 

TAxES, PETROLEUM FRANCHISE AGREEMENTS, GASOLINE DISCOUNTS FOR 

CONSUMERS, HOME HEATING OIL AND PROPANE GAS CONTRACT DEPOSITS AND 

THE FUEL OIL CONSERVATION ACCOUNT. 

Be it enacted by the Senate and House of Representatives in General Assembly convened: 

Section 1. Subdivision (1) of subsection (b) of section 12-587 of the 2008 supplement to the 

general statutes is repealed and the following is substituted in lieu thereof (Effective from 

passage): 

(b) (1) Except as otherwise provided in subdivision (2) of this subsection, any company 

which is engaged in the refining or distribution, or both, of petroleum products and which 

distributes such products in this state sh2tll pay a quarterly tax on its gross earnings derived 

from the first sale of pelToleum products within this state. Each company shall on or before 

the last day of the month next succeeding each quarterly period render to the commissioner 

a return on forms prescribed or furnished by the commissioner and signed by the person 

performing the duties of treasurer or an authorized agent or office1~ including the amount of 

gl'Oss earnings derived from the first sale of petroleum products within this state for the 

quarterly period and such other facts as the commissioner may requiTe for the purpose·of 

making any computation required by this chapteT. Except as otherwise provided in 

subdivision (3) of this subsection, the rate of tax shall be (A) five per cent with respect to 

calendar quarters prior to July 1, 2005; (B) five and eight-tenths per cent with respect to 

calendar quarters commencing on or after July 1, 2005, and prior to July 1, 2006; (C) six and 

three-tenths per cent with respect to calendar quarters commencing on or after July 1, 2006, 

and prior to July 1, 2007; (D) seven per cent with respect to calendar quarters commencing 

on or after july 1, 2007, and prior to july 1, [2008; (E) seven and one-half per cent with 

respect to calendar quarters commencing on or after July 1, 2008, and prior to July 1,2013; 

and (F)] 2013; and (E) eight and one-tenth per cent with respect to calendar quarters ' 

commencing on or after July 1, 2013. 

Sec. 2. Subdivision (1) of subsectio11 (c) of section 12-587 of the 2008 supplement to the 

general statutes is repealed and the following is substituted in lieu thereof (Effective from 

passage): 

https://www.cga.ct.gov/2008/ ACTIP A/2008PA-00002-ROOSB-O 1 OOOSS2-P A.htm 3/22/2016 
during the quarterly period for which such tax is to be paid exceeds three thousand dollars. 

Except as otherwise provided in subdivision (3) of this subsection, the rate of tax shall be (A) 

five per cent with respect to calendar quarters commencing prior to July 1, 2005; (B) five and 

eight-tenths per cent with respect to calendar quarters corrunencing on 01' after July 1, 2005, 

and prior to July 1, 2006; (C) sh and three~ tenths per cent with respect to calendar quarters 

commencing on or after July 1, 2006, and prior to July 1, 2007; (D) seven per cent with 

respect to calendar quarters commencing on or after July 1, 2007, and prior to July 1, f2008; 

(E) seven and one-half per cent with respect to calendar quarters commencing on or after 

July 1, 2008, and prior to july 1, 2013; and (F)] 2013; and (E) eight and one-tenth per cent 

with respect to calendar quarters commencing on or after July 1, 2013. Fuel in the fuel 

supply tanks of a motor vehicle, which fuel tanks are directly connected to the engine, shall 

not be considered a delivery for the purposes of this subsection. 

Sec. 3. Section 42-133j of the general statutes is repealed and the following is substituted _in 

lieu thereof (Effective from pnssnge): 

(a) The legislature of the state of Connecticut finds and declares that the distribution and 

sales of gasoline and petroleum products through franchises within the state of Connecticut, 

including the rights and obligations of suppliers and dealers, vitally affects its general 

ec~:momy. 

In order to promote the public interest and public welfare, to avoid uridue control 

of the dealer by suppliers, to foster and keep alive vigorous and healthy competition for the 

benefit of the public by prohibiting practices through which fair and honest competition is 

destroyed or prevented, to promote the public safety, to prevent deterioration of facilities for 

servicing motor vehicles on the highways of the state, to prevent dealers from unnecessarily 

going out of business thereby resulting in unemployment with loss of tax revenue to the 

state and its resultant undesirable consequences, and to offset evident abuses within the 

petroleum indush·y as a result of inequitable economic power, it is necessary to legislate 

standards pursuant to the exercise of the police power of this state governing the 

relationship between suppliers and dish·ibutors of gasoline and petroleum products and the 

dealers within the state who sell those products to the public. 

(b) In recognition of the factors set forth in subsection (a) of this section, it is provided that 

all provisions of sections 42-133j to 42-133n, inclusive, as amended by this act, to the extent 

permitted by law, shall be deemed effective as to those presently existing franchise 

agreements involving gasoline dealers within the state Of Connecticut as of October 1, 1977. 

(c) The legislature further finds and declares that the distribution and sales of motor vehicle 

fuels and oils in the state of Connecticut affects the general economy of the state, the public 

interest and the public welfare. Competition! [and] freedom from unreasonable resh·aints on 

https://www.cga.ct.gov/2008/ ACT/P A/2008P A-00002-ROOSB-0 I OOOSS2-P A.htm 3/22/2016 
Senate Bill No. 457 

Public Act No. 12-4 

AN ACT CONCERNING A CAP ON THE PETROLEUM PRODUCTS 

GROSS EARNINGS TAX AND PENALTIES FOR ABNORMAL 

PRICE INCREASES IN CERTAIN PETROLEUM PRODUCTS. 

Be it enacted by the -Senate and House of Representatives in General 

Assembly convened: 

Section 1. Subsection (a) of section 12-587 of the general statutes is 

repealed and the following is substituted in lieu thereof (Effective from 

passage): 

(a) ill As used in this chap tel":. [(1)] ® "Company" includes a 

corporationr partnership, limited pru·U1ership, limited liability 

company, limited liab4ity pmtnership, association, individual or any 

fiduciruy thereof; [(2)] 00 11 quarterly period11 means a period of three 

calendar months commencing on the first day of January, April, July or 

October and ending on the last day of March, June, September or 

December, respectively; [(3)] (C) except as provided in subdivision (2) 

of this subsection, ugt.•oss earnings'' means all consideration received 

from the first sale within this state of a peh·oleum prod1..1d; [(4)] Q2)_ 

upeh·oleum prod1..tcts" n1eans those products which contain or are 

made from petroleum or a petmleum derivative; [(5)] .(ID 11fil'st sale of 

peh·oleum products witl1in this state" means_ U1e initial sale of a 

pelToleum product delivered to a location in U1is state; [(6)] ® expor~' 

ol' ''exportation" means the conveyance of peh·oleum pl'Oducts from 
sale of petroleum prodttcts to a purchaser which ilseif exports such 

products. 

(2) For purposes of this chapter, 1'gross earnings11 means gross 

earnings as defined in subdivision (1) of ll1is subsection, except, with 

respect to the fu·st sale of gasoline or gasohol will1in this state, if th.e 

consideration received from such fu·st sale reflects a price of gasoline 

or gasohol sold or used in this state in excess of three dollars per 

gallon, gross earnings from such first sale shall be deemed to be three 

dolla.Ts per gallon, and any consideration received that is derived from 

that portion of the price of such gasoline or gasohol in excess of three 

dollars per gallon shall be disrega.l'ded in the calculation of gross 

earnings. Notwithstanding the provisions of this chapter, the 

Con::tmissionei' of Revenue Services may suspe11d enforcement 

activjties with respect to this subdivision until ali policies and 

procedures necessary to implement the provision of this subdivision 

are in place, but in no event shall such suspension extend beyond April 

15,2012. 

Sec. 2. (NEW) (Effective from passage) (a) Any cmhpany subject to ihe 

tax imposed by chapter 227 of the general statutes shall not include in 

any billing with respect to the first sale of peh·oletun products in this 

state any amount representing the petl'Oleum products g:l'OSS earnings 

tax that is in excess of the tax liability imposed by section 12-587 of the 

general statutes, as amended by thls act. 

(b) (1) In enforcing this section, the Commissionel' of Consumer 

Protection, m said conunissioner's sole discretion, may undertake 

investigations upon consideration of the information presented to the 

Department of Consumer Protection, including, but not limited to, the 

number of complaints, the geogmphic areas reporting possible 

violations, an increase or decrease over time of the number of 

Public Act No. 12~4 2of7 
overpayment for any month or fraction thereof priOr to the ninety

first 

day afte1· the date such amended tax retum was filed. 

Sec. 3. Subdivision {2) of subsection (b) of section 12-587 of the 

general statutes is repealed and the following is substituted in Jieu 

thereof (Effective July 1, 2013): 

(2) Groa:s earnings derived from the first sale of the following 

petroleum products within this state shall be exempt from tax: (A) Any 

petroleum products sold for exportation from !his state fOl' sale or use 

outside this state; (B) the product designated by the American Society 

for Testing and Ma~erials as 11Specification for Heating Oil D396-69u~ 

commonly known as munber 2 healing oil1 to be used exclusively for 

heating purposes or to be used in a commercial fishing vessel, whlch 

vessel qu?tlifies for an exemption pursuant to section 12-412i (C) 

kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes, provided delivery is of both number 1 and number 2 

oit and via a h·uck with a metered delivery ticket to a residential 

dwelling or to a cenh·ally metered system serving a group of 

residential dwellingsi (D) the product identified as propane gas, to be 

used exclusively fm heating purposes; (E) bunker fuel oil, h1termediate 

fuel, marine diesel oil and ma1•ine gas oil to be used in any vessel 

having a displacement exceeding fotu' thousand dead weight tons; (F) 

for any first sale occtu"ring prior to July 1, 2008, propane gas to be used 

as a fuel for a motor vehicle; (G) for any first sale occu1'1'ing on or after 

July 1, 2002, grade numbe1' 6 fuel oil, as defined in regulations adopted 

pmsuant to section 16a-22c, to be used exclusively by a company 

which, in accorruince with census data contained in the Standard 

Indush·ial Classification Manual. United States Office of Management 

and Budget, 1987 edition, is included in code classifications 2000 to 

3999, inclusive, m• in Sector 31, 32 ol' 33 in the North American 

PubUc Act No. 13-232 3of18 
occurring on or after July 1, 2002, number 2 heating oil to be used 

exclusively in a vessel primarily engaged in interstate commerce, 

which vessel qualifies for an exemption under section 12-412; (I) for 

any fh·st sale occurl'ing on or after July 1, 2000, paraffin or 

microCiystalline waxes; G) for any first sal~ occurring prior to July 1, 

2008, petroleum products to be used as a fuel for a fuel cell, as defined 

in subdivision (113) of section 12-412; (K) a commercial heating oil 

blend containing not less fuan ten per cent of alternative fuels derived 

from agricultural produce, food waste, waste vegetable oil or 

I:':ttmicipal solid waste, including, but not limited to, biodiesel or low 

sulfm· dye4 diesel fuel; [or] (L) for any first sale occurring on or after 

July 1, 2007, diesel fuel other than diesel fuel to be used in an electric 

generating facility to generate electricity; or (M) for any first sale 

occtu'fing on or after July 1, 2013, cosmetic grade mineral oil. 

Sec. 4. Section 12-587a of the general statutes is repealed and the 

following is substituted in lieu thereof (Effective July 1, 2015, and 

npplicable to qw1rterly periods commencing on or after said date): 

(a) (1) Any company, as such term is used in section 

amended by this act, liable for the tax imposed under 

said section 12-587, as amended by this act, on 

first sale of petroleum products within this 

purchaser thereof subsequently ~ells outside this state, shall be •OfllaU.on and sale or use against any tax for which 

such company is liable · cdance with subsection (b) of said 

section 12-587, in the -of tax paid to the state wifl1respect to the 

sale of such provided (A) such purchaser has submitted 

company, in such form as prescribed by the 

of Revenue Services, that such products were sold or 

this state, (B) such certification and any. additional 

Public Act No. 13-232 4 of18 
'Any expenses necessarily incurred in any criminal proceeding or 

prosecution, except such expenses as are incmred by the Division of 

Criminal Justice, when approved by the court in which the proceeding 

or prosecution is had, shall be paid in the same manner as are other 

expenses . of mairi.tenance of the court. The court may allow the 

payment of any fees charged by such court by means of a credit card, 

charge card or debit card and may charge the person making such 

payment a service fee for any such payment made by any such card. 

The fee· shall not exceed any; charge by the card issuer, including any 

discount rate. 

Sec. 65. (NEW) (Effective July 1, 2013) Each court of probate may 

allow the payment of .any fees charged by such court by means of a 

ct·edit card, charge card or debit cm·d and may charge the person 

making such payment a service fee for any such payment made by any 

such card. The fee shall not exceed any charge by the card issuer, 

including any discount rate. 

• Sec. 66. Subsection (b) of section 12-587 of the general statutes is 

repealed and the following is substituted in lieu thereof (Effective July 

1, 2013): 

(b) (1) Except as otherwise provided in subdivision (2) of this 

subsection, any company which is engaged in the refining or 

dish·ibution, or both, of peh'cileum products and which distributes 

such products in this state shall pay a quarterly tax on its gross 

eat•nings derived from the first sale of petl'Oleum products within this 

state. Each company shall on or before the last day of the month next 

succeeding each quarledy period render to the commissioner a return 

on forms prescribed or furnished by the commissioner and signed by 

the person the duties of h·easmer or an authorized agenl or 

Public Act No. 13-247 92of 498 
y 

q

p

p

of making any computation required by this chapter. Except as 

otherwise provided in subdivision (3) of this subsection, the rate of tax 

shall be (A) five per cent with respect to calendar quarters prior to July 

1, 2005; (B) fiv~ and eight-tenths per cent with respect to calendar 

quarters commencing on or after July 1, 2005, and prior to July 1, 2006; 

(C) six and tlu·ee-tenths per cent with 1·espect to calendar quarters 

commencing on or after July 1, 2006, and prior to July 1, 2007; (D) 

seven per cent 1vith respect to calendar quarters commencing on or 

after July 1, 2007, and prior to July 1, 2013; and (E) eight and one-tenth 

per cent with respect to calendar quarters commencing on or after July 

1, 2013. 

(2) Gross eamings derived from the first sale · of the following 

petroleum products within this state shall be exempt from tax: (A) Any 

petroleum products sold for exportation from this state for sale m· use 

outside this state; (B) the product ~esignated by the American Society 

for Testing and Materials as 11Specification for Heating Oil D396-6911, 

commonly known as number 2 heating oil, to be used exclusively for 

heating purposes or to be used in a commercial fishing vessel, which 

vessel qualifies· for an exemption pursuant to section 12-412; (C) 

kerosene, commonly knoWTI as number 1 oil, to be used exclusively for 

heating purposes, provided delive1y is of both number 1 and number 2 

oil, and via a truck with a metered delivery ticket to a residential 

dwelling or to a centrally metered sy~tem serving a group of 

residential dwellings; (D) the product identified as propane gas, to be 

used exclusively for heating purposes; (E) bunker fuel oil, intermediate 

fuel, marine diesel oil and marine gas oil to be used in any vessel 

haVing a displacement exceeding four thousand dead· weight tons; (F) 

for any first sale occurring prior to July 1, 2008, propane gas to be used 

as a fuel for a motor vehicle; (G) for any first sale occurring on or after 

Public Act No. 13-247 93 of 498 
, 

Indush·ial Classification Manual, United States Office of Management 

and B~1dget. 1987 edition, is included in code classifications 2000 to 

3999, inclusive, or in Sector 31, 32 m• 33 in the Nort-1,1 American 

Industrial Classification System United States Manual, United States 

Office of Management and Budget, 1997 edition; (li) for any first sale 

occulTing on or after July 1, 20021 number 2 heating oil to be used 

exclusively in a vessel primal'ily engaged in interstate comrri.erce, 

which vessel qualifies for an exemption under section 12~412; (I) for 

·any first sale occmTing on or after July 1, 2000, pru:affin 01' 

microcrystalline waxes; 0) for any first sale occul'l'ing prior to July 1, 

2008, petroleum products to be used as a fuel for a fuel cell, as defined 

in subdivision (113) of section 12-412; (K) a commercial heating oil 

blend containing not less than :ten per cent of altemative fuels derived 

from agricultural produce, food waste, waste vegetable oil or 

municipal solid waste, including, but not limited to, biodiesel or low 

sulfur dyed diesel htel; [m] (L) for any first sale occuning on or after 

July 1, 2007, diesel fuel other than diesel fuel to be used in an electdc 

generating facility to generate elecb:icity; or (M) propane gas to be 

used as a fuel foi· a school bus. 

(3) The rate of tax on gross earnings derived from the first sale of 

grade munber 6 fuel oil, as defined in regulations adopted pursuant to 

section 16a~22c, to be used exclusively by a company which, in 

accordance with census data contained in the Standard Industrial 

Classification Manual, United States Office of Management and 

Budget, 1987 editi~n, is included in code classifications 2000 to 39991 

inclusive, or in Sector 31, 32 or 33 in the North American Indusb.·ial 

Classification System United States Manual, United States Office of 

Management "and Budget, 1997 edition, or number 2 heating oil used 

exclusively in a vessel primarily engaged in interstate commerce, 

Public Act No. 13M247 94 of498 
prior to July 1, 2000; (C) two per cent with respect to calendar quarters 

commencing on or after July 1, 2000, and prior to July 1, 2001; and (D) 

one per cent with respect to calendar quarters commencing on or after 

July 1, 2001, and prior to July 1, 2002. 

Sec. 67. (NEW) (Effective October 1, 

corporation that employs, or contracts with, a person 

competitor in a mixed martial arts match conducted 

chapter 532a of the general statutes shall be liable for 

costs incurred by such competitor for the diagnosis, 

of any injury, illness, disease or condition resulting 

such competitor's participation in such match 

caused by 

auraticm of such 

injury, illness, disease or condition. 

Sec. 68. Subsection (a) of section 

repealed and the following is subs! 

general statutes is 

in lieu thereof (Effectii>e 

October 1, 2013): 

(a) No zoning regulation 

different from any 

treat the following in a manner 

residence: (1) Any community 

'le>ver persons with intellectual disability 

and that is licensed under the provisions of 

ch.ild.-e<>re residential facility that houses six or 

residence that houses 

and necessary staff 

section 17a-227, 

persons 

'm<,nt<li or physical disabilities and necessary staff 

licensed under sections 17a-145 to 17a-151, 

any community residence that houses six or fewer ~eivirtg mental health or addiction services and necessary 

paid for or provided by the Department of Mental Health 

\d,:!ic:tic'n Services and that has been issued a license by the 

~pa,ytrnet'l of Public Health under the provisions of section 19a-491, if 

Public Act No. 13-247 95 of 498 
• 

payment request indicating that services have been rendered. The 

department may elect to provide part or all of the funds necessary as 

an upfrontpayment, provided funds are held in a separate, noninterest 

bearing account and are expended not later than sixty days after suctt 

funds are provided. 

(c) Harbor improvement projects include the preparation of plans, 

studies and consh·uction for the alteration and improvement of varioUs 

state, municipal and oth.er properties in or adjacent to the waters of the 

state, for the purpose of improving the economy and infrastructure of 

the state. 

' 

Sec, 9, Subdivision (2) of subsection (b) of section 12-587 of the 2014 

supplement to the general statutes is repealed and the following is 

substituted in lieu thereof (Effective from passage): 

(2) Gtoss earnings derived hom the first sale of the following 

petroleum products within tl1is state shall be exempt from tax: (A) Any 

peh·oleum products sold for exportation from this state for sale or use 

outside this state; (B) the product designated by the American Society 

fot Tesfu1g and Materials as 11Specification for Heating Oil D396~69a, commonly known as number 2 heating oil, to be used exclusively for 

heating purposes or to be used :in a commercial Hshing vessel, which 

vessel qualifies for an exemption pursuant to section 12-412; (C) 

kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes; ptovided delivery is of both number 1 and number' 2 

oil, and via a truck with a metered delive1y ticket to a residential 

dwelling or to a centrally metered system serving a group of 

residential dwellings; (D) the product identified as propane gas, to be 

used exclusively for heating putposes; (E) bunke.r fuel oil, intermediate 

fuel, marin_e diesel oil and marine gas oil to be used in any vessel ill 

Public Act No. 1.4-222 13 of 16 
motot• vehicle; (G) for any first sale occurring on 01' after July 1, 2002, 

grade number 6 fuel oil, as defined in regulations adopted pursuant to 

section 16a-22c, to be used exclusively by a company which, in 

accordance with census data contained in the Standard fudustrial 

Classification Manual, United States Office of Management and 

Budget, 1987 edition, is included in code classifications 2000 to 3999, 

inclusive, or in Sector 31, 32 or .33 in the North Amedcan Industrial 

Classification System United States Manual, United States Office of 

Management and Budget, 1997 edition; (H) for any first sale occurring 

on or after July 1, 2002, number 2 heating oil to be used exclusively in a 

vessel primarily engaged in interstate commerce, which vessel 

qualifies. for an exemption tuuler section 12~12; (I) for any first sale 

occurring on or after July 1, 2000, paraffin or microcrystalline waxes; 

(J) for any first sale occurring prior to July 1~ 2008, peh·oleum products 

to be used as a fuel for a fuel cell, as defined in subdivision (113) of 

section 12~412; (K) a commercial heating oH blend containing not less 

than ten per cent of alternative fuelS derived from agricultural 

produce, food waste, waste vegetable oil or municipal solid waste, 

including, but not limited to, biodiesel or low sulfur dyed diesel fuel; 

(L) fm• any first sale occurring on or after July 1, 2007, diesel fuel other 

than diesel fuel to be used in an elech·ic generating facility to generate 

electricity; (M) for any first sale occmTing on or after July 1, 2013, 

cosmetic grade mh1eral oil; or (N} propane gas to be used as a fuel for a 

school bus. 

Sec. 10. Subdivision (3) of subsection (a) 

general statutes is t•epealed and the 

thereof (Effective from 

not be payable on such fuel as may have been (A) 

Public Act No. 14~222 14 of 16 
receipts from sales of services are considered to be earned within [the] 

this state when the services are performed by an employee, agent, 

agency or independent contractor chiefly situated at, connected by 

contract or otherwise, with or sent out from, offices or branches of the 

business, trade, profession or occupation or other agencies or locations 

situated within this state. 

(d) Compensation paid by the United States for active service in the 

armed forces of the United States, performed by an individual not 

domiciled in this state, shall not constitute income derived from 

sources within this state. 

(e) If a husband and wife determine their federal income tax on a 

joint return but are required to determine their Connecticut income 

taxes separately, they shall determine their incomes derived from or 

connected with sources within this state separately as if their federal 

adjusted gross incomes had been determined separately. 

(f) Any nonresident, other than a dealer holding property primarily 

for sale to customers in the ordinary course of his trade or business, 

shall not be deemed to carry on a trade, business, profession or 

occupation in this state solely by reason of the purchase or sale of 

intangible property or the purchase, sale or writing of stock option 

contracts, or both, for his own account. 

• Sec. 27. Subdivision (2) of subsection (b) of section 12-587 of the 

general statutes is repealed and the following is substituted in lieu 

thereof (Effective from passage and applicable to first sales made on or after 

December 1, 2015): 

December Sp. Sess., Public Act No. 37of117 
for Testing and Materials as HSpecification for Heating Oil D396-6911, 

commonly known as number 2 heating oit to be used exclusively for 

heating purposes or to be used in a commercial fishing vessel, which 

vessel qualifies for an exemption pursuant to section 12-412; (C) 

kerosene, commonly known as number 1 oil, to be used exclusively for 

heating purposes, provided delivery is of both number 1 and number 2 

oil, and via a truck with a metered delivery ticket to a residential 

dwelling or to a centrally metered system serving a group of 

residential dwellings; (D) the product identified as propane gas, to be 

used [exclusively] primarily for heating purposes; (E) bunker fuel oil. 

intermediate fuel, marine diesel oil and marine gas oil to be used in 

any vessel (i) having a displacement exceeding four thousand dead 

weight tons, or (ii) primarily engaged in interstate conunerce; (F) for 

any first sale occurring prior to July 1, 2008, propane gas to be used as 

a fuel for a motor vehicle; (G) for any first sale occurring on or after 

july 1, 2002, grade number 6 fuel oil, as defined in regulations adopted 

pursuant to section 16a-22c, to be used exclusively by a company 

which, in accordance with census data contained in the Standard 

Industrial Classification Manual, United States Office of Management 

and Budget, 1987 edition, is included in code classifications 2000 to 

3999, inclusive, or in Sector 31, 32 or 33 in the North American 

Industrial Classification System United States Manuat United States 

Office of Management and Budget, 1997 edition; (H) lor any first sale 

occurring on or after July 1, 2002, number 2 heating oil to be used 

exclusively in a vessel primarily engaged in interstate commerce, 

which vessel qualifies for an exemption under section 12-412; (I) for 

any first sale occurring on or after July 1, 2000, paraffin or 

microcrystalline waxes; (J) for any first sale occurring prior to July 1, 

2008, petroleum products to be used as a fuel for a fuel cell, as defined 

December Sp. Sess., Public Act No. 15~1 38of117 
B 
Public Act 

82-157, S. 1, 3 

85-159, s. 13, 19 

. A. 85-381, s. 3 

. A. 92-177, s. 6, 12 

AppendixB 

of Legislative Changes Effective Date of Legislation 

Imposed tax on petroleum companies engaged primarily in 

refining and distribution of petroleum products and 

I distribute such products to a wholesale and retail for July I, 1980, and applicable to 

marketing and distribution in Connecticut at the taxable rate calendar quarters commencing on 

earnings in each taxable quarter from the sale or after July 1, 1980. I of petroleum products in Connecticut. Codified as Conn. 

I d d th . . . h b 1

. • d h I May 3, 1982, and applicable to Expan e e entities subject tot e tax, ut 1m1te t e tax to ,.,.Me 

first sale of the petroleum product in Connecticut. 

Excluded Heating Oil 0396-69 (No.2 heating oil) from the 

earnings tax, except when sold for use as fuel for diesel May 16, 1985, and applicable to 

Savings from the exemption were calendar quarters commencing on 

be offset by a decrease in the sales price of or after July 1, 1985. 

technical and administrative changes: 

Created subsections; 

!October I, 1985. 

of Funds 

specific legislative provisions. As 

result, revenue was deposited into 

General Fund and appropriated 

Iocr the budget. 

Unchanged during this time period. 

!Unchanged during this time period. 

Unchanged during this time period . 

Unchanged during this time period. 

jincreased the tax rate from 2% to 3%. jcalendar quarters commencing on jUnchanged during this time period. 

1. Increased the tax rate from 3% to 5%; and 

. Amended to clarifY that companies that import the I petroleum products for their own use will be subject to the 

tax, unless already paid, if the total quarterly 

to clarify that fuel in the fuel supply tank of a 

is not considered a delivery for purposes of 

deliveries into the state. 

1989. 

!september 19, 1991, and applicable! 

calendar quarters commencing Unchanged during this time period. 

or after October I, 1991. 

I, 1992. !Unchanged during this time period . 
May Sp. Sess. P.A. 92-17, S. Excluded bunker fuel oil, intermediate fuel, marine diesel June 19, 1992, and applicable to 

oil, and certain marine gas oil from the definition of calendar quarters commencing on Unchanged during this time period. 50,59 petroleum products. or after July 1, 1992. 

P.A. 93-74, S. 37,67 Excluded kerosene for residential use from the definition of May 19, 1993 Unchanged during this time period. petroleum products. 

July I, 1994, and applicable to 

P.A. 94-101, S. 2, 3 Amended supplier requirements for exclusion of kerosene. calendar quarters commencing on Unchanged during this time period. 

or after July I, 1992. 

May Sp. Sess. P.A. 94-4, S. Added provision for the calculation of tax by certain service June 9, 1994, and applicable to 

taxable years commencing on or Unchanged during this time period. 23,85 station operators. after January I, 1988. 

I. Excluded propane used as a fuel for motor vehicles from 

July I, 1995, and applicable to the definition of gross earnings Wltil January 1, 2000; and P.A. 95-172, S. 3, 4 

2. Amended the exclusion for propane gas used for other calendar quarters commencing on Unchanged during this time period. 

or after July 1, 1995. 

purposes. 

Excluded oil used for certain commercial fishing vessels May 31, 1996, and applicable to 

P.A. 96-183, S. 3, 4 

from the definition of petroleum products. calendar quarters commencing on Unchanged during this time period. 

or after January I, 1996. 

P.A. 97-309, S. 5: Required deposits 

Exempted certain sales of oil for calendar quarters July I, 1997, and applicable to of certain amounts received from 

P.A. 97-281, S. I, 3 commencing on or after July 1, 2002, and scheduled a calendar quarters commencing on sales of motor vehicle fuel to be 

reduction to the rate applicable to such sales until exempt. or after July 1, 1998. deposited into the Special 

Transportation Fund. 

Applicable to calendar quarters 

P.A. 98-244, S. 25, 35 Reorganizes and clarifies the provisions of the tax. commencing on or after October I, Unchanged during this time period. 

1998. 

Clarified that a company importing petroleum products for Applicable to calendar quarters 

P.A. 99-121, S. 20,28 sale in the state was subject to the petroleum products gross commencing on or after July 1, Unchanged during this time period. 

earning~ tax. 1999. ---

-----------------
P .A. 00·170, S. 11: Required 

deposits of certain amounts received 

1. (S. 34) Incorporated references to NAICS codes where from sales of motor vehicle fuel to be 

P.A. 00·174, 34, 80,83 

SIC codes are used; and S. 34: May 26, 2000 deposited into the Special 

2. (S. 80) Excluded paraffin and microcrystalline waxes from S. 80: July 1, 2000 Transportation Fund. 

the definition of petroleum products. P.A. 00·196, S. 8: Technical 

amendments to deposit requirement 

provisions. 

I. Amended the exemption for propane used as a motor S. 20: July 2, 2001 

vehicle fuel; S. 31: Applicable to quarterly P.A. 01·105, S. 9: Technical 

June Sp. Sess. P.A. 01·6, S. 2. Reduced the threshold for companies required to pay the periods commencing on or after amendments to deposit requirement 20,31,67,85 tax; and October I, 2001 provisions. 3. Technical amendment for exemption of paraffin and S.67:July2,200l microcrystalline waxes. 

1. Extended the exemption for propane used as a motor May 9 Sp. Sess. P.A. 02-1, S. 73: 

May 9 Sp. Sess. P.A. 024, S. vehicle fuel; and July I, 2002 

Amended deposit requirements for 

8 2. Exempted petroleum products used as fuel for a fuel cell amounts received from sales of motor 

during the period from July 1, 2002 to June 30,2004. vehicle fuel. 

P.A. 03-2, S. 36: Suspended deposit 

requirements for amounts received 

Extended exemptions for propane used as a motor vehicle from sales of motor vehicle fuel. 

P.A. 04-231, S. 3 July 1, 2004 June 30 Spec. Sess. P.A. 03-1, S. 65: 

fuel and for petroleum products used as fuel for a fuel cell. Amended deposit requirements for 

amounts received from sales of motor 

vehicle fuel. 

June Sp. Sess. P.A. 05-4, S. 41: 

June Sp. Sess. P.A. 05-4, S. 40 Amended rates. July I, 2005 

Amended deposit requirements for 

amounts received from sales of motor 

vehicle fuel. 

July I, 2006, and applicable to P.A. 06-136, S. 15 & P.A. 06-187, S. 

P.A. 06-143, S. 2 Exempted sales of certain commercial heating oil blends. income years commencing on or 21: Amended deposit requirements 

after January 1, 2006. for the Special Transportation Fund. 
P.A. 07·199, S. 3: Amended deposit 

P.A. 07-199, S. 2 Exempted certain sales of diesel fuel by a motor carrier. July 1, 2007 requirements for the Special 

Transportation Fund. 

Expanded exemption for sales of diesel fuel to include all June Sp. Sess. P.A. 07-1, S. 131, 138: 

June Sp. Sess. P.A. 07·1, S. Amended deposit requirements for the' 

137 sales other than sales used to generate electricity at an July I, 2007 

fuel oil conservation account and the electric generating facility. Special Transportation Fund. 

June II Sp. Sess. P .A. 08·2, S. Amended rates. June 17, 2008 Unchanged during this time period. I, 2 

Created a cap on the gross earnings from sales of gasoline P.A. 11-6, S. 121 & P.A. 11-61, S. 

P.A. 12-4, S. 1 April3, 2012 18: Amended deposit requirements and gasohol that are subject to tax. 

for the Special Transportation Fund. 

P.A. 13·184, S. 87: Amended deposit 

P.A. 13-232, S. 3 Exempted cosmetic grade mineral oil. July 1, 2013 requirements for the Special 

Transportation Fund. 

P.A. 13·247, S. 66 Exempted propane gas used as fuel for a school bus. July I, 2013 Unchanged during this time period. 

p .A. 14·222, s. 9 Expanded exemption for marine diesel oil and marine gas oil June 13,2014 Unchanged during this time period. to vessels engaged in interstate commerce. 

Expanded exemption for sales of propane gas used for December 29,2015, and applicable P.A. 15-244, S. 91: Amended deposit 

Dec. Sp. Sess. P.A. 15·1, S. 27 to sales made on or after December requirements for the Special heating purposes. I, 2015. Transportation Fund.