Mr.ByronK.HuffmanActingDirectorSTATEOFCONNECTICUTDEPARTMENTOFREVENUESERVICESOFFICEOFTHECOMMISSIONERDecember30,2016OfficeofAirportCompliance&ManagementAnalysisFederalAviationAdministration800IndependenceAvenue,SWWashingtonDC20591Re:SubmissionPursuanttoFederalAviationAdministrationPolicyandProceduresConcerningtheUseofAirportRevenue,DocketNo.FAA2013-0988.DearDirectorHuffman,Withthisletterandtheenclosuresincludedherewith,theStateofConnecticutrespectfullysubmitsitsAviationFuelTaxGrandfatheringJustificationandRemedialActionPlaninaccordancewiththeFederalAviationAdministration("FAA")PolicyandProceduresConcerningtheUseofAirportRevenue;ProceedsFromTaxesonAviationFuel(Amendment)(DocketNumberFAA-2013-0988,79FederalRegister(Fed.Reg.)66282,November7,2014)andpursuanttotheguidancesetforthinAviationFuelTaxGrandfatheringActionPlans,(DocketID:FAA-2013-0988-0041,July17,2015).Ifyouhaveanyquestionsregardingtheenclosed,orifIcanbeofanyfurtherassistance,pleasedonothesitatetocontactmyofficeat(860)297-4900.Cev:BSllilivanCommissionerofRevenueServicesEncl.cc:BenjaminBames,Secretary,ConnecticutOfficeofPolicyandManagementGarrettEucalitto,UndersecretaryforTransportation,Conservation,andDevelopmentPolicy&Planning,ConnecticutOfficeofPolicyandManagement450COLUMBUSHOUI'ilJIII\\e"ourTaxesElectronica/Jwww.ct.gov/drsYAcliottI/.qvalOppurtt.mit}1HARlFORD,CO'\.NECIIClfl06103·1837STATEOFCONNECTICUTDEPARTMENTOFREVENUESERVICESartmentofvenueIerv1cesAviationFuelTaxJustificationforGrandfatheringandRemedialActionPlanDEPARTMENTOFREVENUESERVICES450COLUMBUSBOULEVARD•HARTFORD,CONNECTICUT06103-1837IntroductionIn1982theUnitedStatesCongressenactedtheAirportandAirwayImprovementActof1982,Pub.L.No.97-248,whichwasamendedbytheAirportandAirwaySafetyandCapacityExpansionActof1987,theFederalAviationAdministrationAuthorizationActof1994,andtheFAAReauthorizationActof1996.Theseprovisionsarecurrentlycodifiedas49U.S.C.§47107,etseq.Pursuanttotheseprovisions,theFederalAviationAdministration(FAA)isauthorizedtodistributefundsforuseinthedevelopmentandmaintenanceofcertainairportsandtoestablishpoliciesandproceduresonthegenerationanduseofairportrevenue.Ingeneral,theseprovisionsrequirethatrevenuegeneratedfromstateandlocaltaxationofaviationfuelmustbeusedfortheoperationandmaintenanceofthestate'sairports,aviationprograms,andnoisemitigationprograms.1OnNovember7,2014,theFAAissuednewguidance,TheFAAPolicyandProceduresConcerningtheUseofAirportRevenue:ProceedsfromTaxesonAviationFuel,(79Fed.Reg.66282)(Amendment),whichclarifiedtheFAA'spositionwithrespecttotaxesonthesalesofaviationfuelandstatedthatproceedsfromnewandexistingtaxesonthesalesofaviationfuelarerequiredtobeusedforairport-relatedpurposes,evenifthetaxesareofgeneralapplicability.Asaresult,theonlyremainingexceptiontothefederalstatutoryuserequirementisfortaxesthatqualifYforgrandfathering.TaxesonaviationfuelthatqualifyforgrandfatheringarestateorlocaltaxesonaviationfuelineffectonDecember30,1987;substantiveamendmentstothegrandfatheredtaxstatutesafterDecember30,1987,donotqualifYforgrandfatheredstatus.SeeAviationFuelTaxGrandfatheringActionPlans.PursuanttotherecentFAAguidance,theFAAmustdeterminethegrandfatheringstatusofexistingstateandlocaltaxesineffectonDecember30,1987,and,assuch,hasrequiredstateandlocaltaxingauthoritiestosubmitdocumentationprovidingjustificationfortheFAAtomakesuchadetermination.TaxesthatdonotqualifYforthegrandfatheringprovisionin49U.S.C.§4713anddonotsatisfytheuserequirementwillbeconsiderednoncompliant.TherecentFAAguidancerequiresstateswithnoncomplianttaxingstatutestoprepareandsubmitanactionplantotheFAAinordertocomeintocompliancewiththemandatethatfundscollectedfromthe taxonaviationfuelbeusedforairportpurposes.TheFAArecently providedseveralscenariosintendedtoassiststateauthoritiesindetermininganappropriatecourseofaction.SeeAviationFuelTaxGrandfatheringActionPlans.Connecticut'simpositionoftax isbestdescribedbyscenarionumberfour,whichstatesasfollows:149U.S.C.§47i33(a)Localtaxesonaviationfuel(excepttaxesineffectonDecember30,1987)ortherevenuesgeneratedbyanairportthatisthesubjectofFederalassistancemaynotbeexpendedforanypurposeotherthanthecapitaloroperatingcostsof-(I)theairport;(2)thelocalairportsystem;or(3)anyotherlocalfacilitythatisownedoroperatedbythepersonorentitythatownsoroperatestheairportthatisdirectlyandsubstantiallyrelatedtotheairtransportationofpassengersorproperty.1Stateand/orlocaltaxstatuteineffectonDecember30,1987,andamendedinsubsequentperiods,proceedsusedforotherthanairportpurposes,andnocurrentgrandfatheringdetermination-submitactionplanprovidingwrittenjustificationwhytaxonaviationfuelqualifiesforgrandfatheredstatusforportionoftaxineffectonDecember30,1987,withthefollowing:a.Trueandcorrectcopiesoforiginallegislationand/ortaxcodeandsummaryexplanationoflawreflectingtaxwasineffectonDecember30,1987,andtheamendments;b.Documentidentifyingtheeffectivedateoftheaviationfueltax,thepurposeandapplicabilityofthetax,theuseoftheproceeds,and anyadministrativecostschargedforthecollectionandallocationoftheproceedsoftheaviationfueltaxes;c.Documentidentifyingthe taxrateorrates,credits,orexemptions;andd.Documentdetailingcommitmenttoadviseofanysubsequentamendmentsthatcouldaffectgrandfatheredstatus.AviationFuelTaxGrandfatheringActionPlans,p.2.Connecticut'simpositionoftaxattherateof2percentonaviationfuelunderthePetroleumProductsGrossEarningsTax,assetforthinConn.Gen.Stat.§12-587,wasenactedby1980Conn.Pub.Acts71.BecauseitwasineffectonDecember30,1987,thistaxisgrandfatheredandqualifiesfortheexemptionprovidedin49U.S.C.§47133.Assuch,therevenuefromthetaxonaviationfuelatthe2percentrateineffectonDecember30,1987,shouldnotbesubjecttoanyfederallimitations.Withthissubmission,Connecticutseeksconfirmationthatitsimpositionofanexcisetaxattherateof2percentcontinuestoqualifyforgrandfatheredstatus.Becausetheeffectofamendmentstoanotherwise"grandfathered"taxingstatuteislessclear,ConnecticutalsoseeksclarificationastowhethercertainamendmentsenactedafterDecember30,1987,aresubstantiveinnatureand,therefore,donotqualifyforgrandfatheredstatus.ConnecticuthasfollowedtheFAA'srecentlypublishedguidelinesandprovidedanactionplanwithrespecttosubsequentamendmentstoConn.Gen.Stat.§12-587thatmaynotqualifyforgrandfatheredstatus.ConnecticutPetroleumProductsGrossEarningsTaxUnderConn.Gen.Stat.§12-587,petroleumrefiningcompaniesanddistributorsofpetroleumproductsaresubjecttotheConnecticutPetroleumProducts GrossEarningsTax(PPGET)ontheirgrossearningsderivedfromthefirstsalesofpetroleumproductsinConnecticut.Thetaxoncompaniesengagedinrefmingordistributionofpetroleumproductsisimposedatthecurrentrateof8.1percentofgrossearningsderivedfromthefirstsalesofpetroleumproductsinConnecticut.Althoughnotexpresslystatedinthestatute,"aviationfuel"istaxableunderConn.Gen.Stat.§12-587,whichdefines"petroleumproducts"asthoseproductswhichcontainoraremadefrompetroleumorapetroleumderivative.Conn.AgenciesRegs.§12-602-la(b)furtherdefinestheterm2"petroleumproducts"asmeaning"refinedproductsmadefromcrudepetroleumanditsfractionationproducts,throughstraightdistillationofcrudeoilorthroughredistillationofunfinishedpetroleumderivatives,"andprovidesalistofpetroleumproductsthatisdrawnfromMajorGroup29,IndustryNo.2911oftheStandardIndustrialClassificationManualof1972.Becauseaviationfuelisincludedinthislistasa'"petroleumproduct,"itistaxableassuchunderthePPGET.JustificationforGrandfatheringConn.Gen.Stat.§12-587TaxesqualifYingforthegrandfatheringprovisionunder49U.S.C.§47133,arestateorlocaltaxesonaviationfuelineffectonDecember30,1987.OnApril11,1980,theConnecticutGeneralAssemblyimposedataxonpetroleumcompaniesengagedintherefininganddistributionofpetroleumproductsbyenacting1980Conn.Pub.Acts71,whichwascodifiedasConn.Gen.Stat.§12-587.Atsuchtime,productssubjecttoPPGETweretaxedattheapplicablerateof2percent.TheonlysubstantivechangestoConn.Gen.Stat.§12-587havebeenchangestotheapplicableratesoftax.TheConnecticutGeneralAssemblyraisedthetaxratefromtheinitial2percentin1980to3percentin1989,andincrementallyincreasedtherateinsubsequentyearstothecurrentrateof8.1percent.2Therefore,asofDecember30,1987,Conn.Gen.Stat.§12-587(withacorrespondingtaxrateof2percent),wasineffectandclearlyqualifiesforthegrandfatheringprovisionin49U.S.C.§47133.However,basedonsubsequentfederalguidance,Connecticutbelievesthattheratechangesfrom2percentto8.1percent,implementedinConn.Gen.Stat.§12-587,maynotqualifyforgrandfathering.InordertosupportthissubmissiontotheFAAforthepurposeofjustifYingthegrandfatheringof2percentofConnecticut'staxonaviationfuel,andinaccordancewithFAAguidance,theDepartmentisproviding:a.TrueandcorrectcopiesoforiginallegislationreflectingthetaxthatwasineffectonDecember30,1987,andtheamendmentsthereto,intheenclosedAppendixA;b.TheenclosedchartmarkedAppendixB,whichincludesthefollowing:i.Asummaryexplanationofthelawandtheamendmentsthereto;u.Theeffectivedateoftheaviationfueltax;lll.Thetaxrate,credits,andexemptions;IV.Thepurposeandapplicabilityofthetax;andv.Theuseoftheproceeds.31SeeattachedAppendixB.3Therearenoadministrativecostschargedforthecollectionandallocationoftheproceedsoftheaviationfueltaxes.3c.Thismemorandum,whichjustifiesConnecticut'spositionanddetailsafuturecommitmenttoadvisetheFAAofanysubsequentamendmentsthatcouldaffectgrandfatheredstatus.Baseduponthissubmission,theStateofConnecticutseeksFAAconfirmationthatthe taxonaviationfuelqualifiesforgrandfatheredstatus.ActionPlanwithRespecttoRateofTaxBecausetherateoftaxonpetroleumproductsincreasedfrom2percentto8.1percentsince1987,theStateofConnecticutisuncertainthattheentire8.1percentratewillqualifyforgrandfatheredstatus.Asaresult,ConnecticuthasincludedthisactionplanregardingproposedrevisionstoitsstatutesintheeventthattheFAArequireschangesinordertobecomecompliant.ConnecticutinterpretsfederalguidancetoallowthreeoptionsforrevisionstotheConnecticutstatutes:1.ReviseConn.Gen.Stat.§12-587toimposethetaxonaviationfuelattherateof2percentwithoutanyamendmenttotheuseofsuchfunds;2.ContinuetoimposethetaxonaviationfuelunderConn.Gen.Stat.§12-587attherateof8.1percent,butrevisethegeneralstatutestoprovidethatallrevenuefromtheta'Conaviationfuelthatiscollectedatarateinexcessof2percent4wouldberestrictedtoairportuse;or3.ReviseConn.Gen.Stat.§12-587toexemptaviationfuelfromtax.Assumingthattherateoftaxinexcessof2percentdoesnotqualifyforgrandfatheredstatus,Connecticutwillcommittorevisingitsgeneralstatutestoprovidethatanyrevenueinexcessof2percentthatiscollectedunderConn.Gen.Stat.§12-587onaviationfuelwillbeusedexclusivelyforairportpurposes.InordertosupportthissubmissiontotheFAA,theDepartmentofRevenuServicesispreparedto:1.Revisereturnstoprovideforproperallocationoftaxonaviationfuel;2.Accommodatechangesininternalprocessesthatwill assistintrackingandreportinginformationonaviationfueltaxrevenues;and3.Supportlegislativechangesthat thatwillensurecompliancewithfederallaw.Goingforward,ConnecticutcommitstonotifyingtheFAAofanychangestoConn.Gen.Stat.§12-587,anychangestotheuseofanyrevenuecollectedthereunder,andanyotherchangestothetaxationonaviationfuel.4Currently,therateinexcessof2percentis6.1percent.4APPENDIXAFEBRUARY 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 quarter62

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 thebUsinessor 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 suchFEBRUARY 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:

### 316

P.A. 82-157 PUBL1C ACTS (5} Develop and perform all-administrative functions necessary applications
for licenses and certificates; (6) Determine the eligibility
of all applicants for""'"""'· registration, based upon compliance with the geti.cral statutes regulations; (7} Administer licensing examinations under appropriate board or commission; 

# ;~pmln."(flB~)"~~~:~~::•;:":~d perform •'; 

# .~~~~~~::~:,~:~ licensed

b to the

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.180

P.A. 85·159 PUBLIC ACTS EXCHANGE
OF CAPITAL ASSETS,

IS LESS 1HAN TEN DOLLARS shall not be subject
to the tax imposed by of this section, and shall not be required

to flle

OF TinS WIFE BOTH OF AND WHO FILE FOR THE INCOME TAX RETURN CONSIDERED

A TAXPAYER WHO IS OF AGE OR OLDER IF EITHER OF THEM
IS YEARS OF AGE OR OLDER. · of section 12·508, for such IN THE CASE *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. 2 1 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.

# 616

P.A. 85-381 PUBLIC ACTS Sec. 2. Sec!ion 12-222 of the general statutes

is repealed and the following

is subStituted



# in lieu thereof: (a) 

# Each company
[or fiduciary] subject



# to the tax ·imposed 

# under this 

# part shall render
to the commissioner

[of revenue services], under oath or affirmation

of at least one of its principal officers, [or of such fiduciary,
as 

# the 

# case may be,) an annual return, on fonns prescribed

or furnished
by 

# the commissioner, stating specifically
the name of the [business] COMPANY and the location of its principal office, the state where organized and the date 

# of organization,
the names and locations
of all subsidiaries,
the amount of 

# its paid-up capital and surplus
at the 

# end of the income year, the amount of its 

# undivided profits and reserves

at the end of such year, the par value of all 

# 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 FIDUCIARYJANUARY1985P.A.85·381617TIIEREOF;(2)"QUARTERLYPERIOD;'MEANSAPERIODOFTIIREECALENDARMONTHSCOMMENCINGONTHEFIRSTDAYOFJANUARY,APRIL,JULYOROCI'OBERANDENDINGONTHELASTDAYOFMARCH,JUNE,SEPTEMBERORDECEMBER,RESPECI'IVELY;(3)"GROSSEARNINGS'1MEANSTHOSEEARNINGSDERIVEDFROMTHEFIRSTSALEWITmNTHISSTATEOFAPETROLEUMPRODUCT;AND(4)''PETROLEUMPRODUCfS"MEANSTHOSEPRODUCTSWlllCHCONTAINORAREMADEFROMPETROLEUMORAPETROLEUMDERIVATIVE,BUTSHALLNOTMEANTHEPRODUCfDESIGNATEDBYTHEAMERICANSOCIETYFORTESTINGANDMATERIALSAS"SPECIFICATIONFORHEATINGOIL0396-69,"COMMONLYKNOWNASNUMBER2HEATINGOll.,TOBEUSEDEXCLUSIVELYFORHEATINGPURPOSES.(b)Anycompany[,includingforpurposesofthissectionandsection12·587a,anycrnporation,partnership,limitedpartnership,associationorindividual,]whichisengagedintherefmingordistribution,orboth,ofpetroleumproductsandWIDCHdistributessuchproductsinthisstateshallpayaquarterlytaxattherateoftwopercentofITSgrossearnings[ineachtaxablequarter]derived[bysuchcompany]fromthesaleofpetroleumproductsWITH1N[in]tillsstate.[,providedsuchtru:;shallonlybeapplicablelothatsaleofanysuchproductwhichistheftrstsaleofsuchproductinthestate.Nodeductionshallbemadefromsuchgrossearningsforanycommission,rebateorotherpayment,exceptarefundresultingfromanerrororovercharge,}Each[such}companyshall(,)onorbeforetilelastdayofTiiEMONTHNEXTSUCCEEDINGEACHQUARTERLYPERIOD[January,April,JulyandOctoberofeachyear,].rendertothecommissioner,[ofrevenueservices]underoathofitstreasurerorthepersonperformingthedutiesoftreasureror ofanauthorizedagentorofficer,areturnonfonnsprescribedorfurnishedbyTHE{said]conunissioner,including[inrespecttosuchcompany]theamountofgrossearningsDERIVEDfromthesaleofpetroleumproductswithinthisstateforthe[quarterendingwiththelastdayofthepreceding.month]QUARTERLYPERIODANDSUCHOTHERFACTSASTHECOMMISSIONERMAYREQUIREFORTHEPURPOSEOFMAKINGANYCOMPUTATIONREQUIREDBYTIIISCHAPTER.(c)TilEAMOUNTOFTAXREPORTEDTOBEDUB.ONSUCHRETURNSHALLBEDUEANDPAYABLEONORBEFORETHELASTDAYOFTilEMONTHNEXTSUCCEEDINGTHEQUARTERLYPERIOD.Thetaximposedunder[sections12-587tol2-602,inclusive,]THEPROVISIONSOFTillSCHAPTERshallbe·inadditiontoanyothertaximposedby[Connecticutwithrespecttowhich]TillSSTATEONsuchcompany.[isHable.Forpurposesofsections12-587to12-602,inclusive,"petroleumproducts"includesanyproductwhichcontainsorismadefrompetroleumorapetroleumderivative,butshallnotincludetheproductdesignatedbytheAmericanSocietyforTestingandMaterialsas"SpecificationforHeatingOil0396-69,'1commonlyknownasnumber2heatingoilexceptwhensaidproductissoldforuscasfuelfordieselenginemotc.rvehicles;"grossCilmings"are(1)inthecaseofacorporation,thoseearningsfromthesaleofpetroleumproductstowhichthesalesfactor

### 616



### l'.A. 85·382 l'UBLIC ACTS is apJllied under subdivision
(3) of section 12-218 and (2) 

### in the case of any other company, those eamings from such sales made 

### within this state.J (d) Any saving realized by any such company because
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. Substitute House Bill No. 6562 

### PUBLIC .ACT NO. 85-382 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 requireJANUARY 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:

# (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 

# 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 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:!080

P.A. 89-373 Substitute Senate Bill No. 915 PUBLIC ACT NO. 89-373 PUBLIC ACTS 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.!. ;: JANUARY 1989
P.A. 89-373

1081 (d) Any saving realized by any such company because 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. 3. (NEW) (a) Not later than thirty days immediately foUowing the tax due date for the tax imposed under section 12-587 of the general statutes,

as amended by section

2 of this act,
a portion of such tax, in the amount of one-third
of the to!al 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 releases1082

P.A. 89·373 PUBLIC ACTS 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

ofP.A.89·3741083SubstituteHouseBillNo.5593PUBLICACTNO.89·374AN"'bCONCERNINGEMPLOYEEPRESCRIPTIONDRUGBHEALTHCARECENTERS.(NEW)(a)Nomedicalbenefitscontractonagroupbasianlnsurancecompany,ahospitalservicecorporation,amedicor-a:bealthcarecenter,whichprovidescoverageforprescrianyperSOncoveredundersuchcontracttoobtainprescriptipharinacyasaconditionofobtainingbenefitsforsuchdhetherissuedbyervicecorporationndrugsmayrequiregsfromamailorder(b)Theprovisionsofthissectionshallapplyanysuchmedicalbenefitscontractdelivered,issuedfordeliveryorrenewedinstateonorafterJuly1,1989.ANACTCONCERNINGPERSONLIVEINDEPENDENTLY,THELITIALFACILITIES.THETRANSPARTMENTOFMENTALTHMENTALRETARDATIONWHOSINGANDREGULATIONOFAPPROPRIATIONSFROMTHEDE·RDATIONTOTHEDEPARTMENTOFINZONINGREGULATIONSPERTAININGTOORMENTALLYRETARDEDPERSONS.COMEMAINTENANCE,COMMUNITYRESIDENCSectionI.Subon(c)ofsection19a-464aofthegeneralstatutesisrepealedandthefollow·ssubstitutedinlieuthereof:(c)Thecossionermayprovide,withinavailableappropriations,subsidiestopersonswitentalretardationwhoareplaced[bythedepartment]insupervisedapartmentondominiumsorhomeswhichdonotreceiveHOUSINGpaymentsundersen17-313b,inordertoassistsuchpersonstomeethousingcosts..Section19a-467ofthegeneralstatutesisrepealedandthefollowingnlieuthereof:Noperson,firmorcorporationshallconductormaintainwithinthisstatealfacilityWHICHITOWNS,LEASESORRENTSforthelodging,careortof[mentallyretarded]personsWITHMENTALRETARDATIONorautissonsunlesssuchperson,firmorcorporation,uponwrittenapplication,verifiedath,hasobtainedalicenseissuedbythedepartmentofmentalretardation.(b)[Saiddepartmentshallprescribereasonableregulationsforsuchfacilities]THECOMMISSIONERSHALLADOPTREGULATIONS,INACCORD-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 saidsectionsl2-548

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 BE1MPETROLEUM PRODUCTS FOR ITS USB AND OTHER THAN
A COMPANY WHICH
IS SUBJECT TO AND THE TAX ON SUCH PETROLEUM PRODUCTS

INACSUBSECTION

(b) OF TIDS SECTION, SHALL PAY A

# 386

P.A. 91·3 QUARTERLY

TAX AT THE RATE OF FiVE PER CENT ATION GIVEN OR CONTRACTED

TO BE GIVEN FOR PRODUCf

IF THE CONSIDERATION

GJVEN OR 

# GIVEN FOR ALL SUCH DELIVERIES DURING THE FOR WIDCH SUCH TAX IS TO BE PAID EXCEEDS THE

OF 

# LAR COURSE OF (d) 

# The amount tax reported
to be due on such return shall bed

· 

# payable on or before the last day of the month next

'

ue 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,. {. 400

P.A. 91·4 TION, any AGREEMENT
OR aWard filed with the **c:'.':;'~k~~' bwlyit.h;•h·n;tjihi'b·,,;l~yd;;~~:::~:\**  the commen<:ement

of a regular session oft he general'" filed on the first day of such session. Sec. 164. Section 163 of this act shall not apply to any agreement

or the negotiation
of which was pending on the effective date oftlits"' **.~''~'.~'·. ~·:;,~~~~'ll,.;;:;**  mentor award shall be subject
to the provisions
of subsection

(1 the geneial statutes, revised
to January

1, 1991. Sec. 165. (NEW) (a) Nothwithstanding

the provisions

**~f ••~•b·'Oc•tio,,** 

(g') ,/; section 4-160 of the general statutes, the attorney general shall not enter agreement

or stipulation

in connection with

a lawsuit
to which the state iS a 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. 1 Sec. 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 CAPITAL608P.A.92-177PUBLICACTStinctivecertificate,threedollars,andonandafterJuly1,1993,threedollarsandfiftycents;(7)forfilinganoticeofsecurityinterest,threedollars,andonandafterJuly1,1993,threedollarsandfiftycents;(8)foracertificateofsearchoftherecordsofthemotorvehicledepartment,foreachnameoridentificationnumbersearchedagainst,fourteendollars,andonandafterJuly1,1993,seventeendolhusandfiftycents;and{9)forfilinganassigrunentofsecurityinterest,tl1reedollars,andonandafterJuly1,1993,threedollarsandfiftycents;forsearchofamotorvehiclecertificateoftitlerecord,requestedbyapersonotherthantheownerofsuchmotorvehicle,tendollars.Sec.6.Subsection(c)ofsection12-587ofl.hcgeneralstatutes,asari1endcdbysection146ofpublicact91-3oftheJunespecialsession,isrepealedandthefollowingissubstitutedinlieuthereof:(c)Anycompanywhichimportsorcausestobeimportedintothisslatepetroleumproductsforitsuseandconsumption,otherthanacompanywhichissubjecttoandwhichhaspaidthetaxonsuchpetroleumproductsinaccordancewithsubsection(b)ofthissection,shallpayaquarterlytaxattherateoffivepercentoftheconsiderationgivenorcontractedtobegivenforsuchpetroleumproductiftheconsiderationgivenorcontractedtobegivenforallsuchdeliveriesduringthequarterlyperiodforwhichsuchtaxistobepaidexceeds onehundredthousanddo1lars.Forthepurposesofthissubsection,"use"includesthesaleofimportedpetroleumproductsintheregularcourseofbusiness.FUELINTHEFUELSUPPLYTANKSOFAMOTORVEHICLE,WHICHFUELTANKSAREDIRECfLYCONNECfEDTOTHEENGINE,SHALLNOTBECONSIDEREDADELIVERYFORTI-IEPURPOSESOFTHISSUBSECTION.Sec.7.Section14-49ofthegeneralstatutesisrepealedandthefollowingissubstitutedinlieuthereof:(a)Fortheregistrationofeachpassengermotorvehicle,otherthananelectricmotorvehicle,thefeeshallbesixty-twodollarseverytwoyears,andonimdafterJuly1,1992,seventydollllfseverytwoyears,providedanyindividualwhoissixty-fiveyearsofageorolderonorafterJanuary1,1981,may,athisdiscretion,renewtheregistrationofsuchpassengermotorvehicleownedbyhimforeith.eraone-yearortwo-yearperiod.Thefeeforoneyearshallbethirty-onedollars,andonandafterJuly1,1992,thirty-fivedollars,andthefeefortwoyearsshallbesixty-twodollars,andonandafterJuly1,1992,seventydollars;providedthebiennialfeefor.anymotorvehicle,forwhichspeciallicenseplli.teshavebeenissuedundertheprovisionsofsection14-20shallbesixty-twodollars,andonandafterJuly1,1992,seventydollars.[Thecommissionershallrefundone-halfoftheregistrationfeeforanypassengerregistrationwhenthemarkerplateorplatesandregistrationcertificatearereturnedwithoneyearormoreremainingtmtiltheexpirationofsuchregistration.]Theprovisionsofthissubsectionrelativetothebiennialfeechargedfortheregistrationofeachantique,rareorspecialinterestmotorvehicleforwhichspeciallicenseplateshavebeenissuedundersection14-20,shallnotapplytoanantiquefireapparatusortransitbusownedbyanonprofitorganizationandmaintainedprimarilyforuseinparades,exhibitionsorotherpubliceventsbutnotforpurposesofgeneraltransportation.(b)(1)FortheregistrationofeachmOtorcycle,thebiennialfeeshallbethirtydollars,andonandafterJuly1,1992,thirty-sixdollars,subjecttotheprovisionsofsubdivision(2)ofthissubsection.Fortheregistrationofeachmotorcyclewi!hsidecarorDoxattachedusedforcommercialpurposes,thebiennialfeeshallbefiftydo11ars,andonandafterJuly1,1992,fifty-sixdollars.Thecommissionermayregisteramotorcyclewithasidecarunderoneregistrationwhichshallcovertheuseofsuchmotorcyclewilhorwithoutsuchsidecar.(2)Fourdollarsofthetotalfeewithrespecttotheregistrationofeachmotorcycleshall,whenenteredupontherecordsofthespecialFEBRUARY 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** andtransmitted via transceiver

or facsimile equipment. (3)THB COMMlSSIONER MAY ISSUE AN ANNUAL PERMIT FOR ANY VEIDCLE TRANSPORTING

(A) ADIVISIBLE LOAD; (B) AN OVERWEIGHT
OR OVERSIZED-OVERWEIGHTINDIVISIBLE LOAD; -OR (C) AN OVERSIZE INDIVISIBLE LOAD. THE OWNER OR LESSEE SHALL PAY AN ANNUAL FEB OF SEVEN DOLLARS PERTHOUSAND 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} THEcommissionerof transportation shall adopt regulations

in accordance with chapter 54prescribing 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 maritimereshaU 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

### 1302

P.A. 92-17 

### PUBLIC ACTS of real estate for the same year, ex:cept that any motor vehicle for which number plates have been issued under section 14-20 AND ANY AJRCRAFf MANUFACfUREo PRIOR TO JANUARY

1, 1946, shall be assessed

at a value of not more than five hundred dollars except when othenvise provided
by law. The prov_isions
of thissection shall not include money or property actually invested
in merchandise

ormanufacturing 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 anyofficers 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 townofFranklin 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 suchproperty 

# tax. relief pursuant

to said section 12-129b by 

# any such homeoWner and anyapplication 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 

# withrespect to each such late application. Sec. 55. Notwithstanding

the provisions
of 

# subsection (2)(i}(BE)(i)

ofsection 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 andbonding and public safety or their designees,
the 

# commissioner

of public safety or hisdesignee, 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 themajor

# ity 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 authorizingadditional 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 andnmnicipalities

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 casinogambling, Not later than December

1, 1992, the task force shall submit

a report
to the gcneralassembly

on ils findings and recommendations, includh1g any necessarylegislation 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
191304P.A.92·17pUBUCACtS_and26shallbeapplicabletosalesoccurringonorafterJuly1.1993;(7)section28shallbeapplicabletosalesoccurringonorafterOctober1,1991;(8)sections20and22shallbeapplicabletosalesoccurringonorafterJanuary1,19&6;(9)sections3Sto39,inclusive,shallbeapplicabletoanytaxpaymentsorestimatedtax.paymentsdueonorJanuary1,1993;(10)section48shallflrstbeapplicabletothebienniumcommencingJuly1,1993;(11)section49shallbeapplicabletoassessmentyearsofnlunicipaliticsc'ommencingonorafterOctober1,1992;(12)section50shallbeapplicabletogrossearningsfromsalesofpetroleumproductsforcalendarquarterscommencingonorafterJuly1,1992.-ApprovedJune19,1992JANUARY 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 federalincome 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 InternalRevenue 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 ormusicians 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.

# 198

P.A. 93-74 PUBLIC ACTS DWELLINGS, [(B)] (C) 

# the product identified

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

to a stationary storage 

# tank withacapitcity

of not more tlum one **thou~** 

# and gallons for use in residential heating, or. l(C)] (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. 38, **Sub.~ection** 

# (18) of section 12-701 of the general statutes
is repealed and the following

is substituted

in Jieu thereof: (18) "Person" means

a person
as defined in section [1-l] 12-I, but shall not include any corporation

or association which
is taxable
as a corporation
for thepurposes ofchapter208, provided, forpm:poses

of section 12-736, the term"person" shall 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 interestincome from obligations issued by or on behalf of any sfatc, political subdivisionthereof, 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 ofConnecticut, any political subdivision thereof, or public instrumentality,

state or local authority, district or similar public entity created under the laws of the state ofConnecticut 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, anypolitical 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 calculatingfederaladjustedgross 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 grossincome, any interest on indebtedness incurred
or continued

tO purchase
or 

# carryobligations 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 AFTERJANUARY 1,1995, AND PRIOR TO JANUARY

l, 1996,ANDTWOPERCBNTWITH RESPECT TO CALENDAR QUARTERS COMMENCING

ON OR AFTERJANUARY
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 QUARTERSCOMMENCING ON OR AFTER JANUARY



# 1. 1997. NOT LATER THAN THIRTY DAYS AFTER THE EFFECTIVE DATE OF THIS SECTION, AND THIRTY DAYSAFTER THEEFFECI'IVEDATE

OF EACH RATE DECREASE PROVIDED FOR IN THIS SECTION EACH ELECTRIC PUBLIC SERVICE COMPANY,

ASDEFINED IN SECfiON 16-1, WHICH DOES NOT HAVE
A PROPOSED RATE 

# AMENDMENT UNDER SECTION 16-19 PENDING BEPORE THEDEPARTMENT 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 TOREFLECTTHEDECREASES REQUIRED UNDER THIS SEcriON. THEDEPARTMENT 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 theuniform systems of accounts prescribed
by 

# said department
for operations within thetaxable 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

ofrevenue services under oath of its treasurer,

or the person performing
the duties oftreasurer, 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 municipalutility, 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
arcConnecticut 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 powerpurposes, 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, commonly250

. P.A.9002 PUBLIC ACTS known
as number

1 oil, used exclusively
for **h~ating** purposes, provided delivery

is by a [state-licensed} suppli,er WHO HAS OBTAINED

A CERTJFJCATE

OFREGISTRY FROM THE INTERNAL REVENUE SERVICE
IN" ACCORDANCE WITH. THE PROVISIONS OF26USC4101 AND26 CFR48.4104-1, ofbothnumhcr

1 and number2 oil, and via a truck with
a metered delivery ticket to a residential dwelling
or a centrally metered system serving

a group of residential dwellings, {C') 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(D) bunker fuel oil, intennediate fuel, marine diesel oil find marine gas oil for usc in any vessel having

a displacement 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

issubstiluted 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 theirappointas 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 anyproduceror 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 

## testmarketing 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 ANDCONSENTOFTHEBOARD, 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 INTOAGREEMENTS FOR TI-lE SALE OF PRODUCT ADVERTISING
ON LOTIBRYTICKETS, 

## PLAY SUPS AND OTHER 

## LOTTERY MEDIA. UPON THETERMINA

## TION 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 OTHERLOTTERYMEDIA. [(d)] (e) 

## (1) From time to time the executive director shall estimate, andcer

## tify 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
ofcompensation 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 periodpreviously 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 THEPROVJSIONS 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 WRITTENFINDING BY THE COMMISSIONER THAT AN EARLIER ASSESSMENT

ISIMPERFECf 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

toproperty 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

# 570

P.A. 95·172 PUBLIC ACTS defined
in section 16-l, shall pay a quarterly tax upon gross earnings from suchoperations 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 theuniform systems of 

## accounts prescribed
by said department for operations within thetaxable 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 

## beallowedfrom such gross earnings for any commission, rebate or otherpayment, except

a refund resulting from an error or overcharge, and those specifically mentioned

insection 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

issubstituted in lieu thereof; (a) Every Connecticut municipality

or department

or agency thereof,
orConnecticut 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
insection 12-59and given authority

to engage



## in business
in this State pursuant

tothep'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 nonutilityoperations,

( 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 forany.commission, rebate or other payment, except

a rcfnnd resulting from an error orovercharge, 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 JNCLUDJANUARY 1995
P.A. 95-173

571 EARNINGS

IN A TAXABLE YEAR COMMENCING PRIOR TO JANUARY

1, 2000, FROM THE SALE OF PROPANE GAS AS A FUEL FOR A MOTORVEHICLE and {4) "petroleum products" means those products which coritain or are made from petroleum

or a petroleum derivative, but shall not mean (A) the product dcsig- - nated by the American SocietyforTesting

and Materials

as "Specification
for Heatin'g 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 meteredsystem 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 (1) **"Profession~a**

**~1 '~'~"'\:i~ee!·;",;m::•~a~n~'**  **:E~i** quires that members legal authorization

as a condition professiona.J services rendered by physicians and surgeons, doctors

the public whichreI a license or other thereof, limited
to the chiropractors, occupationalthemarchitects, **profe~-** surveyors, AND FAMILY means

a corporation which
is service and licensed
orotherservice
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-•714P.A.96-183PUBLICACTSconversion,meetgenerallyacceptedstandards,including,butnotlimitedto,thestandardssetbytheAmericanGasAssociation,theNationalFireProtectionAssociation,theAmericanNationalStandardsInstitute,theAmericanSocietyofTestingMaterialsortheAmericanSocietyofMechanicalEngineers:or(3)thepurchaseandinstallationofequipmentincorporatedintoorusedinacompressednaturalgas,LIQUIPIEDPETROLEUMGASORLIQUIFIEDNATURALGASfillingorelectricrechargingstationforvehiclespoweredbyacleanalternativefuel,including,butnotlimitedto,compressors,storagecylinders,associatedframing,tubingandfittings,valvesandfuelpolesandfueldeliverylines.Sec.2.Section12-458£ofthegeneralstatutesisrepealedandthefollowingissubstitutedinlieuthereof:OnandafterJuly1,1994,anduntilJuly1,1999,compressednaturalgas,liquefiedpetroleumgasandliquefiednaturalgasshallnotbesubjecttothetaximposedundersectionASAMENDED.[providedsuchfuelissoldtoacoveredfleetforuseinacoveredfleetvehicle,asdefinedinsection241ofthefederalCleanAirAct,42USC7581,and anyregulationsadoptedthereunder.]Sec.3.Subsection(a)ofsection12-587ofthegeneralstatutes,asamendedbysection3ofpublicact95-172,isrepealedandthefollowiilgissubstitutedinlieuthereof:(a)Asusedinthischapter:(1)"Company"includesacorporation,partnership,limitedpartnership,association,individualoranyfiduciarythereof;(2)"quarterlyperiod"meansaperiodofthreecalendarmonthscommencingon-thefirstdayofJanuary,April,JulyorOctoberandendingonthelastdayofMarch,June,SeptemberorDecember,respectively;(3)"grossearnings"meansthoseearningsderivedfromthefirstsalewithinthis?tateofapetroleumproduct,butdoesnotincludeearningsinataxableyearcommencingpriortoJanuary1,2000,fromthesaleofpropanegasasafuelforamotorvehicleand(4)"petroleumproducts"meansthoseproductswhichcontainoraremadefrompetroleumorapetroleumderivative,butshallnotmean(A)productdesignatedbytheAmericanSocietyforTestingandMaterialsas"SpecificationforHealingOilD396-69",commonlyknownasnumber2heatingoil,tobeusedexclusivelyforheatingpurposesORTOBEUSEDINACOMMERCIALFISHINGVESSELWHICHVESSELQUALIFIES·FORANEXEMPTIONPURSUANTTOSECTION12-412OF.THEGENERALSTATUTES,AS'AMENDED,(B)kerosene,commonlyknownasnumber1oil,usedexclusivelyforheatingpurpoSes,provideddeliveryisofbothnumber1andnumber2oil,andviiiatruckwithametereddeliverytickettoaresidentialdwellingortoacentrallymeteredsystemservingagroupofresidentialdwellings,(C)theproductidentifiedaspropanegastobeusedexclusivelyforheatingpurposes,or(D)bunkerfueloil,intennediatefuel,marinedieseloilandmarinegasoilforuseinanyvesselhavingadisplacementexceedingfourthousanddead'weighttons.•Sec.4,Thisactshalltakeeffect fromitspassageandsection1shallbeapplicabletoincomeyearscommencingonorafterJanuary1,1996,andsection2shallbeapplicabletocalendarquarterscommencingonorafterJuly1,1996.ApprovedMay31,1996.EffectiveMay31,1996,andapplicableasprovidedin.section4.JANUAR'f 1997

P.A. 97-281 Substitute House Bill No: 6863 PUBLIC ACT NO. 97-281

1083 AN ACT CONCERNING THE GROSS EARNINGS TAX ON CERTAIN FUEL CONSUMED
BY INDUSTRIAL CUSTOMERS AND VESSELS PRIMARILY ENGAGED
IN IN1ERSTA1E COMMERCE AND EXEMPTING DIESEL FUEL 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 thefollowing 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,

lNACCORDANCE 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 USEDEXCLUSIVELY IN A VESSEL PRIMARILY ENGAGED

lN lliTERSTATECOMMERCE, 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

# 1084

P.A. **97~281** 

# PUBLIC Acts the sale of petroleum products within this state. Each company shall on or before

1 

# the last day of the month ne:<t 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 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. (2) 

# THE RA'IE OF TAX DERIVED FROM THE SALE OF GRADE NUMBER

6 FUEL OIL, AS DEFINED
IN REGULATIONS ADOPTEDPURSUANT 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 ANEX

# EMPTION 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

ofJANUARY !997

P.A. 97·281

1085 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· 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 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 accordanceJANUARY 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 HouseofAssembly-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 LEASEDPROPthe 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 THEMUNICIIN 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, LIMITEDLIABILITY 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 THECONVEYANCE 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 thissubsection, 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 PERFORMING1172P.A.98-244PUBLlCACTSTHEDUTIESOFTREASURERORANAUTHORIZEDAGENTOROFFICER,inclmlingtheamountofgrossearningsderivedfromtheFIRSTsaleofpetroleumproductswithinthisstatefDrthequarterlyperiodandsuchotherfactsasthecommissionermayrequireforthepurposeofmakinganycomputati011requiredbythischapter.EXCEPTASOTHERWISEPROVIDEDINSUBDIVISION(3)OFTHISSUBSECTION,THERATEOFTAXSHALLBEFIVEPER-CENT.{2)GROSSEARNINGSDERNEDFROM·THEFIRSTSALEOFTHEFOLLOWINGPE1ROLEUMPRODUCTSWITHINTHISSTATESHALLBEEXEMPTFROMTAX:(A)ANYPETROLEUMPRODUCTSSOLDFOREXPORTATIONFROMTillSSTATEFORSALEORUSEOUTSIDETHISSTATE;(B)THEPRODUCTDESIGNA1EDBYTHEAMERICANSOCIETYFORTESTINGANDMATERIALSAS"SPECIFICATIONFORHEATINGOIL0396-69",COMMONLYKNOWNASNUMBER2HEATINGOIL,TOBEUSEDEXCLUSIVELYFORHEATINGPURPOSES·ORTOBEUSEDINACOMMERt;;IALFISHINGVESSEL,WHICHVESSELQUALIFIESFORANEXEMPTIONPURSUANTTOSECTION12-412,ASAMENDED;(C)KEROSENE,COMMONLYKNOWNASNUMBERIOIL,TOBEUSEDEXCLUSIVELYFORHEATINGPURPOSES,PROVIDEDDELIYERYISOFBOTHNUMBERIANDNUMBER2OlL,ANDVIAATRUCKWITHAMETEREDDELIVERYTIC:rq:iTTOARESIDENTIALDWELLINGORTOACENTRALLYMETEREDSYSTEMSERVINGAGROUPOFRESIDENTIALDWE-LLINGS;(D)THEPRODUCTIDENTIFIEDASPROPANEGAS,TOBEUSEDEXCLUSIVELYFORHEATINGPURPOSES;(E)BUNKERFUELOIL,INTERMEDIATEFUEL,MARINEDIESELOILANDMARINEGASOILTOBEUSEDINANYVESSELHAVINGADISPLACEMENTEXCEEDINGFOURTHOUSANDDEADWEIGHT-TONS;(F)FORANYFIRSTSALEOCCURRINGPRIORTOJANUARY1,2000,PROPANEGASTOBEUSEDASAFUELFORAMOTORVEHICLE;(G)FORANYFlRSTSALEOCCURRINGONORAFIERJOLY1,2002,GRADENUMBER6FUI;!LOIL,ASDEFINEDINREGULATIONSADOPTEDPURSUANTTOSECfiONTOBEUSEDEXCLUSIVELYBYACOMPANYWHICH,INACCORDANCEWITHCENSUSDATACONTAINEDINTHESTANDARDINDUSTRIALCLASSIFICATIONMANUAL,UNITEDSTATESOFFICEOFMANAGEMENTANDBUDGET,1987EDITION,ISINCLUDEDINCODECLASSIFICATIONS2000TO3999,INCLUSIVE;OR(H}FORANYFIRSTSALEOCCURRINGONORAFIERJULY1,2002,NUMBER2HEATINGOILTOBEUSEDEXCLUSIVELYINAVESSELPRIMARILYENGAGEDININTERSTATECOMMERCE,WHICHVESSELQUALlFlESFORANEMPTIONUNDERSECTION12-412,ASAMENDED.[(2)](3)TherateONGROSSEARNINGSderivedfromtheFIRSTsaleofgradenumber6fueloil,asdefinedinregulationsadoptedpursuanttosectionl6a-22c,tobeusedexclusivelybyacompanywhich,inaccordancewithcensusdatacontainedintheStandardIndustrialClassificationManual,UnitedStatesOfficeofManagementandBudget,1987edition,isincludedincodeclassifications2000to3999,inclusive,ornumber2heatingoilusedexclusivelyinavesselprimarilyengagedininterstatecommerce,whichvesselqualifiesforanexemptionunderSECTION12-412,ASAMENDED,shallbe:(A)percentwithrespecttocalendarquarterscommencingonorafterJulyI,1998,andpriortoJuly1,1999;

# FEBRUARY 1998.


# P.A. 98·244

1173 (B) three per cent with respecl
to calendar quarters commencing

on or after July I, 1999, and prior to July 1; 2000; (C) two per cent with respect
to calendar quart.crs commencing

on or after July l, 2000, and prior to July
\, 2001; and (D) one per 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 ORCONTRACTED 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 INDUSTRIALCLASSIFICATION 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.



# I I1174

P.A. 98-244 PUBLIC ACTS (d) The amount of tax reported

to lie due on such return shall be due and payable on or before the last day of the month next succeeding
**th~** 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. (e) For the purposes
of this chapter, the gross earnings
of any producer
or refiner of pct10leum 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
{h) 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 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• FEBRUARY **~998**
P.A. 98-245

1181 DISCLOSED

IN THE RETURN, 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

# 338



# P.A. 99-121 PUBLIC ACTS one penalty under this subsection

in relation
to the same tax period. **~** 

# provisions

of section 12-3a, the 

# commissioner may waive all or part of the penallles rovidcd under this eha ter when
it 

# is raven to the commissioner's satisfac""ffiiii that tl1e fatlure to ay an tax was ue to reasonable cause and was not intentional 

# or due 

# to neglect. Any decision rendered by any federal court 10lding that
a taxpayer has filed
a fraudulent return with the Director of Internal Revenue shall subject the taxpayer

to the penalty imposed by this section without the necessity
of further 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.



# JA.l is s of 

# tho 

# ,,, of 00 

# O" 

# 'h o< 

# pr to 

# w 

# " ol 

# ,, " 0 

# ' 

# '

# 342



# P.A. 99-121 PUBLIC ACTS Sec. 26. (NEW) Unless otherwise required
by the general statutes, service of any notice **pro>~ided**


# by 

# the Commissionr:r

of Revenue Services may be made 

# by 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 quarterscommencing 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.


# 1-

## 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

adisplacement 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,

# 704



# P.A. 00-174 PUBLIC ACTS 

# 1997 edition, or number

2 hc:ating oil used exclusively

in a vessel primarily engaged ln interstate corrunerce, 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


# t, 2000; (q two per cent 

# with respect
to calendar quarters commencing

on or after July
1, 

# 2000, ;md prior to July
1, 2001; and (D) one tmr cent with respect
to calendar qmnters conunencing

on or after July
1, 2001,. and prior 

# to July 1, 2002. (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 section16a22c, 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 

# r

# • 734

P.A. 00-174 

# PUBUCACTS D, 

# or the HUSKY Plus programs, each as dcfmed
in section l?b-290,

as **amende~;** 

# [or] (5) 

# any new or renewal contract
or policy entered into with the state on or after April
1, 1998, to provide health care coverage

to recipients
of **statc~administered** 

# general assistance pursuant

to section l?b-257;
or (6) any new or renewal contract 

# or policy entered into with the state on or after February

1, 2000, to provide healtfi 

# care coverage

to retired teachers, spouses
or surviving spouses covered by plan& g_ffered by 

# the state teachers' retirement system.

- (c) The provisions
of this chapter pertaining

to the filing of returns,declarations, instalment payments, assessments and collection
of taxes, penalties,adminis

# trative 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.

# • 1242 -----------------p;A;·

01 **~6--**



# · __ ··-------PUBLie- ACTS (b) There shall be allowed

a credit to such direct payment permit holder in an amount equal to the amount of 

# a qualified investment,

as defined
in subsection (c) of this section, that 

# is made on or after July
1, 

# 2000,_ against the use tax liability 

# that is incurred tmder this chapter 

# by such holder in making purchases
on or 

# after July I, 2000, of computer equipment

to be used in t!lls state in electronic commerce. The total amount of such credits allowed under this section shall not exceed [two] four million dollars


# in the aggregate. No credit shall be allowed under this section unless the Commissioner

of Higher Education certifies,
in 

# a manner satisfactory

to the Commissioner

of Revenue Services, that


# a qualified investment has been made by the direct payment permit holder and that projects related to such investment have 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 IndustrialClassification 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
in interstate commerce, which vessel qualifies for an exemption under section 12-412. Sec. 21. Subsection
(a) of section 12-264 of the·general statutes

is repealed and the following

is substituted

in lieu thereof: (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 in chapter 2l2a called

a "municipal utility", (2) company the prlncipal business
of which is manufacturing, selling or distributing gas or steam to be used for light, l1eat 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 required

to register pursuant

to section 16-258a shall pay
a quarterly tax upon gross e<mlings 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
for operations within the taxable quarter aud, with respect
to each such company, (B) all income claSsified

in said unifonn systems of accounts

as income from merchandising, jobbing and contmct work, (C) income from nonut:ility 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 production

of gas, electricity

or steam. Gross earnings from such operations under subdiv.ision
(3) of tWs subsection shall be gross income from the sales of natural gas. Gross earnings of a gas company,

as defined
in section 16-1, shall not include income earned
in a taxable [year) guarter commencing prior to [January

1, -2002] June 30, 2002, from the sale of natural gas or propane
as a fuel for a_motor velJicle. No deductions shoJI be allowed from such gross earnings for any commission, rebate or other payment, except

a 1·efund resulting from an error or overcharge and those specifically mentiolled

in section 12-265. Gross earnings of a compnny
as described in subdivisiou
(2) of tlris subsection shall not include income c;arned in any taxable quarter commencing

on or after July l, 2000, from the sale of steam. Sec. 22. Subdivisiom (67) to (69), inclusive,
of section 12-412 of the gCJJeral statutes are re1Jcaled and the following

is substituted

in lieu thereof: (67) Sales of and the storage, use or other consumptioll, prior to [January 1, 2002] July
1, 2002, of a new motor vehicle which
is exclusively powered by a clean alternative fueL As used in this subsection and subsections (68) and (69), "clean altemative fuel" shall mean natural gas or electricity when used as a motor vehicle fuel or propane when used as a mOtor vehicle fuel if such

a vehicle meets !he federal fleet emissions standards under the federal Clean Air Act or anyemlssionS standards adopted by the Commissioner

of Enviroruncntal Protection

as part of the state's .implementation plan under said act.

· (68) Sales of and the storage, use or other consumption, prior to [January

1, 2002) July 1, 2002, of conversion equipment incorporated into or used in converting vehicles powered by any other fuel to either exclusive use of a clean altemalive fuel or dual use of uny other fuel and
a clean alternative fuel, including, but not limited to, storage cyli11ders, 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

acorpomtion, 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 ormembership 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

### -PUBUC-ACTSsales 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 give11 

### for such petroleum product

if 1he

· consideration given or contracted

to be given 

### for all such deliveries ,during the quarterly period for wllich such tax is to be paid exceeds [one hundred] three thousand dollars. Except
ns otherwise provided

in subdivision
(3) of this subsection·, the rate of tax shall be five per cent. Fuel in the fuel Sllpply 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. 

### 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--- ---------PkOH-------

---PUBbiGACTSHeating 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

lo section 12-4-12; (C) kerosene, commonly known
as number

1 oil, to be 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; (D) the product identified

as propane gas, to be used excltlsively
for heating purposes; (E) bunker fuel oil, intennediate fuel, marine diesel oil and marine gas oil to be used in any vessel having

a displacement exceeding fom thousand dead weight tons; (F) for any first sale occurring prior to 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 IndustrialClassification 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. ofManagement 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 PartSec. 5. Subsection
(c) of section 82 of public act **02~1** of the May
9 special session

is repealed and the following

is substituted

in lieu thereof (Effective from passage): (c) Amnesty shall not·be granted pmsuant

to subsection
(b) of this section to any affected person who (1) has received notice from tlie department tlmt an audit examination

is being conducted

in relation
to the affected taxable period for which amnesty

is being sought, [or} (2) is a party to any criminal investigation

or to any civil or criminal litigation !hat is pending on June
1, 2002, in any comt of the United States or this state for failure
to file or failure to pay, or for fraud in 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, whichMAY
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]

### AN 

### ACT CONCEHNING CLEAN AND 

### ALTERNATIVE FUEL VEHICLES.

Page

1 of4 **---~-~~~~~~~~~~~~~~~______:~~-** 

### 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 state

1 

### s 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



## 1 1 

### 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 

### htlps ://www.cga.

c t.gov 

### /2004/act/pa/2004pa-OO

231- rOOsb-00218-pa.htm
3/22/2016

# -AN ACT CONCERNING CLEAN AND ALTERNATIVE FUEL VEI-I!CLES. Page2 of4 gasoline mileage rating of at least forty miles per gallon, [and] (2) comply with the requirements

set forth in 10 CFR 490 concerning the percentage

of alternative-fueled ·vehicles required
in the state motor vehicle fleet, and (3) obtain the best achievable mileage per pound of carbon dioxide emitte:id in its class. The alternative-fueled vehicles purchased by the state to comply with said requirements shall be capable
of operating
on natural gas or electricity

or any other system acceptable

to the United States Department

of Energy that operates on fuel that is available
in the state. (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·uck

11 

# 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

### AN ACT CONCERNING CLEAN AND ALTERNATIVE FUEL VEI-JICJ .ES, Page3 of4 Sec. 4. Subsection
(a) of section 12-264 of the general Statutes

is repealed and the following

is 

### substituted

in lieu thereof 

## (Effective July 1, 2004): (a) Each (1) Connecticut municipality

or deparhnent

or agency thereof, or Connl!!cticut district, manufacturing, selling or distributing
gas or elech·icity

to be used for light, heat or power,


### in this chapter and in 

### chapter 212a called

a

11 

### municipal 

### uti1itt

1 , 

### (2) company the 

### principal business
of which
is manufacturing, selling or distributing gas 

# 01: steam to be used 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 gas

1 

### 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.·AN ACT CONCERNING CLEAN AND ALTERNATIVE FUEL VEHICLES. Page4 o£4 (2) the purchase and installation

of conversion equipment incorporated into or used in converting vehicles powered by any other fuel to either exclusive use of clean alternative fuel or dual use of such other fuel and
a clean alternative fuel, including, but not limited to, storage cylinders, cylincler brackets, regulated mixers, fill valves, pressure regulators, solenoid valves, fuel gauges, elech·onic ignitions and alternative fuel delivery lines, if such converted vehicles, after 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, 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 cost

11 shall mean the difference between the purchase price of a vehicle which
is exclusively powered by a clean alternative fuel and the manufacturer

1 s 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 3/22/2016AN ACT CONCERNING THE AUTHORJZAT!ON

OF SPECIAL TAX OBLIGATIO

... Page 13 of25 its surrounding region. The commissioner shall have the authority
to approve
or disapprove the method for delivery
of service. (d) The maximum amount allocated

to a municipality shall be dete1mined

by the commissioner

in accordance with the following formula: Fifty per cent of such funds shall be apportioned

on the basis of the **sha~e** of the population

of persons age sixty m· oldel' in the municipality relative
to the state

1 s total population

of persons age sixty or older, as defined 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 state

1 s 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)

11 Company

11 includes

a corporation, partnership,. limited partnership,limited liability. company, limited liability partnership, association, individual or any fiduciary thereof; (2)

11 quarterly period

11 means

a period of three calendar months commencing

on the first day of January, April, July or October and ending on the last dayofMarch, 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) 11 petroleum products

11 means those products which contain or are made from petroleum

or a petrofeum derivative;
(5)

11 first 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't

11 or

11 exportation

11 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)

11 sale for exportation

11 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

## AN ACT CONCERNING THE AUTHORIZATION

OF SPECIAL TAX OBLIGATIO

... Page 

# 14 of25 

# (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 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 commissionet• a return on forms prescribed

or furnished


# by the commissioiter and signed 

# by the person performing the duties of b·easurer
or an authorized agent or officer, including the amount of 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

11 

# Specification
for Heating Oil **D396~69**

**11** 

### ~ 

# 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

### AN ACT CONCERNING THE AUTHORIZATION

OF SPECIAL TAX OBLIGATIO

... Page 15 of25 

### (3) The rate of tax on gross earnings derived from the first 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 vyith 

### census data contained
in the Standard Indush·ial Classification Manuat United States Office of Management and Budget, 1987 edition,

is included
in 

### code classifications 2000 to 3999, inclusive,.
or in Sector 31,32 01' 

### 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 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

# AN ACT CONCERNING TiffiAUTHORJZATION

OF SPECIAL TAX OBLIGATIO

... Page 16 of25 

# 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. 

# (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 producer

1 

# s or.refiner

1 

# s 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

### AN ACT CONCERNING THE AUTHORIZA'l10N

OF SPECIAL TAX OBLIGATIO... Page I 7 of25 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; (6) for the calendar quarters ending September
30, 2005, and prior to September
30, 2006, the commissionet• shall deposit into the Special Transportation Fund ten million eight hundred and **sevcnty~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 eanUngs from the sales of petroleum products ath·ibutable

to sales of motor vehicle fuel; 

### (?) 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

### AN ACT CONCERNING THE SULFUR CONTENT
OF HOME HEATING OIL AND... 

### Page

1 of2 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 3/2212016ANACTCONCERNINGTHESULFURCONTENTOFHOMEHEATINGOILAND...Page2of2[(b)].illTheCommissionerofEnvironmentalProtectionmaysuspendtherequirementsof[subsection(a)]subsections(a)to(e),inclusive,ofthissectionif[he]thecommissionerfindsthatthe-physicalavailabilityoffuelwhichcomplieswithsuchrequirementsisinadequatetomeettheneedsofresidential,commercialm·industrialusersinthisstateandthatsuchinadequatephvsicalavailabHityconstitutesanemergencyprovided[he]thecommissionershallspecifyinwritingtheperiodoftimesuchsuspe:risionshallbeineffe_ct.·Sec.2.Subdivision(2)ofsubsection(b)ofsection12-587ofthe2006supplementtothegeneralstatutesisrepealedandthefollowingissubstitutedinlieuthereof(EffoctiveJulyt2006,andnpplicnbletoincomeyenrscommencingonornfter]nnumyt2006):(2)Grossearningsderivedfromthefirstsaleofthefollowingpetroleumproductswithinthisstateshallbeexemptfromtax:(A)Anypetroleumproductssoldforexportationfromthisstateforsaleoruseoutsidethisstate;(B)theproductdesignatedbytheAmericanSocietyforTestingandMaterialsas11SpecificationforHeatingOilcommonlyknownasnumber2heatingoil,tobeusedexclusivelyforheatingpurposesortobeusedinacommercialfishingvessel!whichvesselqualifiesforanexemptionpursuanttosection12-412,asamended;(C)kerosene,commonlyknownasnumber1oil,tobeusedexclusivelyforheatingpurposes,provideddeliveryisofbothnumber1andnumber2oil,andviaab·uckwithametereddeliverytickettoaresidentialdwellingor·toacentrallymeteredsystemservingagroupofresidentialdwellings;(D)theproductidentifiedaspropanegas,tobeusedexclusivelyforheatingpurposes;(E)bunkerfueloil,intermediatefuel,marinedieseloilmarinegasoiltobeusedinanyvesselhavingadisplacementexceedingfourthousanddeadweighttons;(F)foranyfirstsaleoccurringpriortoJuly1,2008,propanegastobeusedasafuelforamotorvehicle;(G)foranyfirstsaleoccurringonorafterJuly1,2002,gradenumber6fueloil,asdefinedinregulationsadopte&pursuanttosectiontobeusedexclusivelybyacompanywhich,inaccordancewithcensusdatacontainedintheStandardIndustrialClassificationManual,UnitedStatesOfficeofManagementandBudget,1987edition,isincludedincodeclassifications2000to3999,inclusive,orinSector31,32or33intheNorthAmericanIndusb·ialClassificationSystemUnitedStatesManual,UnitedStatesOfficeofManagementandBudget,1997edition;(H)foranyfirstsaleoccurringonorafterJuly1,2002,number2heatingoiltobeusedexclusivelyinavesselprimarilyengagedininterstateconunerce,whichvesselqualifiesforanexemptionundersection12-412,asamended;(I)foranyfirstsaleoccuningonorafterJuly1,2000,paraffinormicrocrystallinewaxesj[or](J)foxanyfirstsaleoccuningpriortoJuly1,2008,petroleumproductstobeusedasafuelforafuelcell,asdefinedinsubdivision(113)ofsectionasamended,or(K)acommercialheatingoilblendcontainingnotlessthantenpercentofalternativefuelsderivedfromagriculturalproduce,foodwaste,wastevegetableoilormunicipalsolidwaste,including,butnotlimitedto,biodieselorlowsulfurdyeddieselfuel.Approvedjune6,2006hllps://www.cga.ct.gov/2006/ACT/PA/2006PA-00143-ROOSB-00193-PA.htm3/22/2016

### 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,Ulirly

### five 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

## Substitute Senate Bill No. 1392 

# state dudng such preceding calendar month,
of twenty-five cents on and after January

1, 1992, twenty-seven cents on and after January

1, 1993, twenty-E!ight cents on and after July 1, 1993, twl3lty-nine cents on 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

## Substitute Senate Bill No. 1392 

# for Testing and Materials

as

11 

# Specification

for Heating 

# Oil D396-69

11 , 

# commonly known
as number

2 heating oilr 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 

# 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 of4Substitute Senate Bill No. 1392 July
1. 2007, diesel fuel to be used exclusively

in a gualified motor vehicle by a motor carrier. as both are defined in section **12~478.** 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//

// House BiJJ No. 8001

/ sum of (A) 

### twenty~si/cents~

and (B) the prod 

### c( calculated

in accordance with 

### s,£v~i~n

(2) of this stibsec

·

. The sum shall be 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 145of175House Bi/J No. 8001 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 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 175HouseBillNo.8001(b)Notwithstandingtheprovisionsofsection13b-61,forcalendarquartersendingonorafterSeptember30,2006,theComph·ollershalldepositintofl1eSpecialTransportationFundanamountinaccordancewiththefollowingschedule,fromsuchfundsreceivedbythestatefromthetaximposedundeTsaidsection12-587,asamendedbythisact,onthegrossearningsft;omthesalesofpch·oleumproducts.Suchtransfersshallbemadeinqual'terlyinstallments.FiscalYcal"AnnualTransfer2007$141,000,0002008[$131,100,000]$127,800,0002009[$145,300,000]$141,900,0002010[$145,300,000]$141,900,0002011$165,300,0002012$165,300,0002013$165,300,0002014andthereafter$179,200,000Sec.139.Subsection(c)ofsection19a-88ofthegeneralstatutesisrepealedandthefollowingissubstihttedinlieuthereof(EffectiveJuly1,2007):(c)(1)Eachpersonholdingalicensetopracticeasaregisterednurse,shall,annually,duringthemonthofsuchperson.1sbixth,1·egisterwiththeDepartmentofPublicHealth,uponpaymentof[thep1·ofessionalservicesfeeforclassB,asdefinedinsection33-1821]Qnghundreddollars,onblankstobefmnishedbythedepartmentforsuchpurpose,givingsuchpersodsnameinfull,suchperson1sresidenceandbusinessaddressandsuchotheTinformationasthedepartmentrequests.Eachpersonholdingalicensetopracticeasaregisterednw·sewhohasretiredfromtheprofessionmayrenewsuchlicense,butthefeeshallbetenpercentoftheprofessionalservicesfeeforclassB,asdefinedinsection_33-182l.AnylicenseprovidedbythedepartmentJuneSp.Sess.,PublicActNo.07-1147of175

### A~! 

### ACT CONCERNING ADJUSTMENTS

TO CERTAfN PETROLEUM PRODUCTS

... Page

1 of 6 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**A~** ACT CONCERNING ADillSTMENTS

TO CERTAIN PETROLEUM PRODUCTS

... Page
2 of 6 (c) (1) Any company which imports
or causes
to be 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 companis gross eaTnings fmm first sales of petroleum products within this **state~** which earnings include gross earnings ath·ibutable

to such imported
or caused
tp be imported petroleum product.s,

in accordance with subsection
(b) of this section, shall pay
a quarterly tax on the consideration given or conh·acted

to be given for such petroleum :Product

if the ·consideration given m· contracted

to be given for all such deliveries 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 3/22/2016Senate 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 period

11 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

11 fil'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

### Senate Bill No. 457 

### within this state to 

### a location outside this state for the purpose
of sale or use outside this state; and 

### [(7)] {Q)

1 

### 'sale for exporlation

11 

### means

a sale of petroleum prodttcts

to a purchaser which ilseif exports such products. (2) For purposes

of this chapter,

1 

### 'gross earnings

11 

### 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**



### 2of7Substitute Senate Bill No. 1052 (C) In case of such overpayment pursuant

to an amended tax retum/ no interest shall be allowed
or paid under this subd.ivision
on such 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

11 Specification

for Heating Oil **D396-69u~** commonly known
as munber

2 healing oil

1 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

3of18Substitute Senate Bill No. 1052 Industrial Oassification 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 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 cdance with subsection

(b) of said such company

is liable

· 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 of18HouseBiflNo.6706Sec.64.Section54-144ofthegeneralstatutesisrepealedandthefoJlowingissubstitutedinlieuthereof(EffectiveJuly1,2013):'Anyexpensesnecessarilyincurredinanycriminalproceedingorprosecution,exceptsuchexpensesasareincmredbytheDivisionofCriminalJustice,whenapprovedbythecourtinwhichtheproceedingorprosecutionishad,shallbepaidinthesamemannerasareotherexpenses.ofmairi.tenanceofthecourt.Thecourtmayallowthepaymentofanyfeeschargedbysuchcourtbymeansofacreditcard,chargecardordebitcardandmaychargethepersonmakingsuchpaymentaservicefeeforanysuchpaymentmadebyanysuchcard.Thefee·shallnotexceedany;chargebythecardissuer,includinganydiscountrate.Sec.65.(NEW)(EffectiveJuly1,2013)Eachcourtofprobatemayallowthepaymentof.anyfeeschargedbysuchcourtbymeansofact·editcard,chargecardordebitcm·dandmaychargethepersonmakingsuchpaymentaservicefeeforanysuchpaymentmadebyanysuchcard.Thefeeshallnotexceedanychargebythecardissuer,includinganydiscountrate.•Sec.66.Subsection(b)ofsection12-587ofthegeneralstatutesisrepealedandthefollowingissubstitutedinlieuthereof(EffectiveJuly1,2013):(b)(1)Exceptasotherwiseprovidedinsubdivision(2)ofthissubsection,anycompanywhichisengagedintherefiningordish·ibution,orboth,ofpeh'cileumproductsandwhichdistributessuchproductsinthisstateshallpayaquarterlytaxonitsgrosseat•ningsderivedfromthefirstsaleofpetl'Oleumproductswithinthisstate.Eachcompanyshallonorbeforethelastdayofthemonthnextsucceedingeachquarledyperiodrendertothecommissionerareturnonformsprescribedorfurnishedbythecommissionerandsignedbythepersonthedutiesofh·easmeroranauthorizedagenlorPublicActNo.13-24792of498House BJJI No. 6706 officer, including the ·amount
of gross earnings derived fl"Om the fh·st sale of peh·oleum 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 (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

11 Specification

for Heating Oil D396-69

11 , 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 498House Bill No. 6706 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 accordarice with census data contained

in the Standard 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, 2002

1 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 3999

1 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 of498House Bill No. 6706 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. 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• Substitute House BJ/1 No. 5289 on each project. Payments shall be made on a reimbw·sement basis for delivel'ables completed
no later than the dates of service of an executed conh·act. Appropriate back-up information shall be included with each 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

11 Specification
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 16Substitute House Bill No. 5289 having

a displacement exceeding foUl' thousand dead weight tons, or (ii) ptlmarily engaged
in interstate commerce;

(F) for any first sale occurring prior to July 1, 2008, propane gas to be used as a fuel for a 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 16SenateBillNo.1601whetherearnedwithinorwithoutthisstate.Grossreceiptsfromsalesofpropertyareconsideredtobeearnedwithinthisstatewhenthepropertyisdeliveredorshippedtoapurchaserwithinthisstate,regardlessoftheF.O.B.pointorotherconditionsofthesale.Grossreceiptsfromsalesofservicesareconsideredtobeearnedwithin[the]thisstatewhentheservicesareperformedbyanemployee,agent,agencyorindependentcontractorchieflysituatedat,connectedbycontractorotherwise,withorsentoutfrom,officesorbranchesofthebusiness,trade,professionoroccupationorotheragenciesorlocationssituatedwithinthisstate.(d)CompensationpaidbytheUnitedStatesforactiveserviceinthearmedforcesoftheUnitedStates,performedbyanindividualnotdomiciledinthisstate,shallnotconstituteincomederivedfromsourceswithinthisstate.(e)IfahusbandandwifedeterminetheirfederalincometaxonajointreturnbutarerequiredtodeterminetheirConnecticutincometaxesseparately,theyshalldeterminetheirincomesderivedfromorconnectedwithsourceswithinthisstateseparatelyasiftheirfederaladjustedgrossincomeshadbeendeterminedseparately.(f)Anynonresident,otherthanadealerholdingpropertyprimarilyforsaletocustomersintheordinarycourseofhistradeorbusiness,shallnotbedeemedtocarryonatrade,business,professionoroccupationinthisstatesolelybyreasonofthepurchaseorsaleofintangiblepropertyorthepurchase,saleorwritingofstockoptioncontracts,orboth,forhisownaccount.•Sec.27.Subdivision(2)ofsubsection(b)ofsection12-587ofthegeneralstatutesisrepealedandthefollowingissubstitutedinlieuthereof(EffectivefrompassageandapplicabletofirstsalesmadeonorafterDecember1,2015):DecemberSp.Sess.,PublicActNo.37of117Senate Bill No. 1601 (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 HSpecification

for Heating Oil D396-69

11 , 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** 38of117APPENDIXB

# 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.