Source: https://www.lawserver.com/law/state/connecticut/ct-laws/connecticut_statutes_chapter_227
Timestamp: 2020-08-09 02:28:23
Document Index: 151569485

Matched Legal Cases: ['§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12', '§ 12']

Connecticut General Statutes > Chapter 227 – Sale of Petroleum Products Gross Earnings Tax » LawServer
Connecticut General Statutes > Chapter 227
Connecticut General Statutes > Chapter 227 – Sale of Petroleum Products Gross Earnings Tax
§ 12-587 Definitions. Imposition of tax. Rate. Returns and filing; due date
§ 12-587a Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products
§ 12-588 Conduct of business subject to tax by fiduciary
§ 12-589 Refunds of overpayment of tax. Interest
§ 12-590 Penalty for failure to pay tax when due. Waiver of penalty
§ 12-591 Penalties for wilful violations of requirements in this chapter
§ 12-592 Inquiries, investigations or hearings related to the tax
§ 12-593 Deficiency assessments and related penalties. Extension of time for assessment
§ 12-594 Interest added to deficiency assessments. Tax due as a lien on property of the company
§ 12-595 Application for hearing by taxpayer. Hearings ordered by commissioner
§ 12-596 Abatement of uncollectible tax
§ 12-597 Appeals by taxpayer
§ 12-598 Tax on gross earnings in a fiscal year received after the end of such year
§ 12-599 Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*
§ 12-600 Taxes to be paid before instituting action on tax in court
§ 12-601 Severability
§ 12-602 Regulations
Terms Used In Connecticut General Statutes > Chapter 227
Company: includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual or any fiduciary thereof. See Connecticut General Statutes 12-587
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. See Connecticut General Statutes 12-587
first sale of petroleum products within this state: means the initial sale of a petroleum product delivered to a location in this state. See Connecticut General Statutes 12-587
gross earnings: means all consideration received from the first sale within this state of a petroleum product. See Connecticut General Statutes 12-587
petroleum products: means those products which contain or are made from petroleum or a petroleum derivative. See Connecticut General Statutes 12-587