➤ Learner’s Permit Knowledge Testing is being done by appointment only at the DMV’s Cheshire (Wednesday – Friday) and Wethersfield (Tuesday – Friday) locations. All appointments will be confirmed or canceled by email. Be sure to check your email prior to heading to the DMV.

➤ For the health and safety of the public as well as our employees, some services including road tests are postponed until further notice.

➤ Extensions provided for renewals of driver’s licenses, non-driver ID cards, vehicle registrations, emissions testing and other credentials, expiring between March 10 and June 30. For details, visit CTDMV.info

➤ Vehicle and boat registration drop-off services are available at DMV’s Enfield, Old Saybrook and Waterbury locations. Learn More

➤ Many DMV services remain available online, by phone and through the mail. For details, visit CTDMV.info

The DMV’s staff is working diligently to reduce its backlog and to provide critical services to essential businesses. Transactions are being completed as quickly as possible, in the order in which they are received. The average turnaround time is approximately four weeks. The DMV appreciates the public’s patience as it navigates through the COVID-19 pandemic.

Dissolution, Partial Liquidation or
Reorganization of a Business

The transfer of vehicles in connection with the organization, reorganization, dissolution, or partial liquidation of a business are NOT subject to tax if no gain or loss (recognized for federal income tax) results to the transferor. The claim of this exemption at the time of registration (by transferee) requires the presentation of a written statement which claims that the four conditions specified on a Q-20 form are met. The four conditions are:

  1. The vehicle/vessel is transferred or sold in connection with the organization, reorganization, or liquidation of an incorporated business. Give the date when filed with the Secretary of State.
  2. The last taxable sale, transfer or use of the vehicle/vessel was subjected to a Connecticut sales or use tax. Describe vehicle/vessel by make, year, model and identification number.
  3. The transferee is the incorporated or stockholder of the entity which is transferring the vehicle/vessel.
  4. Any gain or loss to the transferor is not recognized for Federal income tax purposes under the provisions of the Internal Revenue Code.

The transfer from business to individual (and vice versa) when the individual is the single proprietor of the business is not regarded as a ownership transfer.

For more information regarding this exemption please see 2000 Legislation Affecting Sales and Use Taxes and Admissions and Due Tax.

The Department of Revenue Services can also be reached by phone at:

(800) 382-9453

or by mail at:

Deparment of Revenue Services
25 Sigourney Street
Hartford, CT 06106

or online at: http://www.das.state.ct.us/