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SN 93(22)

1993 Legislation Affecting the Motor Carrier Road Tax

PURPOSE: The purpose of this Special Notice is to explain recently enacted legislation affecting the motor carrier road tax.

STATUTORY AUTHORITY: 1993 Conn. Pub. Acts 179, Sections 2 and 3, amending Conn. Gen. Stat. Sec. 12-487 and repealing Conn. Gen. Stat. Sec. 12-480a, respectively.

EFFECTIVE DATE: October 1, 1993.

MOTOR CARRIER REGISTRATION FEE FOR MOTOR BUSES: 1993 Conn. Pub. Acts 179, signed into law and effective on June 23, 1993, repealed the reduced motor carrier registration fee for motor buses. Motor bus operators must now pay the regular $10 registration fee.

TAX-DEFERRED MOTOR FUEL PROGRAM: 1993 Conn. Pub. Acts 179 also repealed the tax-deferred motor fuel program at truck stops. Through that program certain motor fuel dealers could purchase diesel fuel tax-free when they purchased it for sale to motor carriers who pay the motor fuel tax. Accordingly, 1993 Conn. Pub. Acts 179 also repealed the additional registration requirement and $15 fee required of motor carriers to purchase motor fuel from motor fuel dealers who are permitted to purchase diesel fuel tax-free.


EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.


FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

SN 93(22)
Motor Carrier Road Tax
Issued: 8/25/93