Additive in Connecticut
Purpose: This Announcement alerts motor vehicle fuels tax distributors (including “tax-paid” gasoline distributors) of the impending statutory ban on the use of methyl tertiary butyl ether (MTBE) as an additive in gasoline intended for sale to ultimate consumers in Connecticut on or after January 1, 2004, and the resulting changes in monthly motor vehicle fuels tax returns being mailed to distributors by the Department of Revenue Services (DRS).
Statutory Authority: Conn. Gen. Stat. §22a-450a(b), as amended by 2003 Conn. Pub. Acts 122, §1.
Gasohol Tax Return to be Mailed: As there will be a period of time when distributors may be selling both gasoline with MTBE and gasohol, DRS will send distributors both Form O-MF-1, Motor Vehicle Fuels Tax Return, and Form O-MF-3, Motor Vehicle Fuels Tax Gasohol Tax Return, for the months of November and December 2003. If a distributor will not be selling gasohol (e.g., the distributor will only be selling aviation gas), the distributor should so indicate on the Form O-MF-3 for November 2003, and DRS will not mail the distributor that return in the future.
Bond and Registration Requirements: A distributor’s current motor vehicle fuels tax distributor bond will cover its activity as a gasohol distributor. Therefore, a distributor will not be required to obtain a separate bond to cover its gasohol tax liability. Additionally, a distributor will not be required to complete Form REG-5MF, Application for Motor Vehicle Fuels Tax, in order to be registered as a gasohol distributor. DRS will handle that internally.
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (in-state), or
860-297-5962 (from anywhere)
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Internet: Preview and download forms and publications from the DRS Web site at www.ct.gov/drs.
Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.
Paperless Filing Methods (fast, easy, free, and confidential):
For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, or withholding tax returns over the Internet or telephone. Visit the DRS Web site at www.ct.gov/drs and click on File Returns On-Line or call 860-947-1988.
For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/drs and click on File Returns On-Line.