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This Policy Statement has been superseded by PS 92(14.1)

PS 92(14)

Publication of Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes

BACKGROUND: It has been the longstanding policy of the Department to publish, on an annual basis, a list of distributors that are licensed for motor vehicle fuels tax purposes. It is the position of the Department that, because it is expressly authorized by law to "make public the number of gallons of fuel sold or used by [each] distributor, as contained in [the distributor's tax return under Conn. Gen. Stat. §12-458(a)], notwithstanding the provisions of §12-15 or any other section," the Department is authorized to make public the names of such distributors. Because the motor vehicle fuels tax is not payable on motor vehicle fuels sold to a person licensed as a distributor for motor vehicle fuels purposes, publication of the list makes it easier to determine whether the tax was payable on sales to certain persons purportedly licensed as distributors.  However, the Department has not updated  the list during the period of time following its publication and preceding  the publication of a new annual list. 

PURPOSE: This Policy Statement provides new information concerning the Department's longstanding policy of publishing annual lists of distributors that are licensed for motor vehicle fuels tax purposes.  This Policy Statement also provides information concerning the Department's new policy of publishing quarterly lists of such distributors. 

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a).

EFFECTIVE DATE: This Policy Statement is effective upon issuance.

ANNUAL AND QUARTERLY LISTS:  From this point on, it will be the policy of the Department to publish, on a quarterly basis, a list of persons being added to or deleted from the annual list.  The three quarterly lists will not be cumulative.  Any preceding quarterly list(s) will need to be retained until the next annual list is published.  The annual list will be published as an Announcement on or about January 15 or each year.  The quarterly lists will be published as Announcements on or about April 15, July 15, and September 15 of each year.

HOW TO OBTAIN ANNUAL AND QUARTERLY LISTS: From this point on, it will be the policy of the Department to make annual and quarterly lists of distributors that are licensed for motor vehicle fuels tax purposes available primarily on the DRS website: As a cost-saving measure, the Department will discontinue its practice of mailing copies of the annual and quarterly lists. However, hard copies of the lists will be available on request (see below).

FOR FURTHER INFORMATION, please contact the Excise/Public Services Subdivision of the Audit Division of the Department of Revenue Services, Monday through Friday, during business hours, at (203) 566-2655.


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.

PS 92(14)
Motor Vehicle Fuels Tax
Issued: 11/26/92