Connecticut State Department of Revenue Services

SN 91(15)

Changes Affecting the Motor Carrier Road Tax

PURPOSE: This Special Notice describes changes made by 1991 Conn. Pub. Acts 3, §121 (June Spec. Sess.) affecting the motor carrier road tax.

EFFECTIVE DATE: Effective upon issuance and applicable to the use of motor fuel by motor carriers in their Connecticut operations on or after September 1, 1991.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-479, incorporating by reference the tax rate per gallon in effect under Conn. Gen. Stat. §12-458, as amended by 1991 Conn. Pub. Acts 3, §121 (June Spec. Sess.).

TAX RATE INCREASE: Effective September 1, 1991:

  • the gasoline tax rate increases from 23 cents to 25 cents per gallon
  • the gasohol tax rate increases from 22 cents to 24 cents per gallon

TAX RATE DECREASE: Effective September 1, 1991:

  • the special fuel (diesel) tax rate decreases from 23 cents to 18 cents per gallon

REVISED TAX RETURNS: For the third quarter of 1991, two tax returns (one covering the period July 1, 1991 through August 31, 1991 and the other covering the period September 1, 1991 through September 30, 1991) will be required because the gasoline tax rate and the special fuel tax rate changed in the middle of the quarter. These returns will be due no later than October 31, 1991. 

SN 91(15)
Motor carrier road tax
Issued 9/91
TPS/0047d/991