Motor Vehicle Fuels Tax Information
- Who Must Complete a Registration Application and File a Motor Vehicle Fuels Tax Return
- When to File
- Where to File
- Electronic Payment Options
- Interest and Penalties
Any person engaged in the business of importing fuel or causes fuel to be imported, produces, refines, manufactures or compounds fuels, distributes, or stores fuel in the State of Connecticut must register for Motor Vehicle Fuels Tax.
Taxpayers must file Form O-MF, Motor Vehicle Fuels Tax Return for each calendar month by the twenty-fifth day of the following month.
Businesses that are required to file the Motor Vehicle Fuels Tax may file online through myconneCT or file by mail.
Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.
Motor Vehicle Fuels tax payments (e.g., return payments) can be made electronically.
You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account or make a payment by credit card on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.
Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.
Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. To pay by credit card or debit card, log into your account in myconneCT and select Make a Payment.
A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction.
At the end of the transaction, you will be given a confirmation number for your records.
ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For detailed information and a list of FAQs, review Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.
Pay by mail
Motor Vehicle Fuels tax payments (e.g., return payments) can be made by mail. If you pay by mail, make check payable to: Commissioner of Revenue Services. DRS may submit your check to your bank electronically.
In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.
Interest for late payment is calculated at 1% (.01) of the tax per month or fraction of the month from the due date to the date of payment
The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater.