AN 92(6)

Effective Date Of Ruling No. 92-6

This Announcement contains information about the effective date of Ruling No. 92-6, a petroleum products gross earnings tax ruling that was issued on April 16, 1992. Questions have arisen (1) whether the Ruling would be applied by the Department during the course of audit examinations to sales made before April 16, 1992 and (2) whether, based on the Ruling, claims for refund should be allowed for taxes paid on sales made before April 16, 1992.

Policy Statement 91 (6.1) provides that, when a Ruling is issued that affects a previously issued Ruling, it is the policy of the Department to give effect prospectively only to the newly issued Ruling, whether or not the newly issued Ruling has an adverse tax consequence for taxpayers, in order to ensure that all similarly situated taxpayers are similarly treated, and to avoid giving an inequitable advantage to, or placing at a disadvantage, any taxpayer.

In accordance with PS 91 (6.1), Ruling No. 92-6 will be applied prospectively only to sales made on or after the date of issuance (April 16, 1992). The Department will not apply the Ruling during the course of audit examinations to sales made before April 16, 1992 nor will the Department allow claims for refund of taxes, based on the Ruling, for sales made before April 16, 1992.

For further information, please contact the Excise/Public Services Subdivision of the Audit Division of the Department of Revenue Services, Monday through Friday, 8:30 a.m. to 4:30 p.m., at (860) 541-3225.


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 Website.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

AN 92(6)
Petroleum products gross earnings tax
Issued 10/9/92