Connecticut State Department of Revenue Services

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

This information is not current and is being provided for reference purposes only

Bulletin #11

Collection of Motor Fuel Tax By Distributors

 The Bulletin is obsoleted by AN 94-6

The 1982 session of the Connecticut General Assembly has enacted Public Act 82-25, effective July 1, 1982, a law which makes Distributors of Diesel and other Combustible Gas or Liquid suitable for the generation of power to propel motor vehicles responsible for the collection of the Motor Fuel Tax.

  1. All Special Fuel Users and Special Fuel Retail Sellers will no longer file after June 30, 1982, as they will be obligated to pay their supplier the 11 cents per gallon Motor Fuel Tax.
  2. On the June 1982 Special Fuel Tax Return "Users" and "Retail Sellers" will pay the monthly tax plus the inventory they had in their tanks as of June 30, 1982. Special instructions will accompany the June, 1982 Special Fuel Tax Return to assist you in the proper filing method to be utilized.
  3. All Distributors of Diesel or other Combustible Gas and Liquid on July 1, and thereafter will assess and collect the Motor Fuel Tax. All billings to users and retail sellers on and after July 1, 1982 should include the 11 cents per gallon Motor Fuel Tax.
  4. All Motor Fuel Tax Returns will be due on the 25th of the month for the fuel sold or used during the preceding calendar month.
  5. Small heating oil distributors who sell #2 Fuel Oil or #2 Diesel for HEATING PURPOSES ONLY may execute the affidavit on reverse side of the registration form exempting them from filing returns.
  6. All Distributors of Diesel and other Combustible Gas or Liquid will be required to register and post a $1,000 bond.

Enclosed is a registration form that must be completed by the distributor and forwarded to the Department of Revenue Services - Operations Division - Registration Section, 25 Sigourney Street, Hartford, Connecticut 06106.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

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 Web home page or through the Department's fax retrieval system by calling the DRS TAX-FAX at 860-297-5698 from the handset attached to your fax machine. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.