PS 92(14)

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

This publication has been superseded by PS 92(14.1)

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. 

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