SN 92(11.1)

Terminal Operators to be Treated as Distributors for
Motor Vehicle Fuels Tax Purposes

BACKGROUND: 1985 Conn. Pub. Acts 391, §5 amended Conn. Gen. Stat. §12-455a (a) to include within the definition of "distributor" "any person who stores fuels in this state in a tank or other container having a capacity equaling or exceeding an amount established by the commissioner . . . ." Until the issuance of SN 92 (11), the commissioner had not established such a capacity and had not exercised his powers to treat a person as a distributor merely by virtue of such person's storage of fuel, by whomever owned, in a tank or container which belongs to such person and which equals or exceeds such capacity.

PURPOSE: This Special Notice postpones until September 1, 1992 the determination required by 1985 Conn. Pub. Acts 391, §5 (and made by SN 92 (11)) establishing a capacity for a tank or container and treating as a distributor any person storing gasoline, by whomever owned, in a tank or container which belongs to such person and which equals or exceeds such capacity.

STATUTORY AUTHORITY: 1985 Conn. Pub. Acts 391, §5, amending Conn. Gen. Stat. §12-455a (a).

EFFECTIVE DATE: Effective upon issuance and applicable to monthly tax periods beginning on or after September 1, 1992.

GASOLINE STORAGE CAPACITY ESTABLISHED: Any person storing gasoline, by whomever owned, in a tank or other container in this state belonging to such person and having a capacity (or aggregate capacity, in the case of tanks or other containers in a tank farm) equaling or exceeding 100,000 gallons will be treated as a distributor for motor vehicles fuels tax purposes. Each month such distributor will be required to file a Form O-MF1, Motor Vehicle Fuels Tax Return, which will be used to report the distributor's own activities.

If the distributor stores the gasoline of other persons in the tank or container, the distributor will be required to file along with such distributor's Form O-MF1 a separate Form MVF-3, Terminal Operator Monthly Gasoline Activity Schedule, for each customer whose gasoline is stored in such distributor's tank or container.

If the distributor stores its own gasoline in the tank or container, the distributor will be required to file along with such distributor's Form O-MF1 a separate Form MVF-3, which will be used to report such distributor's own storage activities.

REGISTRATION: Any person treated as a distributor by this Special Notice must, if not already licensed as a distributor by the Department of Revenue Services for purposes of the motor vehicle fuels tax, complete a Form REG-5MF.

EFFECT ON OTHER DOCUMENTS: SN 92 (11) is modified and superseded and may not be relied on after the date of issuance of this Special Notice.

SN 92(11.1)
Motor vehicle fuels tax
Issued 8/28/92