DRS: SN 91(15), Changes Affecting the Motor Carrier Road Tax

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

SN 91(15)

Changes Affecting the Motor Carrier Road Tax


PURPOSE: This Special Notice describes changes made by 1991 Conn. Pub. Acts 3, 121 (June Spec. Sess.) affecting the motor carrier road tax.


EFFECTIVE DATE: Effective upon issuance and applicable to the use of motor fuel by motor carriers in their Connecticut operations on or after September 1, 1991.


STATUTORY AUTHORITY: Conn. Gen. Stat. 12-479, incorporating by reference the tax rate per gallon in effect under Conn. Gen. Stat. 12-458, as amended by 1991 Conn. Pub. Acts 3, 121 (June Spec. Sess.).


TAX RATE INCREASE: Effective September 1, 1991:

  • the gasoline tax rate increases from 23 cents to 25 cents per gallon
  • the gasohol tax rate increases from 22 cents to 24 cents per gallon

TAX RATE DECREASE: Effective September 1, 1991:

  • the special fuel (diesel) tax rate decreases from 23 cents to 18 cents per gallon

REVISED TAX RETURNS: For the third quarter of 1991, two tax returns (one covering the period July 1, 1991 through August 31, 1991 and the other covering the period September 1, 1991 through September 30, 1991) will be required because the gasoline tax rate and the special fuel tax rate changed in the middle of the quarter. These returns will be due no later than October 31, 1991.


FOR FURTHER INFORMATION, CALL THE EXCISE TAX SUBDIVISION OF THE AUDIT DIVISION AT 860-541-3225.

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 at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


SN 91(15)
Motor carrier road tax
Issued 9/91
TPS/0047d/991