DRS: AN 2011(5), Motor Vehicles Fuels Tax Rate on Diesel Fuel Increased Effective July 1, 2011

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
AN 2011(5)
 
Motor Vehicle Fuels Tax Rate on Diesel Fuel Increased
Effective July 1, 2011
 

 

Purpose: This Announcement notifies taxpayers of the applicable motor vehicle fuels tax rate per gallon on the sale or use of diesel fuel effective for the 12-month period beginning July 1, 2011.

 


 
Effective Date: The increase in the applicable motor vehicles fuel tax rate per gallon of diesel fuel described in this publication takes effect July 1, 2011, and the rate remains in effect through June 30, 2012.
 

 
Statutory Authority: Conn. Gen. Stat. §12-458(a)(2), and Conn. Gen. Stat. §12-458h, as amended by 2011 Conn. Pub. Acts 6, § 100.
 

 

Increase in Motor Vehicle Fuels Tax Rate on Diesel: In accordance with Conn. Gen. Stat. §12-458h, the Commissioner of Revenue Services has calculated the applicable motor vehicle fuels tax rate per gallon on the sale or use of diesel fuel effective for the 12-month period beginning July 1, 2011. Effective July 1, 2011, the new motor vehicle fuels tax rate on the sale or use of diesel fuel is 46.2¢ per gallon. This represents a 6.6¢ increase from the prior fiscal year.

 


 

Effect on Other Documents: The following forms will be revised to reflect the rate increase discussed in this Announcement:

  • Form OP-216, Special Fuel Tax Return;
  • AU-724, Motor Vehicle Fuels Tax Refund Claim Off Highway, Marine, Governmental, School Bus, and Waste Hauling;
  • AU-725, Motor Vehicle Fuels Tax Refund Claim Farm Use;
  • AU-736, Motor Vehicle Fuels Tax Refund Claim, Motor Bus, Taxicab, & Livery;
  • AU-737, Motor Vehicle Fuels Tax Refund Claim, Airport Service Motor Bus;
  • AU-738, Motor Vehicle Fuels Tax Refund Claim, Nutrition Program; and
  • AU-741, Motor Vehicle Fuels Tax Refund Claim, Commuter Van.

 

Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.

 


 

For More Information on the Motor Vehicle Fuels Tax: Call the Excise Taxes Unit of the Audit Division at 860-541-3224 during business hours, Monday through Friday, 8:30 a.m. to 4:30 p.m.

 


 

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

 

 

Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.

 

 

Paperless Filing/Payment Methods (fast, easy, free, and confidential):

Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.

File Electronically: You can choose to get first-time filer information and filing assistance or can log directly into the TSC to file returns and pay taxes.

Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.

 


 
DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures.

DRS E-Alerts provide information for employer’s withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select e-alerts from the left navigation bar.


AN 2011(5)
Motor Vehicle Fuels Tax
Issued: 06/10/2011