DRS: SN 96(15), Motor Vehicle Fuels Tax Changes as of January 1, 1997

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

SN 96(15)

Motor Vehicle Fuels Tax Changes
as of January 1, 1997


PURPOSE: This Special Notice provides information concerning an increase on January 1, 1997 in the motor vehicle fuels tax on sales or use of gasoline and gasohol.


EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after January 1, 1997.


STATUTORY AUTHORITY: Conn. Gen. Stat. 12-458(a), as amended by 1995 Conn. Pub. Acts 24, 1 and 1995 Conn. Pub. Acts 159.


TAX RATE INCREASE: Effective January 1, 1997, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 38 cents to 39 cents per gallon.
  • gasohol will increase from 37 cents to 38 cents per gallon.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on January 1, 1997, and remains 18 cents per gallon.


REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.


EFFECT OF THIS DOCUMENT: A Special Notice (SN) is a document that, in response to newly enacted or amended Connecticut or federal laws or in response to newly released judicial decisions, announces a new Department position, policy or practice affecting the tax liability of taxpayers.


EFFECT ON OTHER DOCUMENTS: None affected.


FOR FURTHER INFORMATION: For further information, call the Excise/Public Services Subdivision of the Audit Division at 860-541-3225.

To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 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 site on the World Wide Web at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


SN 96(15)
Motor vehicle fuels tax
Issued: 12/5/96