DRS: SN 2003(19), 2003 Legislation Affecting the Motor Carrier Road Tax

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
 
SN 2003(19)
 
2003 Legislation Affecting the
Motor Carrier Road Tax
 

 
Purpose: This Special Notice discusses 2003 legislation affecting the motor carrier road tax.
 

Effective Date: June 18, 2003.

 


 

Statutory Authority: Conn. Gen. Stat. 12-478, as amended by 2003 Conn. Pub. Acts 107, 7; and 2003 Conn. Pub. Acts 107, 11, repealing Conn. Gen. Stat. 12-484a.

 


Charter or Special Operations Provisions Repealed: The provisions of the Motor Carrier Road Tax Act (Conn. Gen. Stat. 12-478 et seq.) under which any motor carrier primarily engaged in transporting passengers in motor buses on a regularly scheduled basis, could elect to omit its charter or special operations in filing its quarterly motor carrier road tax return provided its charter or special operations constituted a small percentage of its total operations in Connecticut, has been repealed.  As a result:

 

Miles traveled in Connecticut attributable to transporting passengers in motor buses in charter or special operations may not be subtracted from:

 

   The miles reported to be traveled in Connecticut, or

   The miles reported to be traveled everywhere.

Fuel used in Connecticut attributable to transporting passengers in motor buses in charter or special operations may not be subtracted from:

   Fuel reported to be used in operations in Connecticut, or

   Fuel reported to be used in operations everywhere.

Fuel purchased in Connecticut attributable to transporting passengers in motor buses in charter or special operations may not be subtracted from fuel reported to be purchased in Connecticut.


Effect on Other Documents: None affected.

 


 

Effect of This Document: A Special Notice announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions.  A Special Notice indicates an informal interpretation of Connecticut tax law by DRS. 

 


 

For Further Information on the Motor Carrier Road Tax: For further information on the motor carrier road tax, please call the Excise Taxes Unit at 860-541-3224, Monday through Friday during business hours.

 


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

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.


Forms and Publications: Forms and publications are available all day, seven days a week:

  • Internet: Preview and download forms and publications from the DRS Web site: www.ct.gov/drs
  • Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.

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

  • For business returns: Use Fast-File to electronically file sales and use taxes, business use tax, room occupancy tax, or withholding tax returns over the internet or telephone.  Visit the DRS Web site at: www.ct.gov/drs and click on Business Taxes Fast File Program
  • For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at: www.ct.gov/drs and click on Income Tax Web Filing.


SN 2003(19)
Motor Carrier Road Tax
Issued:  10/07/2003