CT
Connecticut House Bill HB05290

Connecticut 2023 Regular Session

Connecticut House Bill HB05290 Compare Versions

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11
22
3-LCO No. 4995 1 of 13
3+LCO No. 807 1 of 1
44
5-General Assembly Committee Bill No. 5290
5+General Assembly Proposed Bill No. 5290
66 January Session, 2023
7-LCO No. 4995
7+LCO No. 807
88
99
1010 Referred to Committee on FINANCE, REVENUE AND
1111 BONDING
1212
1313
1414 Introduced by:
15-(FIN)
15+REP. CANDELORA V., 86th Dist.
16+REP. O'DEA, 125th Dist.
17+REP. RUTIGLIANO, 123rd Dist.
18+REP. ACKERT, 8th Dist.
19+REP. PERILLO J., 113th Dist.
20+REP. ZUPKUS, 89th Dist.
21+REP. ZAWISTOWSKI, 61st Dist.
22+REP. CARNEY, 23rd Dist.
1623
1724
1825
19-AN ACT SUNSETTING THE HIGHWAY USE TAX.
26+AN ACT ELIMINATING THE HIGHWAY USE TAX.
2027 Be it enacted by the Senate and House of Representatives in General
2128 Assembly convened:
2229
23-Section 1. Section 12-493a of the general statutes is repealed and the 1
24-following is substituted in lieu thereof (Effective from passage): 2
25-(a) As used in this section: 3
26-(1) "Carrier" means any person that operates or causes to be operated 4
27-on any highway in this state any eligible motor vehicle. "Carrier" does 5
28-not include the state, any political subdivision of the state, the United 6
29-States or the federal government; 7
30-(2) "Commissioner" means the Commissioner of Revenue Services; 8
31-(3) "Department" means the Department of Revenue Services; 9
32-(4) "Eligible motor vehicle" means a motor vehicle, as defined in 10
33-section 14-1, that (A) has a gross weight of twenty-six thousand pounds 11
34-or more, and (B) carries a classification between Class 8 and Class 13, 12
35-inclusive, under the Federal Highway Administration vehicle 13
36-Committee Bill No. 5290
37-
38-
39-LCO No. 4995 2 of 13
40-
41-classification system. "Eligible motor vehicle" does not include a motor 14
42-vehicle carrying or transporting milk or dairy product to or from a dairy 15
43-farm that holds a license to ship milk; 16
44-(5) "Gross weight" has the same meaning as provided in section 14-1; 17
45-and 18
46-(6) "Highway" has the same meaning as provided in section 14-1. 19
47-(b) (1) For each calendar month commencing on or after January 1, 20
48-2023, and prior to July 1, 2023, a tax is imposed on every carrier for the 21
49-privilege of operating or causing to be operated an eligible motor vehicle 22
50-on any highway of the state. Use of any such highway shall be measured 23
51-by the number of miles traveled within the state by each eligible motor 24
52-vehicle operated or caused to be operated by such carrier during each 25
53-month. The amount of tax due from each carrier shall be determined in 26
54-accordance with the provisions of subdivision (2) of this subsection. 27
55-(2) Each carrier shall calculate the number of miles traveled by each 28
56-eligible motor vehicle operated or caused to be operated by such carrier 29
57-within the state during each month. The miles traveled within the state 30
58-by each eligible motor vehicle shall be multiplied by the tax rate as 31
59-follows, such rate to be based on the gross weight of each such vehicle: 32
60-T1 Gross Weight in Pounds Rate in Dollars
61-T2 26,000-28,000 0.0250
62-T3 28,001-30,000 0.0279
63-T4 30,001-32,000 0.0308
64-T5 32,001-34,000 0.0337
65-T6 34,001-36,000 0.0365
66-T7 36,001-38,000 0.0394
67-T8 38,001-40,000 0.0423
68-T9 40,001-42,000 0.0452
69-T10 42,001-44,000 0.0481
70-T11 44,001-46,000 0.0510
71-T12 46,001-48,000 0.0538
72-T13 48,001-50,000 0.0567
73-T14 50,001-52,000 0.0596
74-Committee Bill No. 5290
75-
76-
77-LCO No. 4995 3 of 13
78-
79-T15 52,001-54,000 0.0625
80-T16 54,001-56,000 0.0654
81-T17 56,001-58,000 0.0683
82-T18 58,001-60,000 0.0712
83-T19 60,001-62,000 0.0740
84-T20 62,001-64,000 0.0769
85-T21 64,001-66,000 0.0798
86-T22 66,001-68,000 0.0827
87-T23 68,001-70,000 0.0856
88-T24 70,001-72,000 0.0885
89-T25 72,001-74,000 0.0913
90-T26 74,001-76,000 0.0942
91-T27 76,001-78,000 0.0971
92-T28 78,001-80,000 0.1000
93-T29 80,001 and over 0.1750
94-
95-(c) (1) Each carrier shall file with the commissioner, on or before the 33
96-last day of each month, a return for the calendar month immediately 34
97-preceding, in such form and containing such information as the 35
98-commissioner may prescribe. The return shall be accompanied by 36
99-payment of the amount of the tax shown to be due thereon. Each carrier 37
100-shall be required to file such return electronically with the department 38
101-and to make such payment by electronic funds transfer in the manner 39
102-provided by chapter 228g, irrespective of whether the carrier would 40
103-have otherwise been required to file such return electronically or to 41
104-make such payment by electronic funds transfer under the provisions of 42
105-said chapter. 43
106-(2) Notwithstanding the provisions of subsection (a) of section 13b-44
107-61, the commissioner shall deposit into the Special Transportation Fund 45
108-established under section 13b-68 the amounts received by the state from 46
109-the tax imposed under this section. 47
110-(d) (1) Each carrier desiring to use any highway of the state on or after 48
111-January 1, 2023, and prior to July 1, 2023, shall file an application for a 49
112-permit with the commissioner, in such form and containing such 50
113-information as the commissioner may prescribe. No carrier may 51
114-Committee Bill No. 5290
115-
116-
117-LCO No. 4995 4 of 13
118-
119-lawfully operate or cause to be operated an eligible motor vehicle in the 52
120-state on or after January 1, 2023, and prior to July 1, 2023, without 53
121-obtaining a permit from the commissioner. 54
122-(2) Upon receipt of a fully completed application from a carrier, the 55
123-commissioner shall grant and issue a permit to such carrier. Such permit 56
124-shall be valid only for the carrier to which it is issued and the eligible 57
125-motor vehicles such carrier operates or causes to be operated on the 58
126-highways of the state and shall not be assignable. The carrier shall 59
127-maintain a copy of the permit within each eligible motor vehicle that 60
128-such carrier operates or causes to be operated in the state. 61
129-(e) (1) Whenever a carrier fails to comply with any provision of this 62
130-section, the commissioner shall order a hearing to be held, requiring 63
131-such carrier to show cause why such carrier's permit should not be 64
132-revoked or suspended. The commissioner shall provide at least ten days' 65
133-notice, in writing, to such carrier of the date, time and place of such 66
134-hearing and may serve such notice personally or by registered or 67
135-certified mail. If, after such hearing, the commissioner revokes or 68
136-suspends a permit, the commissioner shall not restore such permit to or 69
137-issue a new permit for such carrier unless the commissioner is satisfied 70
138-that the carrier will comply with the provisions of this section. 71
139-(2) Whenever a carrier files returns for four successive monthly 72
140-periods showing that none of the eligible motor vehicles operated or 73
141-caused to be operated by such carrier used any highway of the state, the 74
142-commissioner shall order a hearing to be held, requiring such carrier to 75
143-show cause why such carrier's permit should not be cancelled. The 76
144-commissioner shall provide at least thirty days' notice, in writing, to 77
145-such carrier of the date, time and place of such hearing and may serve 78
146-such notice personally or by registered or certified mail. If, after such 79
147-hearing, the commissioner cancels a permit, the commissioner shall not 80
148-issue a new permit for such carrier unless the commissioner is satisfied 81
149-that the carrier will make use of the highways of the state. 82
150-(f) Each person, other than a carrier, who is required, on behalf of 83
151-Committee Bill No. 5290
152-
153-
154-LCO No. 4995 5 of 13
155-
156-such carrier, to collect, truthfully account for and pay over a tax imposed 84
157-on such carrier under this section and who wilfully fails to collect, 85
158-truthfully account for and pay over such tax or who wilfully attempts in 86
159-any manner to evade or defeat the tax or the payment thereof, shall, in 87
160-addition to other penalties provided by law, be liable for a penalty equal 88
161-to the total amount of the tax evaded, or not collected, or not accounted 89
162-for and paid over, including any penalty or interest attributable to such 90
163-wilful failure to collect or truthfully account for and pay over such tax 91
164-or such wilful attempt to evade or defeat such tax, provided such 92
165-penalty shall only be imposed against such person in the event that such 93
166-tax, penalty or interest cannot otherwise be collected from such carrier. 94
167-The amount of such penalty with respect to which a person may be 95
168-personally liable under this section shall be collected in accordance with 96
169-the provisions of subsection (n) of this section and any amount so 97
170-collected shall be allowed as a credit against the amount of such tax, 98
171-penalty or interest due and owing from the carrier. The dissolution of 99
172-the carrier shall not discharge any person in relation to any personal 100
173-liability under this section for wilful failure to collect or truthfully 101
174-account for and pay over such tax or for a wilful attempt to evade or 102
175-defeat such tax prior to dissolution, except as otherwise provided in this 103
176-section. For purposes of this subsection, "person" includes any 104
177-individual, corporation, limited liability company or partnership and 105
178-any officer or employee of any corporation, including a dissolved 106
179-corporation, and a member of or employee of any partnership or limited 107
180-liability company who, as such officer, employee or member, is under a 108
181-duty to file a tax return under this section on behalf of a carrier or to 109
182-collect or truthfully account for and pay over a tax imposed under this 110
183-section on behalf of such carrier. 111
184-(g) (1) The commissioner may examine the records of any carrier 112
185-subject to a tax imposed under the provisions of this section as the 113
186-commissioner deems necessary. If the commissioner determines that 114
187-there is a deficiency with respect to the payment of any such tax due 115
188-under the provisions of this section, the commissioner shall assess or 116
189-reassess the deficiency in tax, give notice of such deficiency assessment 117
190-Committee Bill No. 5290
191-
192-
193-LCO No. 4995 6 of 13
194-
195-or reassessment to the taxpayer and make demand upon the taxpayer 118
196-for payment. Such amount shall bear interest at the rate of one per cent 119
197-per month or fraction thereof from the date when the original tax was 120
198-due and payable. When it appears that any part of the deficiency for 121
199-which a deficiency assessment is made is due to negligence or 122
200-intentional disregard of the provisions of this section or regulations 123
201-promulgated thereunder, there shall be imposed a penalty equal to ten 124
202-per cent of the amount of such deficiency assessment, or fifty dollars, 125
203-whichever is greater. When it appears that any part of the deficiency for 126
204-which a deficiency assessment is made is due to fraud or intent to evade 127
205-the provisions of this section or regulations promulgated thereunder, 128
206-there shall be imposed a penalty equal to twenty-five per cent of the 129
207-amount of such deficiency assessment. No taxpayer shall be subject to 130
208-more than one penalty under this subsection in relation to the same tax 131
209-period. Subject to the provisions of section 12-3a, the commissioner may 132
210-waive all or part of the penalties provided under this section when it is 133
211-proven to the commissioner's satisfaction that the failure to pay any tax 134
212-was due to reasonable cause and was not intentional or due to neglect. 135
213-Any decision rendered by any federal court holding that a taxpayer has 136
214-filed a fraudulent return with the Director of Internal Revenue shall 137
215-subject the taxpayer to the penalty imposed by this section without the 138
216-necessity of further proof thereof, except when it can be shown that the 139
217-return to the state so differed from the return to the federal government 140
218-as to afford a reasonable presumption that the attempt to defraud did 141
219-not extend to the return filed with the state. Within thirty days of the 142
220-mailing of such notice, the taxpayer shall pay to the commissioner, in 143
221-cash, or by check, draft or money order drawn to the order of the 144
222-Commissioner of Revenue Services, any additional amount of tax, 145
223-penalty and interest shown to be due. 146
224-(2) Except in the case of a wilfully false or fraudulent return with 147
225-intent to evade the tax, no assessment of additional tax shall be made 148
226-after the expiration of more than three years from the date of the filing 149
227-of a return or from the original due date of a return, whichever is later. 150
228-If no return has been filed as provided under the provisions of this 151
229-Committee Bill No. 5290
230-
231-
232-LCO No. 4995 7 of 13
233-
234-section, the commissioner may make such return at any time thereafter, 152
235-according to the best information obtainable and according to the form 153
236-prescribed. To the tax imposed upon the basis of such return, there shall 154
237-be added an amount equal to ten per cent of such tax, or fifty dollars, 155
238-whichever is greater. The tax shall bear interest at the rate of one per 156
239-cent per month or fraction thereof from the due date of such tax to the 157
240-date of payment. Where, before the expiration of the period prescribed 158
241-herein for the assessment of an additional tax, a taxpayer has consented 159
242-in writing that such period may be extended, the amount of such 160
243-additional tax due may be determined at any time within such extended 161
244-period. The period so extended may be further extended by subsequent 162
245-consents in writing before the expiration of the extended period. 163
246-(h) (1) Any carrier believing that it has overpaid any taxes due under 164
247-the provisions of this section may file a claim for refund in writing with 165
248-the commissioner within three years from the due date for which such 166
249-overpayment was made, stating the specific grounds upon which the 167
250-claim is founded. Failure to file a claim within the time prescribed in this 168
251-section constitutes a waiver of any demand against the state on account 169
252-of overpayment. The commissioner shall review such claim within a 170
253-reasonable time and, if the commissioner determines that a refund is 171
254-due, the commissioner shall credit the overpayment against any amount 172
255-then due and payable from the carrier under this section or any 173
256-provision of the general statutes and shall refund any balance 174
257-remaining. The commissioner shall notify the Comptroller of the 175
258-amount of such refund and the Comptroller shall draw an order on the 176
259-Treasurer in the amount thereof for payment to such carrier. If the 177
260-commissioner determines that such claim is not valid, either in whole or 178
261-in part, the commissioner shall mail notice of the proposed disallowance 179
262-to the claimant, which notice shall set forth briefly the commissioner's 180
263-findings of fact and the basis of disallowance in each case decided in 181
264-whole or in part adversely to the claimant. Sixty days after the date on 182
265-which it is mailed, a notice of proposed disallowance shall constitute a 183
266-final disallowance except only for such amounts as to which the 184
267-taxpayer filed, as provided in subdivision (2) of this subsection, a 185
268-Committee Bill No. 5290
269-
270-
271-LCO No. 4995 8 of 13
272-
273-written protest with the commissioner. 186
274-(2) On or before the sixtieth day after the mailing of the proposed 187
275-disallowance, the claimant may file with the commissioner a written 188
276-protest against the proposed disallowance in which the claimant shall 189
277-set forth the grounds on which the protest is based. If a protest is filed, 190
278-the commissioner shall reconsider the proposed disallowance and, if the 191
279-claimant has so requested, may grant or deny the claimant or the 192
280-claimant's authorized representatives an oral hearing. 193
281-(3) The commissioner shall mail notice of the commissioner's 194
282-determination to the claimant, which notice shall set forth briefly the 195
283-commissioner's findings of fact and the basis of decision in each case 196
284-decided in whole or in part adversely to the claimant. 197
285-(4) The action of the commissioner on the claimant's protest shall be 198
286-final upon the expiration of thirty days from the date on which the 199
287-commissioner mails notice of the commissioner's action to the claimant 200
288-unless within such period the claimant seeks judicial review of the 201
289-commissioner's determination pursuant to subsection (l) of this section. 202
290-(i) (1) Any person required under this section or regulations adopted 203
291-thereunder to pay any tax, make a return, keep any record or supply 204
292-any information, who wilfully fails to pay such tax, make such return, 205
293-keep such records or supply such information, at the time required by 206
294-law, shall, in addition to any other penalty provided by law, be fined 207
295-not more than one thousand dollars or imprisoned not more than one 208
296-year, or both. Notwithstanding the provisions of section 54-193, no 209
297-person shall be prosecuted for a violation of the provisions of this 210
298-subsection committed on or after January 1, 2023, and prior to July 1, 211
299-2023, except within three years next after such violation has been 212
300-committed. As used in this subsection, "person" includes any officer or 213
301-employee of a corporation or a member or employee of a partnership 214
302-under a duty to pay such tax, make such return, keep such records or 215
303-supply such information. 216
304-Committee Bill No. 5290
305-
306-
307-LCO No. 4995 9 of 13
308-
309-(2) Any person who wilfully delivers or discloses to the commissioner 217
310-or the commissioner's authorized agent any list, return, account, 218
311-statement or other document, known by such person to be fraudulent 219
312-or false in any material matter, shall, in addition to any other penalty 220
313-provided by law, be guilty of a class D felony. No person shall be 221
314-charged with an offense under both subdivision (1) of this subsection 222
315-and this subdivision in relation to the same tax period but such person 223
316-may be charged and prosecuted for both such offenses upon the same 224
317-information. 225
318-(j) (1) Each carrier shall keep such records, receipts, invoices and other 226
319-pertinent papers in such form as the commissioner requires. 227
320-(2) In addition to the requirements set forth under subdivision (1) of 228
321-this subsection, each carrier shall maintain, on a monthly basis on and 229
322-after January 1, 2023, and prior to July 1, 2023, a list of all the eligible 230
323-motor vehicles that such carrier operates or causes to operate on a 231
324-highway in the state during such month. All such lists shall be 232
325-maintained by the carrier for not less than four years after the date of 233
326-each such month and shall be made available to the commissioner upon 234
327-request. 235
328-(3) The commissioner or the commissioner's authorized agent may 236
329-examine the records, receipts, invoices, other pertinent papers and 237
330-equipment of any person liable under the provisions of this section and 238
331-may investigate the character of the business of such person to verify 239
332-the accuracy of any return made or, if no return is made by such person, 240
333-to ascertain and determine the amount required to be paid. 241
334-(k) Any carrier that is aggrieved by the action of the commissioner or 242
335-an authorized agent of the commissioner in fixing the amount of any 243
336-tax, penalty or interest under this section may apply to the 244
337-commissioner, in writing, not later than sixty days after the notice of 245
338-such action is delivered or mailed to such carrier, for a hearing and a 246
339-correction of the amount of such tax, penalty or interest, setting forth the 247
340-reasons why such hearing should be granted and the amount by which 248
341-Committee Bill No. 5290
342-
343-
344-LCO No. 4995 10 of 13
345-
346-such tax, penalty or interest should be reduced. The commissioner shall 249
347-promptly consider each such application and may grant or deny the 250
348-hearing requested. If the hearing request is denied, the carrier shall be 251
349-notified forthwith. If the hearing request is granted, the commissioner 252
350-shall notify the carrier of the date, time and place for such hearing. After 253
351-such hearing, the commissioner may make such order as appears just 254
352-and lawful to the commissioner and shall furnish a copy of such order 255
353-to the carrier. The commissioner may, by notice in writing, order a 256
354-hearing on the commissioner's own initiative and require a carrier or 257
355-any other individual who the commissioner believes to be in possession 258
356-of relevant information concerning such carrier to appear before the 259
357-commissioner or the commissioner's authorized agent with any 260
358-specified books of account, papers or other documents, for examination 261
359-under oath. 262
360-(l) Any carrier that is aggrieved because of any order, decision, 263
361-determination or disallowance the commissioner made under 264
362-subsection (h) or (k) of this section may, not later than thirty days after 265
363-service of notice of such order, decision, determination or disallowance, 266
364-take an appeal therefrom to the superior court for the judicial district of 267
365-New Britain, which appeal shall be accompanied by a citation to the 268
366-commissioner to appear before said court. Such citation shall be signed 269
367-by the same authority and such appeal shall be returnable at the same 270
368-time and served and returned in the same manner as is required in the 271
369-case of a summons in a civil action. The authority issuing the citation 272
370-shall take from the appellant a bond or recognizance to the state of 273
371-Connecticut, with surety, to prosecute the appeal to effect and to comply 274
372-with the orders and decrees of the court in the premises. Such appeals 275
373-shall be preferred cases, to be heard, unless cause appears to the 276
374-contrary, at the first session, by the court or by a committee appointed 277
375-by the court. Said court may grant such relief as may be equitable and, 278
376-if such tax has been paid prior to the granting of such relief, may order 279
377-the Treasurer to pay the amount of such relief. If the appeal has been 280
378-taken without probable cause, the court may tax double or triple costs, 281
379-as the case demands and, upon all such appeals that are denied, costs 282
380-Committee Bill No. 5290
381-
382-
383-LCO No. 4995 11 of 13
384-
385-may be taxed against such carrier at the discretion of the court but no 283
386-costs shall be taxed against the state. 284
387-(m) The commissioner and any agent of the commissioner duly 285
388-authorized to conduct any inquiry, investigation or hearing pursuant to 286
389-this section shall have power to administer oaths and take testimony 287
390-under oath relative to the matter of inquiry or investigation. At any 288
391-hearing ordered by the commissioner, the commissioner or the 289
392-commissioner's agent authorized to conduct such hearing and having 290
393-authority by law to issue such process may subpoena witnesses and 291
394-require the production of books, papers and documents pertinent to 292
395-such inquiry or investigation. No witness under subpoena authorized 293
396-to be issued under the provisions of this section shall be excused from 294
397-testifying or from producing books, papers or documentary evidence on 295
398-the ground that such testimony or the production of such books, papers 296
399-or documentary evidence would tend to incriminate such witness, but 297
400-such books, papers or documentary evidence so produced shall not be 298
401-used in any criminal proceeding against such witness. If any person 299
402-disobeys such process or, having appeared in obedience thereto, refuses 300
403-to answer any pertinent question put to such person by the 301
404-commissioner or the commissioner's authorized agent, or to produce 302
405-any books, papers or other documentary evidence pursuant thereto, the 303
406-commissioner or such agent may apply to the superior court of the 304
407-judicial district wherein the carrier has a business address or wherein 305
408-the carrier's business has been conducted, or to any judge of such court 306
409-if the same is not in session, setting forth such disobedience to process 307
410-or refusal to answer, and such court or such judge shall cite such person 308
411-to appear before such court or such judge to answer such question or to 309
412-produce such books, papers or other documentary evidence and, upon 310
413-such person's refusal so to do, shall commit such person to a community 311
414-correctional center until such person testifies, but not for a period longer 312
415-than sixty days. Notwithstanding the serving of the term of such 313
416-commitment by any person, the commissioner may proceed in all 314
417-respects with such inquiry and examination as if the witness had not 315
418-previously been called upon to testify. Officers who serve subpoenas 316
419-Committee Bill No. 5290
420-
421-
422-LCO No. 4995 12 of 13
423-
424-issued by the commissioner or under the commissioner's authority and 317
425-witnesses attending hearings conducted by the commissioner pursuant 318
426-to this section shall receive fees and compensation at the same rates as 319
427-officers and witnesses in the courts of this state, to be paid on vouchers 320
428-of the commissioner on order of the Comptroller from the proper 321
429-appropriation for the administration of this section. 322
430-(n) The amount of any tax, penalty or interest due and unpaid under 323
431-the provisions of this section may be collected under the provisions of 324
432-section 12-35. The warrant provided under said section shall be signed 325
433-by the commissioner or the commissioner's authorized agent. The 326
434-amount of any such tax, penalty and interest shall be a lien on the real 327
435-estate of the carrier from the last day of the month next preceding the 328
436-due date of such civil penalty until such civil penalty is paid. The 329
437-commissioner may record such lien in the records of any town in which 330
438-the real estate of such carrier is situated but no such lien shall be 331
439-enforceable against a bona fide purchaser or qualified encumbrancer of 332
440-such real estate. When any tax with respect to which a lien has been 333
441-recorded under the provisions of this subsection has been satisfied, the 334
442-commissioner shall, upon request of any interested party, issue a 335
443-certificate discharging such lien, which certificate shall be recorded in 336
444-the same office in which the lien was recorded. Any action for the 337
445-foreclosure of such lien shall be brought by the Attorney General in the 338
446-name of the state in the superior court for the judicial district in which 339
447-the real estate subject to such lien is situated, or, if such real estate is 340
448-located in two or more judicial districts, in the superior court for any one 341
449-such judicial district, and the court may limit the time for redemption or 342
450-order the sale of such real estate or pass such other or further decree as 343
451-it judges equitable. 344
452-(o) No tax credit or credits shall be allowable against the tax imposed 345
453-under this section. 346
454-(p) Any person who knowingly violates any provision of this section 347
455-for which no other penalty is provided shall be fined one thousand 348
456-Committee Bill No. 5290
457-
458-
459-LCO No. 4995 13 of 13
460-
461-dollars. 349
462-(q) The commissioner may adopt regulations, in accordance with the 350
463-provisions of chapter 54, to implement the provisions of this section. 351
464-(r) At the close of [each fiscal year, commencing with] the fiscal year 352
465-ending June 30, 2023, [in which the tax imposed under the provisions of 353
466-this section is received by the commissioner,] the Comptroller is 354
467-authorized to record as revenue for such fiscal year the amount of such 355
468-tax that is received by the commissioner not later than five business days 356
469-from the July thirty-first immediately following the end of such fiscal 357
470-year. 358
471-This act shall take effect as follows and shall amend the following
472-sections:
473-
474-Section 1 from passage 12-493a
475-
30+That title 12 of the general statutes be amended to eliminate the 1
31+highway use tax. 2
47632 Statement of Purpose:
477-To sunset the highway use tax.
478-[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
479-that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
480-underlined.]
481-
482-Co-Sponsors: REP. CANDELORA V., 86th Dist.; REP. O'DEA, 125th Dist.
483-REP. RUTIGLIANO, 123rd Dist.; REP. ACKERT, 8th Dist.
484-REP. PERILLO J., 113th Dist.; REP. ZUPKUS, 89th Dist.
485-REP. ZAWISTOWSKI, 61st Dist.; REP. CARNEY, 23rd Dist.
486-REP. DELNICKI, 14th Dist.; REP. FISHBEIN, 90th Dist.
487-REP. ANDERSON, 62nd Dist.; REP. NUCCIO, 53rd Dist.
488-
489-H.B. 5290
490-
491-
33+To eliminate the highway use tax.