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General Assembly Substitute Bill No. 6931
January Session, 2023
AN ACT CONCERNING THE REPORTING FREQUENCY FOR THE
HIGHWAY USE TAX.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Section 12-493a of the general statutes is repealed and the 1
following is substituted in lieu thereof (Effective July 1, 2023): 2
(a) As used in this section: 3
(1) "Carrier" means any person that operates or causes to be 4
operated on any highway in this state any eligible motor vehicle. 5
"Carrier" does not include the state, any political subdivision of the 6
state, the United States or the federal government; 7
(2) "Commissioner" means the Commissioner of Revenue Services; 8
(3) "Department" means the Department of Revenue Services; 9
(4) "Eligible motor vehicle" means a motor vehicle, as defined in 10
section 14-1, that (A) has a gross weight of twenty-six thousand 11
pounds or more, and (B) carries a classification between Class 8 and 12
Class 13, inclusive, under the Federal Highway Administration vehicle 13
classification system. "Eligible motor vehicle" does not include a motor 14
vehicle carrying or transporting milk or dairy [product] products to or 15
from a dairy farm that holds a license to ship milk; 16
(5) "Gross weight" has the same meaning as provided in section 14-17 Substitute Bill No. 6931
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1; and 18
(6) "Highway" has the same meaning as provided in section 14-1. 19
(b) (1) For each calendar month commencing on or after January 1, 20
2023, and prior to July 1, 2023, and for each calendar quarter 21
commencing on or after July 1, 2023, a tax is imposed on every carrier 22
for the privilege of operating or causing to be operated an eligible 23
motor vehicle on any highway of the state. Use of any such highway 24
shall be measured by the number of miles traveled within the state by 25
each eligible motor vehicle operated or caused to be operated by such 26
carrier during each month prior to July 1, 2023, and during each 27
calendar quarter commencing on or after July 1, 2023. The amount of 28
tax due from each carrier shall be determined in accordance with the 29
provisions of subdivision (2) of this subsection. 30
(2) Each carrier shall calculate the number of miles traveled by each 31
eligible motor vehicle operated or caused to be operated by such 32
carrier within the state during each month prior to July 1, 2023, and 33
during each calendar quarter commencing on or after July 1, 2023. The 34
miles traveled within the state by each eligible motor vehicle shall be 35
multiplied by the tax rate as follows, such rate to be based on the gross 36
weight of each such vehicle: 37
T1 Gross Weight in Pounds Rate in Dollars
T2 26,000-28,000 0.0250
T3 28,001-30,000 0.0279
T4 30,001-32,000 0.0308
T5 32,001-34,000 0.0337
T6 34,001-36,000 0.0365
T7 36,001-38,000 0.0394
T8 38,001-40,000 0.0423
T9 40,001-42,000 0.0452
T10 42,001-44,000 0.0481
T11 44,001-46,000 0.0510
T12 46,001-48,000 0.0538
T13 48,001-50,000 0.0567
T14 50,001-52,000 0.0596 Substitute Bill No. 6931
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T15 52,001-54,000 0.0625
T16 54,001-56,000 0.0654
T17 56,001-58,000 0.0683
T18 58,001-60,000 0.0712
T19 60,001-62,000 0.0740
T20 62,001-64,000 0.0769
T21 64,001-66,000 0.0798
T22 66,001-68,000 0.0827
T23 68,001-70,000 0.0856
T24 70,001-72,000 0.0885
T25 72,001-74,000 0.0913
T26 74,001-76,000 0.0942
T27 76,001-78,000 0.0971
T28 78,001-80,000 0.1000
T29 80,001 and over 0.1750
(c) (1) Each carrier shall file with the commissioner a return, (A) on 38
or before the last day of each month [, a return] for the calendar month 39
immediately preceding, up to and including a return for the month 40
ending June 30, 2023, and (B) on or before the last day of each month 41
following the last day of a calendar quarter commencing on or after 42
July 1, 2023, for the calendar quarter immediately preceding, in such 43
form and containing such information as the commissioner may 44
prescribe. The return shall be accompanied by payment of the amount 45
of the tax shown to be due thereon. Each carrier shall be required to 46
file such return electronically with the department and to make such 47
payment by electronic funds transfer in the manner provided by 48
chapter 228g, irrespective of whether the carrier would have otherwise 49
been required to file such return electronically or to make such 50
payment by electronic funds transfer under the provisions of said 51
chapter. 52
(2) Notwithstanding the provisions of subsection (a) of section 13b-53
61, the commissioner shall deposit into the Special Transportation 54
Fund established under section 13b-68 the amounts received by the 55
state from the tax imposed under this section. 56
(d) (1) Each carrier desiring to use any highway of the state on or 57 Substitute Bill No. 6931
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after January 1, 2023, shall file an application for a permit with the 58
commissioner, in such form and containing such information as the 59
commissioner may prescribe. No carrier may lawfully operate or cause 60
to be operated an eligible motor vehicle in the state on or after January 61
1, 2023, without obtaining a permit from the commissioner. 62
(2) Upon receipt of a fully completed application from a carrier, the 63
commissioner shall grant and issue a permit to such carrier. Such 64
permit shall be valid only for the carrier to which it is issued and the 65
eligible motor vehicles such carrier operates or causes to be operated 66
on the highways of the state and shall not be assignable. The carrier 67
shall maintain a copy of the permit within each eligible motor vehicle 68
that such carrier operates or causes to be operated in the state. 69
(e) (1) Whenever a carrier fails to comply with any provision of this 70
section, the commissioner shall order a hearing to be held, requiring 71
such carrier to show cause why such carrier's permit should not be 72
revoked or suspended. The commissioner shall provide at least ten 73
days' notice, in writing, to such carrier of the date, time and place of 74
such hearing and may serve such notice personally or by registered or 75
certified mail. If, after such hearing, the commissioner revokes or 76
suspends a permit, the commissioner shall not restore such permit to 77
or issue a new permit for such carrier unless the commissioner is 78
satisfied that the carrier will comply with the provisions of this section. 79
(2) Whenever a carrier files returns for four successive monthly 80
periods prior to July 1, 2023, or two successive calendar quarters on or 81
after July 1, 2023, showing that none of the eligible motor vehicles 82
operated or caused to be operated by such carrier used any highway of 83
the state, the commissioner shall order a hearing to be held, requiring 84
such carrier to show cause why such carrier's permit should not be 85
cancelled. The commissioner shall provide at least thirty days' notice, 86
in writing, to such carrier of the date, time and place of such hearing 87
and may serve such notice personally or by registered or certified mail. 88
If, after such hearing, the commissioner cancels a permit, the 89
commissioner shall not issue a new permit for such carrier unless the 90 Substitute Bill No. 6931
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commissioner is satisfied that the carrier will make use of the 91
highways of the state. 92
(f) Each person, other than a carrier, who is required, on behalf of 93
such carrier, to collect, truthfully account for and pay over a tax 94
imposed on such carrier under this section and who wilfully fails to 95
collect, truthfully account for and pay over such tax or who wilfully 96
attempts in any manner to evade or defeat the tax or the payment 97
thereof, shall, in addition to other penalties provided by law, be liable 98
for a penalty equal to the total amount of the tax evaded, or not 99
collected, or not accounted for and paid over, including any penalty or 100
interest attributable to such wilful failure to collect or truthfully 101
account for and pay over such tax or such wilful attempt to evade or 102
defeat such tax, provided such penalty shall only be imposed against 103
such person in the event that such tax, penalty or interest cannot 104
otherwise be collected from such carrier. The amount of such penalty 105
with respect to which a person may be personally liable under this 106
section shall be collected in accordance with the provisions of 107
subsection (n) of this section and any amount so collected shall be 108
allowed as a credit against the amount of such tax, penalty or interest 109
due and owing from the carrier. The dissolution of the carrier shall not 110
discharge any person in relation to any personal liability under this 111
section for wilful failure to collect or truthfully account for and pay 112
over such tax or for a wilful attempt to evade or defeat such tax prior 113
to dissolution, except as otherwise provided in this section. For 114
purposes of this subsection, "person" includes any individual, 115
corporation, limited liability company or partnership and any officer 116
or employee of any corporation, including a dissolved corporation, 117
and a member of or employee of any partnership or limited liability 118
company who, as such officer, employee or member, is under a duty to 119
file a tax return under this section on behalf of a carrier or to collect or 120
truthfully account for and pay over a tax imposed under this section 121
on behalf of such carrier. 122
(g) (1) The commissioner may examine the records of any carrier 123 Substitute Bill No. 6931
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subject to a tax imposed under the provisions of this section as the 124
commissioner deems necessary. If the commissioner determines that 125
there is a deficiency with respect to the payment of any such tax due 126
under the provisions of this section, the commissioner shall assess or 127
reassess the deficiency in tax, give notice of such deficiency assessment 128
or reassessment to the taxpayer and make demand upon the taxpayer 129
for payment. Such amount shall bear interest at the rate of one per cent 130
per month or fraction thereof from the date when the original tax was 131
due and payable. When it appears that any part of the deficiency for 132
which a deficiency assessment is made is due to negligence or 133
intentional disregard of the provisions of this section or regulations 134
promulgated thereunder, there shall be imposed a penalty equal to ten 135
per cent of the amount of such deficiency assessment, or fifty dollars, 136
whichever is greater. When it appears that any part of the deficiency 137
for which a deficiency assessment is made is due to fraud or intent to 138
evade the provisions of this section or regulations promulgated 139
thereunder, there shall be imposed a penalty equal to twenty-five per 140
cent of the amount of such deficiency assessment. No taxpayer shall be 141
subject to more than one penalty under this subsection in relation to 142
the same tax period. Subject to the provisions of section 12-3a, the 143
commissioner may waive all or part of the penalties provided under 144
this section when it is proven to the commissioner's satisfaction that 145
the failure to pay any tax was due to reasonable cause and was not 146
intentional or due to neglect. Any decision rendered by any federal 147
court holding that a taxpayer has filed a fraudulent return with the 148
Director of Internal Revenue shall subject the taxpayer to the penalty 149
imposed by this section without the necessity of further proof thereof, 150
except when it can be shown that the return to the state so differed 151
from the return to the federal government as to afford a reasonable 152
presumption that the attempt to defraud did not extend to the return 153
filed with the state. Within thirty days of the mailing of such notice, 154
the taxpayer shall pay to the commissioner, in cash, or by check, draft 155
or money order drawn to the order of the Commissioner of Revenue 156
Services, any additional amount of tax, penalty and interest shown to 157
be due. 158 Substitute Bill No. 6931
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(2) Except in the case of a wilfully false or fraudulent return with 159
intent to evade the tax, no assessment of additional tax shall be made 160
after the expiration of more than three years from the date of the filing 161
of a return or from the original due date of a return, whichever is later. 162
If no return has been filed as provided under the provisions of this 163
section, the commissioner may make such return at any time 164
thereafter, according to the best information obtainable and according 165
to the form prescribed. To the tax imposed upon the basis of such 166
return, there shall be added an amount equal to ten per cent of such 167
tax, or fifty dollars, whichever is greater. The tax shall bear interest at 168
the rate of one per cent per month or fraction thereof from the due date 169
of such tax to the date of payment. Where, before the expiration of the 170
period prescribed herein for the assessment of an additional tax, a 171
taxpayer has consented in writing that such period may be extended, 172
the amount of such additional tax due may be determined at any time 173
within such extended period. The period so extended may be further 174
extended by subsequent consents in writing before the expiration of 175
the extended period. 176
(h) (1) Any carrier believing that it has overpaid any taxes due 177
under the provisions of this section may file a claim for refund in 178
writing with the commissioner within three years from the due date 179
for which such overpayment was made, stating the specific grounds 180
upon which the claim is founded. Failure to file a claim within the time 181
prescribed in this section constitutes a waiver of any demand against 182
the state on account of overpayment. The commissioner shall review 183
such claim within a reasonable time and, if the commissioner 184
determines that a refund is due, the commissioner shall credit the 185
overpayment against any amount then due and payable from the 186
carrier under this section or any provision of the general statutes and 187
shall refund any balance remaining. The commissioner shall notify the 188
Comptroller of the amount of such refund and the Comptroller shall 189
draw an order on the Treasurer in the amount thereof for payment to 190
such carrier. If the commissioner determines that such claim is not 191
valid, either in whole or in part, the commissioner shall mail notice of 192 Substitute Bill No. 6931
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the proposed disallowance to the claimant, which notice shall set forth 193
briefly the commissioner's findings of fact and the basis of 194
disallowance in each case decided in whole or in part adversely to the 195
claimant. Sixty days after the date on which it is mailed, a notice of 196
proposed disallowance shall constitute a final disallowance except 197
only for such amounts as to which the taxpayer filed, as provided in 198
subdivision (2) of this subsection, a written protest with the 199
commissioner. 200
(2) On or before the sixtieth day after the mailing of the proposed 201
disallowance, the claimant may file with the commissioner a written 202
protest against the proposed disallowance in which the claimant shall 203
set forth the grounds on which the protest is based. If a protest is filed, 204
the commissioner shall reconsider the proposed disallowance and, if 205
the claimant has so requested, may grant or deny the claimant or the 206
claimant's authorized representatives an oral hearing. 207
(3) The commissioner shall mail notice of the commissioner's 208
determination to the claimant, which notice shall set forth briefly the 209
commissioner's findings of fact and the basis of decision in each case 210
decided in whole or in part adversely to the claimant. 211
(4) The action of the commissioner on the claimant's protest shall be 212
final upon the expiration of thirty days from the date on which the 213
commissioner mails notice of the commissioner's action to the claimant 214
unless within such period the claimant seeks judicial review of the 215
commissioner's determination pursuant to subsection (l) of this section. 216
(i) (1) Any person required under this section or regulations 217
adopted thereunder to pay any tax, make a return, keep any record or 218
supply any information, who wilfully fails to pay such tax, make such 219
return, keep such records or supply such information, at the time 220
required by law, shall, in addition to any other penalty provided by 221
law, be fined not more than one thousand dollars or imprisoned not 222
more than one year, or both. Notwithstanding the provisions of section 223
54-193, no person shall be prosecuted for a violation of the provisions 224 Substitute Bill No. 6931
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of this subsection committed on or after January 1, 2023, except within 225
three years next after such violation has been committed. As used in 226
this subsection, "person" includes any officer or employee of a 227
corporation or a member or employee of a partnership under a duty to 228
pay such tax, make such return, keep such records or supply such 229
information. 230
(2) Any person who wilfully delivers or discloses to the 231
commissioner or the commissioner's authorized agent any list, return, 232
account, statement or other document, known by such person to be 233
fraudulent or false in any material matter, shall, in addition to any 234
other penalty provided by law, be guilty of a class D felony. No person 235
shall be charged with an offense under both subdivision (1) of this 236
subsection and this subdivision in relation to the same tax period but 237
such person may be charged and prosecuted for both such offenses 238
upon the same information. 239
(j) (1) Each carrier shall keep such records, receipts, invoices and 240
other pertinent papers in such form as the commissioner requires. 241
(2) In addition to the requirements set forth under subdivision (1) of 242
this subsection, each carrier shall maintain, on a monthly basis prior to 243
July 1, 2023, and on a quarterly basis on and after July 1, 2023, a list of 244
all the eligible motor vehicles that such carrier operates or causes to 245
operate on a highway in the state during such month or quarter, as 246
applicable. All such lists shall be maintained by the carrier for not less 247
than four years after the date of each such month or the last day of 248
each such quarter, as applicable, and shall be made available to the 249
commissioner upon request. 250
(3) The commissioner or the commissioner's authorized agent may 251
examine the records, receipts, invoices, other pertinent papers and 252
equipment of any person liable under the provisions of this section 253
and may investigate the character of the business of such person to 254
verify the accuracy of any return made or, if no return is made by such 255
person, to ascertain and determine the amount required to be paid. 256 Substitute Bill No. 6931
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(k) Any carrier that is aggrieved by the action of the commissioner 257
or an authorized agent of the commissioner in fixing the amount of 258
any tax, penalty or interest under this section may apply to the 259
commissioner, in writing, not later than sixty days after the notice of 260
such action is delivered or mailed to such carrier, for a hearing and a 261
correction of the amount of such tax, penalty or interest, setting forth 262
the reasons why such hearing should be granted and the amount by 263
which such tax, penalty or interest should be reduc ed. The 264
commissioner shall promptly consider each such application and may 265
grant or deny the hearing requested. If the hearing request is denied, 266
the carrier shall be notified forthwith. If the hearing request is granted, 267
the commissioner shall notify the carrier of the date, time and place for 268
such hearing. After such hearing, the commissioner may make such 269
order as appears just and lawful to the commissioner and shall furnish 270
a copy of such order to the carrier. The commissioner may, by notice in 271
writing, order a hearing on the commissioner's own initiative and 272
require a carrier or any other individual who the commissioner 273
believes to be in possession of relevant information concerning such 274
carrier to appear before the commissioner or the commissioner's 275
authorized agent with any specified books of account, papers or other 276
documents, for examination under oath. 277
(l) Any carrier that is aggrieved because of any order, decision, 278
determination or disallowance the commissioner made under 279
subsection (h) or (k) of this section may, not later than thirty days after 280
service of notice of such order, decision, determination or 281
disallowance, take an appeal therefrom to the superior court for the 282
judicial district of New Britain, which appeal shall be accompanied by 283
a citation to the commissioner to appear before said court. Such 284
citation shall be signed by the same authority and such appeal shall be 285
returnable at the same time and served and returned in the same 286
manner as is required in the case of a summons in a civil action. The 287
authority issuing the citation shall take from the appellant a bond or 288
recognizance to the state of Connecticut, with surety, to prosecute the 289
appeal to effect and to comply with the orders and decrees of the court 290 Substitute Bill No. 6931
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in the premises. Such appeals shall be preferred cases, to be heard, 291
unless cause appears to the contrary, at the first session, by the court or 292
by a committee appointed by the court. Said court may grant such 293
relief as may be equitable and, if such tax has been paid prior to the 294
granting of such relief, may order the Treasurer to pay the amount of 295
such relief. If the appeal has been taken without probable cause, the 296
court may tax double or triple costs, as the case demands and, upon all 297
such appeals that are denied, costs may be taxed against such carrier at 298
the discretion of the court but no costs shall be taxed against the state. 299
(m) The commissioner and any agent of the commissioner duly 300
authorized to conduct any inquiry, investigation or hearing pursuant 301
to this section shall have power to administer oaths and take testimony 302
under oath relative to the matter of inquiry or investigation. At any 303
hearing ordered by the commissioner, the commissioner or the 304
commissioner's agent authorized to conduct such hearing and having 305
authority by law to issue such process may subpoena witnesses and 306
require the production of books, papers and documents pertinent to 307
such inquiry or investigation. No witness under subpoena authorized 308
to be issued under the provisions of this section shall be excused from 309
testifying or from producing books, papers or documentary evidence 310
on the ground that such testimony or the production of such books, 311
papers or documentary evidence would tend to incriminate such 312
witness, but such books, papers or documentary evidence so produced 313
shall not be used in any criminal proceeding against such witness. If 314
any person disobeys such process or, having appeared in obedience 315
thereto, refuses to answer any pertinent question put to such person by 316
the commissioner or the commissioner's authorized agent, or to 317
produce any books, papers or other documentary evidence pursuant 318
thereto, the commissioner or such agent may apply to the superior 319
court of the judicial district wherein the carrier has a business address 320
or wherein the carrier's business has been conducted, or to any judge 321
of such court if the same is not in session, setting forth such 322
disobedience to process or refusal to answer, and such court or such 323
judge shall cite such person to appear before such court or such judge 324 Substitute Bill No. 6931
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to answer such question or to produce such books, papers or other 325
documentary evidence and, upon such person's refusal so to do, shall 326
commit such person to a community correctional center until such 327
person testifies, but not for a period longer than sixty days. 328
Notwithstanding the serving of the term of such commitment by any 329
person, the commissioner may proceed in all respects with such 330
inquiry and examination as if the witness had not previously been 331
called upon to testify. Officers who serve subpoenas issued by the 332
commissioner or under the commissioner's authority and witnesses 333
attending hearings conducted by the commissioner pursuant to this 334
section shall receive fees and compensation at the same rates as officers 335
and witnesses in the courts of this state, to be paid on vouchers of the 336
commissioner on order of the Comptroller from the proper 337
appropriation for the administration of this section. 338
(n) The amount of any tax, penalty or interest due and unpaid under 339
the provisions of this section may be collected under the provisions of 340
section 12-35. The warrant provided under said section shall be signed 341
by the commissioner or the commissioner's authorized agent. The 342
amount of any such tax, penalty and interest shall be a lien on the real 343
estate of the carrier from the last day of the month next preceding the 344
due date of such civil penalty until such civil penalty is paid. The 345
commissioner may record such lien in the records of any town in 346
which the real estate of such carrier is situated but no such lien shall be 347
enforceable against a bona fide purchaser or qualified encumbrancer of 348
such real estate. When any tax with respect to which a lien has been 349
recorded under the provisions of this subsection has been satisfied, the 350
commissioner shall, upon request of any interested party, issue a 351
certificate discharging such lien, which certificate shall be recorded in 352
the same office in which the lien was recorded. Any action for the 353
foreclosure of such lien shall be brought by the Attorney General in the 354
name of the state in the superior court for the judicial district in which 355
the real estate subject to such lien is situated, or, if such real estate is 356
located in two or more judicial districts, in the superior court for any 357
one such judicial district, and the court may limit the time for 358 Substitute Bill No. 6931
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redemption or order the sale of such real estate or pass such other or 359
further decree as it judges equitable. 360
(o) No tax credit or credits shall be allowable against the tax 361
imposed under this section. 362
(p) Any person who knowingly violates any provision of this 363
section for which no other penalty is provided shall be fined one 364
thousand dollars. 365
(q) The commissioner may adopt regulations, in accordance with 366
the provisions of chapter 54, to implement the provisions of this 367
section. 368
(r) At the close of each fiscal year, commencing with the fiscal year 369
ending June 30, 2023, in which the tax imposed under the provisions of 370
this section is received by the commissioner, the Comptroller is 371
authorized to record as revenue for such fiscal year the amount of such 372
tax that is received by the commissioner not later than five business 373
days from the July thirty-first immediately following the end of such 374
fiscal year. 375
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2023 12-493a
Statement of Legislative Commissioners:
Subsec. (c)(1)(A) was rewritten for accuracy.
FIN Joint Favorable Subst. -LCO