Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

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Charter or Special Operations Provisions Repealed: The provisions of the Motor Carrier Road Tax Act (Conn.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its charter or special operations constituted a small percentage of its total operations in Connecticut, has been repealed.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.

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