Sec. 12-412g. Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.
Sec. 12-412g. Calculation of sales tax on transfer of vehicles used in state's
interest-free vanpool program. The tax imposed by this chapter on the transfer of
motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 146, to the person assigned the use of such vehicle
under such program, shall be calculated on the basis of such vehicle's fair market value
as determined by the Commissioner of Transportation at the time of such transfer.
(P.A. 87-445, S. 1, 2.)
History: (Revisor's note: In 2003 a reference to "chapter 219" was changed editorially by the Revisors to "this chapter").