Sec. 12-413a. Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
Sec. 12-413a. Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair. Notwithstanding the provisions of section
12-411, the tax imposed thereunder shall not be applicable, in the period commencing
on the first day of October in any year to and including the thirtieth day of April next
succeeding, with respect to the use of any vessel within this state exclusively for purposes
of (1) delivery of such vessel to a facility in this state for storage, including dry storage
and storage in water by means of apparatus preventing ice damage to the hull, maintenance or repair or (2) the actual process of storage, maintenance or repair of such vessel.
The provisions of this section shall have no effect upon liability for tax under this chapter
related to the sale or use of such vessel other than such liability which may be established
in relation to the specific use of such vessel as described in this section.
(P.A. 83-455, S. 1, 4.)
History: P.A. 83-455 effective July 1, 1983, and applicable to such use of vessels occurring on or after said date.
Cited. 44 CS 1.