Sec. 12-484. Reports by carriers.
Sec. 12-484. Reports by carriers. Except as otherwise provided in this section,
every motor carrier subject to the tax imposed by this chapter shall, on or before the last
day of January, April, July and October, annually, or on or before the last day of the
month following such reporting period, other than a quarterly period as may be established under regulations promulgated by the Commissioner of Revenue Services, make
to the commissioner such reports of its operations during the quarter or such other period,
as the case may be, ending the last day of the preceding month as the commissioner
may require and such other reports from time to time as the commissioner may deem
necessary. The commissioner shall adopt in accordance with chapter 54 and enforce
regulations relating to the administration and enforcement of this chapter. The commissioner by regulation may exempt from the aforesaid reporting requirements of this section, as a class, (1) those motor carriers operating solely within this state and (2) those
motor carriers purchasing motor fuel solely within this state, and require in each such
instance an annual report, if in his discretion the enforcement of this chapter would not
be adversely affected by such regulation.
(1961, P.A. 575, S. 7; P.A. 77-614, S. 139, 610; P.A. 87-33; P.A. 89-9, S. 1, 2.)
History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979;
P.A. 87-33 required commissioner to adopt and enforce regulations relating to administration and enforcement of chapter;
P.A. 89-9 enabled the commissioner, by regulation, to allow reports of operations for periods other than quarterly and to
exempt as a class motor carriers purchasing motor fuel solely within this state, requiring an annual report in such cases in
lieu of any other reporting period.