Sec. 12-486. Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.
Sec. 12-486. Inspection of books and records by the commissioner.
Agreements with other jurisdictions for cooperative audits. International fuel tax
agreement. (a) The Commissioner of Revenue Services and his authorized agents and
representatives may, at any reasonable time, inspect the books and records of any motor
carrier subject to the tax imposed by this chapter.
(b) The commissioner may enter into agreements with the appropriate authorities
of other jurisdictions having statutes similar to this chapter for the cooperative audit of
motor carrier reports and returns. In performing any such audit or part thereof, the officers and employees of the other jurisdiction or jurisdictions shall be deemed authorized
agents of this state for such purpose, and such audits or parts thereof shall have the same
effect as similar audits or parts thereof made by the Department of Revenue Services.
(c) (1) For purposes of this subsection:
(A) "Department" means the Department of Revenue Services.
(B) "Commissioner" means the Commissioner of Revenue Services.
(C) "Motor carrier" means any individual, firm, association, or private or public
corporation engaged in interstate commercial operation of motor vehicles, any part of
which is within this state or any other jurisdiction that is party to an agreement under
this subsection.
(D) "Licensee" means any motor carrier who has been issued a motor fuels tax
license under an agreement entered into under this subsection.
(E) "Jurisdiction" means a state, territory or possession of the United States, the
District of Columbia, a foreign country or a province of a foreign country.
(F) "Base jurisdiction" means the jurisdiction in which the licensee is legally domiciled, or in the case of a licensee who has no legal domicile, the jurisdiction from or in
which the licensee's vehicles are most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled.
(G) "Motor fuels" means "fuels" as defined in section 12-455a.
(H) "Motor fuels taxes" means the tax imposed under this chapter and any similar
tax imposed by other jurisdictions that are parties to an agreement under this subsection.
(2) In lieu of the requirements of this chapter with respect to licensing, bonding,
reporting and auditing, the commissioner may enter into the International Fuel Tax
Agreement or other cooperative agreements with another jurisdiction or other jurisdictions to permit base jurisdiction licensing of motor carriers who are liable for the tax
imposed by this chapter and to provide for the cooperation and assistance among the
jurisdictions that are parties to the agreement in the administration and collection of
motor fuels taxes. No agreement, arrangement, declaration, or amendment to an
agreement is effective until stated in writing and approved by the commissioner. If the
commissioner enters into the International Fuel Tax Agreement or other cooperative
agreement under this subsection, and if the provisions set forth in that agreement or
other agreement are different from provisions prescribed by other sections of the general
statutes, then the agreement provisions shall prevail.
(3) The amount of the tax imposed and collected on behalf of this state under an
agreement entered into under this subsection shall be determined as provided in this
chapter.
(4) An agreement entered into under this subsection may provide for determining
(A) the base jurisdiction for motor carriers, (B) record-keeping requirements, (C) audit
procedures, (D) exchange of information, (E) persons eligible to be licensees, (F) license
revocation, (G) tax reporting requirements and periods, (H) penalties and interest for
filing of tax reports or payment of tax after the due dates prescribed by the agreement,
(I) procedures for forwarding of taxes, penalties and interest collected on behalf of
another jurisdiction to that jurisdiction, (J) if bonding is required and (K) any additional
provisions which will facilitate the administration of the agreement.
(5) Notwithstanding any provision of the general statutes to the contrary, the commissioner may, as required by the terms of an agreement entered into under this subsection, forward to any official of another jurisdiction that is a party to the agreement any
information in the possession of the department relative to the manufacture, receipt,
sale, use, transportation or shipment of motor fuels by any person. The commissioner
may disclose to any official of another jurisdiction that is a party to the agreement the
location of offices, motor vehicles and other real and personal property of motor carriers.
(6) An agreement entered into under this subsection may provide for each jurisdiction that is a party to the agreement to audit the records of licensees based in such
jurisdiction to determine if the motor fuel taxes due each jurisdiction are properly reported and paid. Each jurisdiction that is a party to the agreement shall forward the
findings of the audits performed on licensees based in such jurisdiction to each other
jurisdiction that is a party to the agreement in which the carrier has taxable use of motor
fuels. Such findings may be served upon the licensee and shall have the same effect as
the audit findings made by the department.
(7) No agreement entered into under this subsection may preclude the department
from auditing the records of any motor carrier who has used motor fuels in this state.
Any licensee or motor carrier who is eligible to be a licensee from whom the department
has requested records shall make the records available at the location designated by the
department or may request the department to audit such records at the place of business
of such licensee or motor carrier. If the place of business is located outside this state,
the department may require such licensee or motor carrier to reimburse the department
for authorized per diem and travel expenses.
(8) The legal remedies for any motor carrier who is served with an order or assessment under an agreement entered into under this subsection are as prescribed in section
12-489.
(9) This subsection shall be applied and construed to effectuate its general purpose
to make uniform the law with respect to the subject of this subsection among jurisdictions
enacting it for the purpose of participating in the International Fuel Tax Agreement.
(10) The commissioner may enter into the International Fuel Tax Agreement on or
after July 1, 1993, provided that such entry is not effective before January 1, 1996.
(1961, P.A. 575, S. 9; 1967, P.A. 23, S. 3; P.A. 77-614, S. 139, 610; P.A. 93-179, S. 1.)
History: 1967 act added provisions re cooperative audits of motor carrier reports and returns; P.A. 77-614 substituted
commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 93-179 divided existing provisions
into Subsecs. (a) and (b) and added new Subsec. (c) re entry into the International Fuel Tax Agreement; (Revisor's note:
In 1997 the Revisors editorially corrected a reference in Subsec. (c)(4) from "payment of tax after the dues dates
prescribed ..." to "payment of tax after the due dates prescribed ...").