CT HB06931

Changes highway use tax reporting from monthly to quarterly beginning July 1, 2023; carriers report monthly for periods through June 30, 2023, then switch to quarterly reporting thereafter.

Applies tax to carriers operating eligible motor vehicles (gross weight 26,000+ pounds, Federal Highway Administration Classes 8-13) measured by miles traveled within Connecticut at rates ranging from $0.0250 to $0.1750 per mile based on vehicle weight.

Requires carriers to obtain permits from the Commissioner of Revenue Services and maintain electronic filing and payment; permits can be revoked, suspended, or cancelled for non-compliance or non-use.

Establishes penalties for non-compliance including interest at 1% per month, negligence penalties of 10% (minimum $50), and fraud penalties of 25% of deficiencies; allows three-year assessment window except for fraudulent returns.

Deposits tax revenue into the Special Transportation Fund and allows carriers to file refund claims within three years; provides appeal process to Superior Court for disputes over tax assessments.