Annual and Quarterly Lists of Distributors for
Motor Vehicle Fuels Tax Purposes
BACKGROUND: It has been the longstanding policy of the Department to publish, on an annual basis, a list of distributors that are licensed for motor vehicle fuels tax purposes. It is the position of the Department that, because it is expressly authorized by law to "make public the number of gallons of fuel sold or used by [each] distributor, as contained in [the distributor's tax return under Conn. Gen. Stat. § 12-458(a)], notwithstanding the provisions of § 12-15 or any other section," the Department is authorized to make public the names of such distributors. The motor vehicle fuels tax is not payable on motor vehicle fuels sold to a person licensed as a distributor. This list is published in order to facilitate the determination of whether a person is in fact a licensed distributor. The list is updated quarterly to include newly licensed distributors, as well as to remove persons no longer licensed as distributors.
PS 92(14), issued November 16, 1992, announced that in addition to publishing an annual list of distributors that are licensed for motor vehicle fuels tax purposes, the Department would now publish, on a quarterly basis, a list of persons being added to or deleted from the preceding annual list.
PURPOSE: This Policy Statement explains new procedures for acquiring annual and quarterly lists of distributors that are licensed for motor vehicle fuels tax purposes.
STATUTORY AUTHORITY: Conn. Gen. Stat. § 12-458(a).
EFFECTIVE DATE: This Policy Statement is effective upon issuance.
HOW TO OBTAIN ANNUAL AND QUARTERLY LISTS: From this point on, it will be the policy of the Department to make annual and quarterly lists of distributors that are licensed for motor vehicle fuels tax purposes available primarily on the Department's site on the World Wide Web. As a cost-saving measure, the Department will discontinue its practice of mailing copies of the annual list. However, hard copies of the lists will be available upon request (see below).
Internet: You also may retrieve the annual and quarterly lists 24 hours a day from the Department's site on the World Wide Web. You can reach the Department's web site at: https://www.ct.gov/drs
Hard Copies: Taxpayers may obtain hard copies of the lists in person from the Registration Walk-In Unit at 25 Sigourney Street in Hartford, weekdays during business hours or by mailing a self-addressed, 8 1/2" x 11" envelope stamped with $1.21 pre-paid postage to:
MOTOR VEHICLE FUELS DISTRIBUTOR LIST
Attn: Registration Unit
Department of Revenue Services
25 Sigourney Street
Hartford, CT 06106-5032.
The annual list will continue to be available on or about January 31 of each year. The quarterly lists will be available on or about April 30, July 31, and October 31 of each year. The quarterly lists will not be cumulative; preceding quarterly lists will need to be retained until the new annual list is released.
EFFECT ON OTHER DOCUMENTS: This Policy Statement modifies and supersedes PS 92(14.3).
EFFECT OF THIS DOCUMENT: A Policy Statement (PS) is a document that explains in depth a current Department position, policy or practice affecting the tax liability of taxpayers.
FOR FURTHER INFORMATION: For further information on the Motor Vehicle Fuels Distributor lists, please call the Excise/Public Services Subdivision of the Audit Division of the Department of Revenue Services at 860-541-3225, during business hours.
To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24 hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24 hours a day from our site on the World Wide Web at https://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
Motor Vehicle Fuels Tax
Replaces: PS 92(14.3) (Issued: 1/13/97)