Connecticut § 12-413a - Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
Full text of Connecticut Connecticut General Statutes § 12-413a — Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair., with citation guidance and answers to common questions.
§ 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 thirty-first day of May 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; P.A. 13-151, S. 2.)
History: P.A. 83-455 effective July 1, 1983, and applicable to such use of vessels occurring on or after said date; P.A. 13-151 changed tax exempt period from October 1 until April 30 to October 1 until May 31, effective June 25, 2013.
Cited. 44 CS 1.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-413a
What does Connecticut General Statutes § 12-413a cover?
Section 12-413a ("Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-413a?
A common citation format is "Connecticut General Statutes § 12-413a" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-413a apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.