Connecticut § 12-475a - Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.
Full text of Connecticut Connecticut General Statutes § 12-475a — Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits., with citation guidance and answers to common questions.
§ 12-475a. Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.
Sec. 12-475a. Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits. The Commissioner of Revenue Services may, for purposes of cooperative audits of reports and returns related to the state tax on motor vehicle fuels, enter into agreements with the appropriate authorities of other jurisdictions imposing tax on motor vehicle fuels similar to that imposed in Connecticut under this chapter. In performing any such audit or part thereof, any officer or employee of any such other jurisdiction shall be deemed an authorized agent of this state for such purpose and such audit or part thereof shall have the same effect as a similar audit by the Department of Revenue Services.
(P.A. 90-54.)
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-475a
What does Connecticut General Statutes § 12-475a cover?
Section 12-475a ("Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.") 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 § 12-475a?
A common citation format is "Connecticut General Statutes § 12-475a" (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 § 12-475a 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.