HB 6688 — AN ACT CONCERNING A HIGHWAY USE FEE.
Last action — SIGNED BY GOVERNOR
-
✓Introduced
-
✓In Committee
-
✓Passed House
-
✓Passed Senate
-
✓To Executive
-
6Enacted
This bill has been enacted into law. Introduced June 06, 2021. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
-
Enacted
Current position in the legislative process.
-
4 sponsors
4 primary, 0 co-sponsors signed on.
-
Single-party support
Sponsorship is currently within one party (4 D).
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Bill Text
What changed in the latest version
417 added · 427 removed417 line(s) added, 427 removed.
GeneralHouse Assembly Bill No.
6688 JanuaryPublic Session,Act 2021 LCO No.
1030021-177 ReferredAN toACT CommitteeCONCERNING onA NoHIGHWAY CommitteeUSE IntroducedFEE. by:
REP.
RITTER M., 1 Dist.
th SEN.
LOONEY, 11 Dist.
REP.
ROJAS, 9 Dist.
SEN.
DUFF, 25 Dist.
AN ACT CONCERNING A HIGHWAY USE FEE.
(4) "Eligible motor vehicle" means a motor vehicle, as defined in section14-1ofthegeneralstatutes,that(A)hasagrossweightoftwenty- six thousand pounds or more, and (B) carries a classification between LCOClass No.8 and Class 13, inclusive, under the Federal Highway Administration vehicle classification system.
10300"Eligible 1motor ofvehicle" 13does Billnot No.include a motor vehicle carrying or transporting milk or dairy product to or from a dairy farm that holds a license to ship milk;
Class(5) 8"Gross andweight" Classhas 13,the inclusive,same undermeaning theas Federalprovided Highwayin Administrationsection vehicle14-1 classificationHouse system;Bill No.
(5)6688 "Gross weight" has the same meaning as provided in section 14-1 of the general statutes;
T1 Gross Weight in Pounds Rate in Dollars T2 26,000-28,000 0.0250 T3 28,001-30,000 0.0279 T4 30,001-32,000 0.0308 T5 32,001-34,000 0.0337 T6 34,001-36,000 0.0365 T7 36,001-38,000 0.0394 T8 38,001-40,000 0.0423 T9 40,001-42,000 0.0452 T10 42,001-44,000 0.0481 T11 44,001-46,000 0.0510 LCO46,001-48,000 0.0538 48,001-50,000 0.0567 Public Act No.
1030021-177 2 of 1314 House Bill No.
T126688 46,001-48,000 0.0538 T13 48,001-50,000 0.0567 T14 50,001-52,000 0.0596 T15 52,001-54,000 0.0625 T16 54,001-56,000 0.0654 T17 56,001-58,000 0.0683 T18 58,001-60,000 0.0712 T19 60,001-62,000 0.0740 T20 62,001-64,000 0.0769 T21 64,001-66,000 0.0798 T22 66,001-68,000 0.0827 T23 68,001-70,000 0.0856 T24 70,001-72,000 0.0885 T25 72,001-74,000 0.0913 T26 74,001-76,000 0.0942 T27 76,001-78,000 0.0971 T28 78,001-80,000 0.1000 T29 80,001 and over 0.1750 (c) (1) Each carrier shall file with the commissioner, on or before the last day of each month, a return for the calendar month immediately preceding, in such form and containing such information as the commissioner may prescribe.
(2) Notwithstanding the provisions of subsection (a) of section 13b- 61ofthegeneralstatutes,thecommissionershalldepositintotheSpecial61ofthegeneralstatutes,thecommissionershalldepositinto LCOtheSpecial Transportation Fund established under section 13b-68 of the general Public Act No.
1030021-177 3 of 1314 House Bill No.
Transportation6688 Fund established under section 13b-68 of the general statutes the amounts received by the state from the tax imposed under this section.
The commissionerPublic shallAct provide at least thirty days' notice, in writing, to LCO No.
1030021-177 4 of 1314 House Bill No.
6688 commissioner shall provide at least thirty days' notice, in writing, to such carrier of the date, time and place of such hearing and may serve such notice personally or by registered or certified mail.
(f) Each person, other than a carrier, who is required, on behalf of suchcarrier,tocollect,truthfullyaccountforsuchcarrier,tocollect,truthfullyaccountforandpayoverataximposed andpayoverataximposed on such carrier under this section and who wilfully fails to collect, truthfully account for and pay over such tax or who wilfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over, including any penalty or interest attributable to such wilful failure to collect or truthfully account for and pay over such tax or such wilful attempt to evade or defeat such tax, provided such penalty shall only be imposed against such person in the event that such tax, penalty or interest cannot otherwise be collected from such carrier.
For purposes of this subsection, "person" includes any individual, corporation, limited liability company or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member of or employee ofany partnership or limited liability company who, as such officer, employee or member, is under a dutyPublic toAct fileNo. a tax return under this section on behalf of a carrier or to collect or truthfully account for and pay over a tax imposed under this section on behalf of such carrier.
LCO21-177 5 of 14 House Bill No.
103006688 5duty to file a tax return under this section on behalf of 13a Billcarrier No.or to collect or truthfully account for and pay over a tax imposed under this section on behalf of such carrier.
Any decision rendered by any federal court holding that a taxpayer has filed a fraudulent return with the Director of Internal Revenue shall subject the taxpayer to the penalty imposed by this section without the necessity of further proof thereof, except when it can be shown that the return to the state so differed from thePublic returnAct toNo. the federal government as to afford a reasonable presumption that the attempt to defraud did not extend to the return filed with the state.
Within21-177 thirty6 days of the14 mailingHouse ofBill such notice, the taxpayer shall pay to the commissioner, in cash, or by check, draft or money order drawn to the order of the Commissioner of Revenue Services, any additional amount of tax, penalty and interest shown to be LCO No.
103006688 6the ofreturn 13to Billthe No.federal government as to afford a reasonable presumption that the attempt to defraud did not extend to the return filed with the state.
Within thirty days of the mailing of such notice, the taxpayer shall pay to the commissioner, in cash, or by check, draft or money order drawn to the order of the Commissioner of Revenue Services, any additional amount of tax, penalty and interest shown to be due.
The commissioner shall review such claim within a reasonablePublic timeAct and,No. if the commissioner determines that a refund is due, thecommissioner shallcredit theoverpayment against any amount then due and payable from the carrier under this section or any provision of the general statutes and shall refund any balance remaining.
21-177 7 of 14 House Bill No.
6688 reasonable time and, if the commissioner determines that a refund is due, thecommissioner shallcredit theoverpayment against any amount then due and payable from the carrier under this section or any provision of the general statutes and shall refund any balance remaining.
If the commissioner determines that such claim is not valid, either in whole or inpart, thecommissioner shallmailnotice of theproposeddisallowance LCOto No.the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant.
10300 7 of 13 Bill No.
to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant.
(4) The action of the commissioner on the claimant's protest shall be final upon the expiration of thirty days from the date on which the commissioner mails notice of the commissioner's action to the claimant unless within such period the claimant seeks judicial review of the commissioner'sPublic determinationAct pursuantNo. to subsection (l) of this section.
Show all 72 changed lines (32 more)
21-177 8 of 14 House Bill No.
6688 commissioner's determination pursuant to subsection (l) of this section.
Notwithstanding the provisions of section 54-193 of the general statutes, no person shall be prosecuted for a violation of the provisions of this subsection committed on or after January 1, 2023, LCOexcept No.within three years next after such violation has been committed.
10300 8 of 13 Bill No.
except within three years next after such violation has been committed.
All such lists shall bePublic maintainedAct byNo. the carrier for not less than four years after the date of each such month and shall be made available to the commissioner upon request.
21-177 9 of 14 House Bill No.
6688 be maintained by the carrier for not less than four years after the date of each such month and shall be made available to the commissioner upon request.
(k) Any carrier that is aggrieved by the action of the commissioner or an authorized agent of the commissioner in fixing the amount of any tax, penalty or interest under this section may apply to the LCOcommissioner, No.in writing, not later than sixty days after the notice of such action is delivered or mailed to such carrier, for a hearing and a correctionoftheamount ofsuchtax,penalty or interest,setting forththe reasons why such hearing should be granted and the amount by which such tax, penalty or interest should be reduced.
10300 9 of 13 Bill No.
commissioner, in writing, not later than sixty days after the notice of such action is delivered or mailed to such carrier, for a hearing and a correctionoftheamount ofsuchtax,penalty or interest,setting forththe reasons why such hearing should be granted and the amount by which such tax, penalty or interest should be reduced.
(l) Any carrier that is aggrieved because of any order, decision, determinationPublic orAct disallowanceNo. the commissioner made under subsection (h) or (k) of this section may, not later than thirty days after service of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of New Britain, which appeal shall be accompanied by a citation to the commissioner to appear before said court.
21-177 10 of 14 House Bill No.
6688 determination or disallowance the commissioner made under subsection (h) or (k) of this section may, not later than thirty days after service of notice of such order, decision, determination or disallowance, take an appeal therefrom to the superior court for the judicial district of New Britain, which appeal shall be accompanied by a citation to the commissioner to appear before said court.
The authority issuing the citation shall take from the appellant a bond or recognizance to the state of Connecticut, withsurety,towithsurety, to prosecute theappealtheappealto to effect andto comply with the orders and decrees of the court in the premises.
Said court may grant such relief as may be equitable and, LCOif No.such tax has been paid prior to the granting of such relief, may order the Treasurer to pay the amount of such relief.
10300 10 of 13 Bill No.
if such tax has been paid prior to the granting of such relief, may order the Treasurer to pay the amount of such relief.
No witness under subpoena authorized to be issued under the provisions of this section shall be excused from testifying or fromproducing books,papersor documentary evidence on thePublic groundAct thatNo. such testimony or the production of such books, papers or documentary evidence would tend to incriminate such witness, but such books, papers or documentary evidence so produced shall not be used in any criminal proceeding against such witness.
If21-177 any11 person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to such person by the commissioner or the commissioner's authorized agent, or to produce any books, papers or other documentary evidence pursuant thereto, the commissioner or such agent may apply to the superior court of the14 judicialHouse districtBill wherein the carrier has a business address or wherein the carrier's business has been conducted, or to any judge of such court if the same is not in session, setting forth such disobedience to process or refusal to answer, and such court or such judge shall cite such person to appear before such court or such judge to answer such question or to produce such books, papers or other documentary evidence and, upon such person's refusal so to do, shall commit such person to a community correctional center until such person testifies, but not for a period longer LCO No.
103006688 11the ground that such testimony or the production of 13such Billbooks, No.papers or documentary evidence would tend to incriminate such witness, but such books, papers or documentary evidence so produced shall not be used in any criminal proceeding against such witness.
If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to such person by the commissioner or the commissioner's authorized agent, or to produce any books, papers or other documentary evidence pursuant thereto, the commissioner or such agent may apply to the superior court of the judicial district wherein the carrier has a business address or wherein the carrier's business has been conducted, or to any judge of such court if the same is not in session, setting forth such disobedience to process or refusal to answer, and such court or such judge shall cite such person to appear before such court or such judge to answer such question or to produce such books, papers or other documentary evidence and, upon such person's refusal so to do, shall commit such person to a community correctional center until such person testifies, but not for a period longer than sixty days.
The amount of any such tax, penalty and interest shall bePublic aAct lienNo. on the real estate of the carrier from the last day of the month next preceding the due date of such civil penalty until such civil penalty is paid.
21-177 12 of 14 House Bill No.
6688 be a lien on the real estate of the carrier from the last day of the month next preceding the due date of such civil penalty until such civil penalty is paid.
LCO No.
10300 12 of 13 Bill No.
(r) At the close of each fiscal year, commencing with the fiscal year ending June 30, 2023, in which the tax imposed under the provisions of this section is received by the commissioner, the Comptroller is authorized to record as revenue for such fiscal year the amount of such taxthatisreceivedbythecommissionernotlaterthanfivebusinessdays fromPublic theAct JulyNo. thirty-first immediately following the end of such fiscal year.
This21-177 act13 shallof take14 effectHouse asBill followsNo. and shall amend the following sections:
Section6688 1 from passagethe andJuly Newthirty-first sectionimmediately applicablefollowing tothe calendarend monthsof commencingsuch onfiscal oryear. after January 1, 2023 LCO No.
10300Approved 13July of12, 132021 Public Act No.
21-177 14 of 14
Show all 72 changed rows (32 more)
View plain text versions (2)
- Chaptered Public Act No. 21-177 Current pdf
- New Bill View text pdf
Action History
-
SIGNED BY GOVERNOR
-
TRANSMITTED BY SECRETARY OF THE STATE TO GOVERNOR
-
TRANSMITTED TO SECRETARY OF THE STATE
-
PUBLIC ACT 21-177
-
IN CONCURRENCE
-
SEN. PASSED, HO. AMEND. SCH. B
-
SEN. ADOPTED HO. AMEND. SCH. B
-
TRANSMITTED PURSUANT TO JOINT RULE 17
-
HOUSE PASSED, HOUSE AMEND. SCH. B
-
HOUSE REJECTED HOUSE AMEND. SCH. D
-
HOUSE REJECTED HOUSE AMEND. SCH. C
-
HOUSE ADOPTED HOUSE AMEND. SCH. B
-
HOUSE REJECTED HOUSE AMEND. SCH. A
-
EMERGENCY CERTIFICATION
Sponsors
- Matthew Ritter · Primary
- Jason Rojas · Primary
- Bob Duff · Primary
- Martin M. Looney · Primary
Sponsorship breakdown
Export CSV (upgrade) →4 sponsors · 0 co-sponsors · 183 not signed on
Sponsors (4)
- Matthew Ritter Democratic
- Jason Rojas Democratic
- Bob Duff Democratic
- Martin M. Looney Democratic
Co-sponsors (0)
None.
Not signed on (183)
183 members have not signed on to this bill.
Show all 183 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Subjects
Frequently asked questions
- Who sponsors HB 6688?
- HB 6688 is sponsored by Matthew Ritter (Democratic), Jason Rojas (Democratic), Bob Duff (Democratic), and Martin M. Looney (Democratic).
- What is the current status of HB 6688?
- This bill has been enacted into law. Introduced June 06, 2021. Enacted.
- Where can I track HB 6688?
- Track HB 6688 free on One Click Politics — get push/email alerts when it moves.
Make your voice heard on HB 6688
Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.
Stay ahead of HB 6688
Last checked for changes 2 months ago · updated continuously
One Click Politics tracks every bill in Congress and all 50 states.
Track this bill →