Page 588

House Bill No. 5506

Public Act No. 22-118 588 of 739

Sec. 431. Subsection (a) of section 1 of special act 22-2 is amended to read as follows (Effective from passage): Notwithstanding the provisions of subparagraphs (A) and (B) of subdivision (2) of subsection (a) of section 12-458 of the general statutes, from April 1, 2022, to [June] November 30, 2022, inclusive, the tax imposed under said subparagraphs shall not apply to fuels or gasohol sold or used by a distributor in this state. Nothing in this section shall be construed to affect the tax due pursuant to subparagraphs (C) to (E), inclusive, of subdivision (2) of subsection (a) of section 12-458 of the general statutes on propane, natural gas or diesel sold or used by a distributor in this state. As used in this section, "distributor" and "fuels" have the same meanings as provided in section 12-455a of the general statutes and "gasohol" has the same meaning as provided in section 14- 1 of the general statutes. Sec. 432. Section 12-459 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2022): (a) The payment of the tax provided for by section 12-458 shall be subject to refund as provided herein when such fuel has been sold for use of any of the following: (1) Any person, other than one engaged in the business of farming, when such fuel is used other than in motor vehicles licensed or required to be licensed to operate upon the public highways of this state, except that no tax paid on fuel [which] that is taken out of this state in a fuel tank connected with the engine of a motor vehicle and [which] that is consumed without this state shall be refunded; (2) [any] Any person engaged in the business of farming, when such fuel is used other than in motor vehicles licensed or required to be licensed to operate upon the public highways of this state or such fuel is used in motor vehicles registered exclusively for farming purposes,