Conn. Gen. Stat. § 12-412g: Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.

The tax imposed by this chapter on the transfer of motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 146, to the person assigned the use of such vehicle under such program, shall be calculated on the basis of such vehicle's fair market value as determined by the Commissioner of Transportation at the time of such transfer.