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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-665: Imposition of surcharge.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 228e. TOURISM ACCOUNT SURCHARGE

A surcharge is hereby imposed on the rental or leasing, for a period of thirty consecutive calendar days or less, of a passenger motor vehicle by any person licensed pursuant to section 14-15. Said surcharge shall be in addition to any tax otherwise applicable to any such transaction. No surcharge shall be imposed under this section for the rental or leasing of a motor vehicle pursuant to a written agreement having a term of more than thirty days.

Collected 2026-09-06T19:07:00Z. Source file · JSON

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