Sec. 42-234b. Price of petroleum products not to include amount in excess of tax liability. Enforcement by Commissioner of Consumer Protection. Unfair trade practice.
214 words·~1 min read·
/ct/title-42/chapter-743h-profiteering/42-234b·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Any company subject to the tax imposed by chapter 227 shall not include in any billing with respect to the first sale of petroleum products in this state any amount representing the petroleum products gross earnings tax that is in excess of the tax liability imposed by section 12-587 .
(1)In enforcing this section, the Commissioner of Consumer Protection, in said commissioner's sole discretion, may undertake investigations upon consideration of the information presented to the Department of Consumer Protection, including, but not limited to, the number of complaints, the geographic areas reporting possible violations, an increase or decrease over time of the number of complaints, the basis for each complaint, and the credibility of the evidence presented of possible violations.
(2)The commissioner may require that complaints under this section be reported on the department's web site, or in such other way as the commissioner may determine will best serve the interests of the public and the department.
(c)On and after April 15, 2012, any violation of this section shall be deemed an unfair or deceptive trade practice under subsection
(a)of section 42-110b . Such violation shall be in lieu of, and not in addition to, any penalty imposed by chapter 227 for the action described in this section.