Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 227 — Sale of Petroleum Products Gross Earnings Tax
Connecticut General Statutes

Conn. Gen. Stat. § 12-599 (2026)

Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*

✓ current as of May 2026
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(a) It is not the intention of the General Assembly that the tax imposed under section 12-587 be construed as a tax upon purchasers of petroleum products, but that such tax shall be levied upon and be collectible from petroleum companies as defined in said section 12-587, and that such tax shall constitute a part of the operating overhead of such companies.

(b) No petroleum company subject to the tax imposed under section 12-587 shall raise its posted wholesale rack price in Connecticut for any petroleum product exempt from the federal Emergency Petroleum Allocation Act (P.L. 93-159) by an amount higher than the average amount by which such company raises its wholesale rack price for such product in all ports on the eastern coast of the United States.

(P.A. 80-71, S. 13, 30.)

*Note: Unconstitutional as violative of supremacy clause. Mobil Oil Corp. v. Dubno (D.C. 1980) 492 F. Supp. 1004.

History: P.A. 80-71 effective July 1, 1980, and applicable to calendar quarters commencing on or after that date.

Cited. 202 C. 583.

Cited. 44 CS 407.

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Notes of Decisions
Cited in 4 cases, 1987–2011 · leading case: Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011).
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Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011). · cites it 42× “In addition to expressing the legislature's intent regarding the construction of the provisions concerning the imposition of the petroleum tax, § 12-599 also prohibits petroleum distributors from passing on the cost of the petroleum tax to purchasers by raising the prices of…”
Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987). · cites it 8× “The legislature expressly described that purpose in General Statutes § 12-599 (a), which states: “It is not the intention of the general assembly that the tax imposed under section 12-587 be construed as a tax upon purchasers of *595 petroleum products, but that such tax shall…”
Nelson v. Appleway Chevrolet, Inc., 160 Wash. 2d 173 (Wash. 2007). “See Conn. Gen. Stat. § 12-599 (a) (“It is not the intention of the General Assembly that the tax .”
Van Eck v. Gavin, 690 A.2d 460 (Conn. Super. Ct. 1996). · cites it 3× “General Statutes § 12-599 (a) provides that “[i]t is not the intention of the general assembly that the [petroleum sales tax] be construed as a tax upon purchasers of petroleum products, but that such tax be levied upon and be collectible from petroleum companies .”
Conn. Gen. Stat. § 12-599(a): 1 case
Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011). “In addition to expressing the legislature's intent regarding the construction of the provisions concerning the imposition of the petroleum tax, § 12-599 also prohibits petroleum distributors from passing on the cost of the petroleum tax to purchasers by raising the prices of…”
Conn. Gen. Stat. § 12-599(b): 1 case
Housatonic R.R. v. Comm'r of Revenue Servs., 21 A.3d 759 (Conn. 2011). “In addition to expressing the legislature's intent regarding the construction of the provisions concerning the imposition of the petroleum tax, § 12-599 also prohibits petroleum distributors from passing on the cost of the petroleum tax to purchasers by raising the prices of…”
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