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

Conn. Gen. Stat. § 12-601 (2026)

Severability

✓ current as of May 2026
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If any section, part, clause or phrase in sections 12-587 to 12-602, inclusive, is for any reason held to be invalid or unconstitutional, sections, parts, clauses and phrases in said sections not held to be invalid or unconstitutional shall not be affected and shall remain in full force and effect.

(P.A. 80-71, S. 15, 30.)

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

Cited. 202 C. 583.

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Notes of Decisions
Cited in 1 case, 1987–1987 · leading case: Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987).
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Texaco Refining & Mktg. Co. v. Comm'r of Revenue Servs., 522 A.2d 771 (Conn. 1987). · cites it 2× “” General Statutes § 12-601. 18 Although the legislature’s first preference, to have the petroleum distributors bear the entire cost of the gross earnings tax, cannot be implemented constitutionally, we are obligated to enforce its secondary preference that the petroleum…”
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