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Title 12, Chapter 221 Motor Vehicle Fuels Tax, §12-455 – 12-476; Title 14, Chapter 246 § Sec. 14-1, Definitions (38) “Fuels”. Title 12, Chapter 227 Sale of Petroleum Products Gross Earnings Tax, §12-587 – 12-602; Conn. Agencies Regs. §12-602-1a Definitions and §12-602-2 Credits and Deductions. Section 3-State Point of Taxation ................
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