Sec. 12-485. Joint reports.
Sec. 12-485. Joint reports. (a) Two or more motor carriers regularly engaged in
the transportation of passengers on through buses on through tickets in pool service
may, at their option, make joint reports of their entire operations in this state. The taxes
imposed by section 12-479 shall be calculated on the basis of such joint reports as though
such carriers were a single carrier; and the carriers making such reports shall be jointly
and severally liable for the taxes.
(b) Such joint reports shall show the total number of over-the-road miles traveled
in this state and the total number of gallons of motor fuel purchased in this state by the
reporting carriers. Credits to which the carriers making a joint return are entitled shall
not be allowed as credits to any other carrier; but carriers filing joint reports shall permit
all carriers engaged in this state in pool operations with them to join in filing joint reports.
(c) The vehicles of carriers filing joint reports shall be deemed to have consumed
on the average one gallon of motor fuel for each five miles traveled unless evidence
discloses that a different amount was consumed.
(1961, P.A. 575, S. 8.)