AN ACT ELIMINATING THE HIGHWAY USE TAX.

SB 105 eliminates the highway use tax by amending section 12-493a of the general statutes. This bill directly affects individuals and businesses that previously paid this tax on highway usage, though the specific taxpayer base isn't detailed in the bill text. The key mechanism is a straightforward statutory change to remove the tax requirement, with no additional provisions or mechanisms described. The bill focuses solely on repealing the tax without altering other related laws or creating new requirements.