I paid CT use tax on two 1-26E models, an A model and a Nimbus 3. I
think it varied from $400 to $600, depending on purchase price. I paid
the tax on the annual state income tax return for the year in which the
glider was purchased. The A model was a salvage, but CT assessed me
$6,000 (that's not a typo) until I proved it was worth only a thousand
bucks, after which they revised the use tax amount to $84. I did not
report the A model (it was a wreck) so they came and found me in WA,
two years later.

Good luck with your CT Department of Revenue, from my experience they
appear to be humorless.

Jim