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Connecticut General Statutes (Tax)
1,277 sections.
Chapter 201 - State and Local Revenue Services. Department of Revenue Services
- 12-1 Definitions
- 12-1a Department of Revenue Services. Commissioner. Successor department to state Tax Department
- 12-1b Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters
- 12-1c Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management
- 12-1d Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management
- 12-2 Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes
- 12-2a Municipal assessment section within Office of Policy and Management. Board of assessment advisors
- 12-2b Duties of Secretary of Office of Policy and Management re municipal assessment
- 12-2c Certification of revaluation companies
- 12-2d Compromises
- 12-2e Closing agreements
- 12-2f Service of notice by the commissioner
- 12-2g Sales tax rebate for eligible individuals
- 12-3 Appointment and duties of Deputy Commissioner of Revenue Services
- 12-3a Penalty Review Committee. Waiver of penalties; appeals
- 12-3b Abatement Review Committee
- 12-3c Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees
- 12-3d Deadline for penalty waiver request
- 12-3e
- 12-3f Small and Medium-Sized Business Users Committee
- 12-4 Proceedings against delinquent tax officers
- 12-5 Fees for witnesses and service of subpoenas
- 12-6 Audit of municipal accounts upon application of state's attorney
- 12-7 Reports concerning assessments and collections
- 12-7a List of state taxes levied and delinquent taxpayers
- 12-7b Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis
- 12-7c Report on the overall incidence of certain taxes
- 12-7d Report on the state tax gap
- 12-8 Recording and deposit of funds
- 12-9 Local officials to file statements concerning taxes. Penalty
- 12-15 Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty
- 12-15a Disclosure of tax returns or return information to authorized member of organized local police department
- 12-15b Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure
- 12-16 Procedure against judge of probate for failure to furnish copies
- 12-17 Inquiries concerning records of probate court
- 12-18 Superior court may order compliance with statute
- 12-18a Grants to towns for property tax relief based on population
- 12-18b Grants in lieu of taxes for certain property
- 12-18c Select payment in lieu of taxes account. Distribution of funds
- 12-18d Transfers from the General Fund to the Municipal Revenue Sharing Fund
- 12-19 Grants in lieu of taxes on state-owned property; land taken for flood control
- 12-19a Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport
- 12-19c Certification and payment to each town or borough
- 12-19f Allocation of payments in lieu of taxes for Torrington courthouse
- 12-20 Grant in lieu of taxes on property in Madison
- 12-20a Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities
- 12-20c Municipal option to share payments in lieu of taxes with special services district
- 12-20d Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use
- 12-20e Grants in lieu of taxes for workforce housing development projects
- 12-24b Inconsistent special acts repealed
- 12-25 Confirmation of amount of unpaid taxes
- 12-26 Equalization and adjustment of grand list
- 12-27 Abstract book and lists
- 12-30 Penalty for failure to file return within time allowed in relation to an extension of time for filing
- 12-30a Imposition of interest. Determination of basis. Regulations
- 12-30b Limit on interest to be paid on certain tax overpayments
- 12-30c Penalty imposed on promoters of abusive tax shelters
- 12-31 Examination of books and personnel of railroad and utility companies
- 12-32 Suits not barred by neglect of commissioner
- 12-33 Appeals from action of Commissioner of Revenue Services
- 12-33a Court waiver of interest on certain taxes due and unpaid prohibited
- 12-34 Taking of acknowledgments by employees of Department of Revenue Services
- 12-34a Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
- 12-34b Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
- 12-34c Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states
- 12-34d State Tax Review Commission reports
- 12-34e Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states
Chapter 202 - Collection of State Taxes
- 12-35 Duties of state collection agencies. Statute of limitations on collection by Commissioner
- 12-35a Lien on personal property as security related to delinquent state taxes
- 12-35b Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner
- 12-35c Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia
- 12-35f Offset of tax refunds
- 12-35g Tax amnesty program for unpaid tax for periods ending November 30, 2008
- 12-35h Credit of taxpayer's account for unpaid taxes collected by certain agents of the state
- 12-35i Tax amnesty program for unpaid taxes for periods ending November 30, 2012
- 12-35j Facilitation of issuance of tax warrants
- 12-36 Jeopardy collection of taxes due state
- 12-37 State suspense tax book
- 12-38 Interest on taxes, fees and assessments due from municipality to the state
- 12-39 Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated
- 12-39a Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code
- 12-39aa Tax returns, claims, statements or other documents concerning state taxes. When deemed received
- 12-39b Records of cancellation or revision of tax liability
- 12-39bb Records of department. Reproductions of records
- 12-39c Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue
- 12-39cc Data match system with financial institutions
- 12-39dd Duplicate information returns required to be filed by reporting entities. Penalties
- 12-39f Refund of state taxes. Limit on interest added or awarded
- 12-39g State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions
- 12-39h Application of partial payment toward state tax liability in penalties, tax and interest
- 12-39k Granting of extensions requested by persons other than the taxpayer
- 12-39m Posting of bond by taxpayer objecting to an assessment. Regulations
- 12-39n Taxpayer's Bill of Rights
- 12-39o Issuance or renewal of license when taxes owed or returns outstanding
- 12-39p Disaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes
- 12-39q
- 12-39r Payment of state taxes by credit card, charge card or debit card
- 12-39s Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes
- 12-39t Suspension of statute of limitations for filing a claim for refund of taxes
- 12-39u Offsetting of overpayments and underpayments of taxes
- 12-39v Refund to person of tax collected from customer
- 12-39w Claims for refund where results of civil audit, investigation, examination or reexamination have become final
- 12-39z Rounding of dollar amounts in returns, statements or other documents
Chapter 203 - Property Tax Assessment
- 12-40 Notice requiring declaration of personal property
- 12-40a Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management
- 12-41 Filing of declaration
- 12-42 Extension for filing declaration. Assessor preparation of declaration when none filed
- 12-43 Property of nonresidents
- 12-44 Penalty addition by certain municipal associations
- 12-45 Return to assessors of personalty in trust
- 12-46 Penalty for neglect by trustees, guardians or conservators
- 12-47 Listing of estates of insolvent debtors and decedents
- 12-48 Tenant for life or years to list property
- 12-49 Lists to be verified
- 12-50 List may be filed by spouse, attorney or agent
- 12-51 List may be filed by holder of encumbrance
- 12-52 Assessor not to accept defective list or neglect to return list. Penalty
- 12-53 Addition of omitted property. Audits. Penalty
- 12-53a Assessment and taxation of new real estate construction
- 12-54 Examination by assessors when declaration not filed
- 12-55 Publication of grand list. Changes in valuation. Notice of assessment increase
- 12-56 Assessors may take lists and abstract of previous year
- 12-57 Certificates of correction. Application for refund
- 12-57a Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee
- 12-58 Declaration of property of manufacturers and traders
- 12-59 Declaration of corporation property. Stockholders exempt
- 12-60 Correction of clerical error in assessment
- 12-61 Special assessment forms; approval of secretary
- 12-62 Revaluation of real property. Regulations. Treatment of certain Indian lands
- 12-62a Uniform assessment date and rate
- 12-62b The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund
- 12-62c Municipal option to phase in assessment increases resulting from revaluation of real property
- 12-62d Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989
- 12-62e Source of funds for state payments under section 12-62d
- 12-62f State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation
- 12-62g Increase in certain veteran's exemptions upon revaluation
- 12-62j Interlocal revaluation agreement grant
- 12-62k Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty
- 12-62m Reports of assessed valuation of property in towns phasing in revaluation
- 12-62n Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties
- 12-62o Municipal option to make annual adjustments in property values
- 12-62p Municipal option to delay revaluation or suspend phase-in of real property assessment increase
- 12-62q Regional revaluation program
- 12-62r Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property
- 12-62s
- 12-62t Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years
- 12-62u Optional regional property tax base revenue sharing: Definitions
- 12-62v Optional regional property tax base revenue sharing: Established. Municipal contribution
- 12-62w Optional regional property tax base revenue sharing: Assessment of commercial and industrial property
- 12-62x Optional regional property tax base revenue sharing: Administrative auditor
- 12-62y Optional regional property tax base revenue sharing: Revenue distribution
- 12-63 Rule of valuation. Depreciation schedules
- 12-63a Taxation of mobile manufactured homes and mobile manufactured home parks
- 12-63b Valuations of rental income real property
- 12-63c Submission of income and expense information applicable to rental income real property
- 12-63d Change in assessed value of real estate. Relationship to sale price
- 12-63e Valuation of property on which a polluted or environmentally hazardous condition exists
- 12-63f Payment to state of receipts from certain properties subjected to environmental pollution remediation projects
- 12-63g Assessment of buffers to inland wetlands or watercourses
- 12-63h Land value taxation program
- 12-63k Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone
- 12-64 Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax
- 12-64a Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building
- 12-65 Agreements fixing assessments on multifamily housing
- 12-65a Approval by state referee
- 12-65b Agreements between municipality and owner or lessee of real property, personal property or air space fixing the assessment of such property or air space
- 12-65c Deferral of increased assessments due to rehabilitation: Definitions
- 12-65d Designation of rehabilitation area. Criteria for deferral of assessment increase
- 12-65e Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions
- 12-65f Appeal
- 12-65g Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions
- 12-65h Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property
- 12-66 Property of religious, educational or charitable corporations; leasehold interests
- 12-66a Taxation of real and personal property held by or on behalf of health system
- 12-66b Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list
- 12-66c Taxation of residential real property intended for student learning
- 12-67 Taxation of dwelling houses of railroad companies
- 12-68 Grantee failing to record deed, grantor taxed. Damages
- 12-69 Real estate liable for payment of judgment
- 12-70 Obligation of purchaser of real estate assuming payment of taxes
- 12-71 Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes
- 12-71a List of values of vessels. Use in assessing
- 12-71b Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due
- 12-71c Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim
- 12-71d Schedule of motor vehicle values. Guidelines for valuation of motor vehicles
- 12-71e *(See end of section for amended version and effective date.) Motor vehicle mill rate
- 12-72 Assessment of certain classes of vessels
- 12-73 Taxation of municipal property used for sewage disposal
- 12-74 Municipal airports located in another town
- 12-75 Assessment of private water company property. Payments by municipal water companies on certain property
- 12-76 Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality
- 12-76a Taxation of land in which state or United States has easement or other right
- 12-77 Taxation of water power
- 12-78 Taxation of water power and works when power is used in another town
- 12-79 Water power used outside the state
- 12-80 Property of utility company to be taxed where located
- 12-80a Personal property used in rendering telecommunications service. Exceptions
- 12-80b Apportionment of property for purposes of section 12-80a
- 12-80c Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service
- 12-81 *(See end of section for amended version of subdivision (33) and effective date.) Exemptions
- 12-81a Property subject to tax exemption. Liability of purchaser
- 12-81aa Municipal option to abate taxes for urban and industrial reinvestment sites
- 12-81b Establishment by ordinance of effective date for exemption of property acquired by certain institutions
- 12-81bb Municipal option to provide property tax credits for affordable housing deed restrictions
- 12-81c Municipal option to exempt certain motor vehicles
- 12-81cc Portability of certain veterans' property tax exemptions
- 12-81d Notification of tax collector of exempt status of property
- 12-81dd Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization
- 12-81e Exemption for certain vans used to transport employees to and from work
- 12-81ee Terms of stipulated judgment not affected by property tax exemption for certain open space land
- 12-81f Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81
- 12-81ff Municipal option to abate property taxes on machinery used in connection with recycling
- 12-81g Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations
- 12-81gg Municipal option to exempt horses and ponies from property taxation
- 12-81hh Municipal option to abate property taxes on personal property of gas company for gas expansion projects
- 12-81i Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81
- 12-81ii Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty
- 12-81j Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81
- 12-81jj Municipal option to provide exemption for veterans not eligible for certain other exemptions
- 12-81k Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81
- 12-81kk Municipal option to provide exemption for certain veterans
- 12-81m Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land
- 12-81mm Municipal option to abate property taxes on recreational trails
- 12-81n Municipal option to provide additional exemption for businesses offering child care services to residents
- 12-81nn Municipal option to provide exemption for workforce housing development projects
- 12-81o Municipal option to abate property taxes on certain food manufacturing plants
- 12-81oo Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings
- 12-81p Municipal option to abate property taxes on amusement theme parks
- 12-81q Municipal option to abate property taxes on infrastructure of certain water companies
- 12-81r Municipal option to abate or forgive taxes or fix assessment on contaminated real property
- 12-81s Municipal option to exempt commercial fishing apparatus
- 12-81t Municipal option to abate property taxes on information technology personal property
- 12-81u Municipal option to abate property taxes on property of certain communications establishments
- 12-81v Municipal option to abate taxes on property of electric cooperatives
- 12-81w Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel
- 12-81x Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician
- 12-81y Municipal option to abate property taxes on school buses
- 12-81z Municipal option to abate taxes on property of nonstock corporation providing citizenship classes
- 12-82 Exemptions of veterans of allied services of First World War
- 12-85 Veterans' exemptions, residence and record ownership requirements
- 12-86 Termination date of Second World War
- 12-87 Additional report. Property, when taxable
- 12-87a Quadrennial property tax exemption statements; extension of time to file
- 12-88 When property otherwise taxable may be completely or partially exempted
- 12-88a Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency
- 12-89 Assessors or boards of assessors to determine exemptions
- 12-89a Certain organizations may be required by assessor to submit evidence of exemption from federal income tax
- 12-90 Limitation on number of exemptions allowed
- 12-91 Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees
- 12-92 Proofs to be filed by blind
- 12-93 Veterans' exemptions; proof of claim
- 12-93a Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles
- 12-94 Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions
- 12-94a State reimbursement in lieu of tax revenue from totally disabled persons
- 12-94d Payment in lieu of tax revenue from electric generation facilities
- 12-94e Municipal option to grant certain previously waived exemptions
- 12-95 Exemption only on submission of evidence
- 12-95a Exemption of merchandise in transit in warehouses
- 12-96 Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification
- 12-97 Taxation of timber land of more than ten years' growth. Conversion to forest land classification
- 12-98 Classification of land stocked with trees not more than ten years old. Conversion to forest land classification
- 12-99 Grounds for cancellation of classification. Taxation after cancellation
- 12-100 Material cut for domestic use exempted from yield tax
- 12-101 Due date and collection of tax
- 12-102 Taxing of woodland
- 12-103 Appeals
- 12-107a Declaration of policy
- 12-107b Definitions
- 12-107c Classification of land as farm land
- 12-107d Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester
- 12-107e Classification of land as open space land
- 12-107f Open space land
- 12-107g Classification of land as marine heritage land
- 12-108 Stored property as property in transit
- 12-109 Listing and valuation of tax-exempt property
- 12-110 Sessions of board of assessment appeals
- 12-111 Appeals to board of assessment appeals
- 12-112 Limit of time for appeals
- 12-113 When board of assessment appeals may reduce assessment
- 12-114 Adjustment of assessment by board of assessment appeals
- 12-115 Addition to grand list by board of assessment appeals
- 12-116 Assessment and taxation under special acts
- 12-117 Extension of time for completion of duties of assessors and board of assessment appeals
- 12-117a Appeals from boards of tax review or boards of assessment appeals
- 12-118 Appeals from Connecticut Appeals Board for Property Valuation
- 12-118a Validation of pending appeals
- 12-119 Remedy when property wrongfully assessed
- 12-119a Waiver of addition to assessments. Municipal option to reduce addition to assessments
- 12-120 Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management
- 12-120a Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state
- 12-120b Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits
- 12-120c Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions
- 12-121 Compensation of assessors and boards of assessment appeals
- 12-121e Reduction in assessment of certain rehabilitated buildings
- 12-121f Validations re assessment lists
Chapter 204 - Local Levy and Collection of Taxes
- 12-122 Selectmen to estimate town's expenses; tax levy to pay current expenses
- 12-122a Uniform city-wide mill rate for taxation of motor vehicles
- 12-123 Selectmen to make rate bill when town fails to lay sufficient tax
- 12-124 Abatement of taxes and interest
- 12-124a Municipal option to abate taxes on residence exceeding eight per cent of occupants' income
- 12-125 Abatement of taxes of corporations
- 12-125a Waiver of taxes on certain property held by suppliers of water
- 12-125b Exemption or abatement of tax on real property bought from the state by a municipality
- 12-126 Abatement or refund of tax on tangible personal property assessed in more than one municipality
- 12-127 Abatement or refund on proof of exempt status
- 12-127a Abatement of taxes on structures of historical or architectural merit
- 12-128 Refund of tax erroneously collected from veterans and relatives
- 12-129 Refund of excess payments
- 12-129a Moratorium on tax payment for persons over sixty-five
- 12-129b Real property tax relief for certain persons sixty-five years of age or over for claims filed on or before May 15, 1980
- 12-129c Application for real property tax relief for certain persons sixty-five years of age or over. Biennial requirements. Penalty for false affidavit or false statement
- 12-129d State payment in lieu of tax revenue
- 12-129g Appropriation
- 12-129n Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled
- 12-129o Optional property tax relief by a municipality for certain elderly persons when special tax is levied
- 12-129p Maximum benefits for homeowner receiving tax relief under section 12-129b
- 12-129q Grants to property owners in special services districts
- 12-129r Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality
- 12-129s Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars
- 12-129t Municipal option to abate taxes on visitable housing
- 12-129u Municipal option to abate taxes on historic agricultural structures
- 12-129v Municipal option to provide residential property tax credit. Designation of community supporting organization
- 12-130 Collectors; rate bills and warrants. Statements of state aid
- 12-130a Training, examination and certification of municipal tax collectors
- 12-131 Special forms for assessment lists, abstract books and rate bills
- 12-132 Form and tax warrant
- 12-133 Taxes of subdivisions of towns
- 12-134 Tax account and receipt to bear same number
- 12-135 Execution of tax warrant. Collection by successor of collector
- 12-136 Bonds of tax collectors. Appointment of new collector
- 12-137 Appointment of acting tax collectors
- 12-138 Collector to report to town clerk and assessor mistakes in assessments
- 12-139 Collector's books open to public inspection
- 12-140 Fees, costs and expenses of tax collectors and tax sales
- 12-141 Collection of taxes: Definitions
- 12-141a Payment of municipal taxes by credit card, debit card or electronic payment services
- 12-142 Installments; due date
- 12-143 Installment payments; priority of personal property taxes
- 12-144 Payment of taxes of not more than one hundred dollars
- 12-144a Payment of tax on motor vehicles
- 12-144b Application of tax payments
- 12-144c Optional waiver of property tax under one hundred dollars
- 12-144d Motor vehicle property tax due July first
- 12-145 Notice to pay taxes. Rate of interest when delinquent. Waiver
- 12-146 Delinquent tax or installment. Interest. Waiver of interest
- 12-146a Withholding or revocation of municipal or district health department license or permit for failure to pay taxes or water, sewer or sanitation charges
- 12-146b Withholding of municipal payments for failure to pay property taxes
- 12-146e Payments by residents in the armed forces called to active service who are serving outside the state
- 12-146f Municipal option to waive interest accrued during periods on delinquent property taxes owed by social or recreational club
- 12-147 Payment and deposit of moneys collected by collector. Treasurer to examine books
- 12-148 Identification of taxpayers
- 12-149 Lists of taxpayers to be preserved until settlement with collector
- 12-150 Penalty
- 12-151 Record-receipt books
- 12-152 Tax on portion of property assessed as a whole
- 12-153 Receipts for partial payments in cases of transfer
- 12-154 Proceedings against collector for failure to pay taxes collected or to perform duties
- 12-155 Demand and levy for the collection of taxes and water or sanitation charges
- 12-156 Sale of equity or particular estate under tax levy
- 12-157 Method of selling real estate for taxes
- 12-158 Form of collector's deed. Liability of municipalities for breach of warranty
- 12-159 Collector's deed as evidence. Irregularities
- 12-159a Court orders in actions to contest validity of collector's deed or to enjoin tax sale
- 12-159b Time for action contesting validity of collector's deed
- 12-160 Poor debtor's oath
- 12-161 Collection by suit
- 12-161a In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred
- 12-162 Alias tax warrant. Service of warrants upon financial institutions. Request for information
- 12-163 Jeopardy collection of taxes. Written notice
- 12-163a Receivership of rents for the collection of delinquent taxes
- 12-164 Tax uncollectible after fifteen years. Interest on improvement liens
- 12-165 Municipal suspense tax book
- 12-166 Powers and duties of collector
- 12-167 Reports of tax collectors
- 12-167a Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing
- 12-168 Tax collector not personally liable in the absence of negligence or wilful misconduct
- 12-169 Payment of taxes due on Saturday, Sunday or legal holiday
- 12-169a Motor vehicle property tax check-off for local scholarship fund
- 12-169b Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes
- 12-170 Penalty for official misconduct
Chapter 204a - Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability
Chapter 205 - Municipal Tax Liens
Chapter 206 - School District Tax
Chapter 207 - Insurance Companies and Health Care Centers Taxes
Chapter 208 - Corporation Business Tax
- 12-213 Definitions
- 12-214 Imposition of tax. Surcharge
- 12-216 Payment of tax by out-of-state corporations
- 12-216a Payment of tax by companies having economic nexus with state. Applicability to companies treated as foreign corporations by the Internal Revenue Code
- 12-217 Deductions from gross income. Net income and operating loss carry-over of S corporations and combined groups
- 12-217aa Order of credits
- 12-217aaa Accumulated research and development tax credits
- 12-217bb Tax credit for electric suppliers hiring displaced workers
- 12-217bbb Accumulated research and experimental expenditures tax credits and accumulated research and development tax credits. Innovation investment fund tax credit auction
- 12-217cc Tax credit for certain small businesses obtaining financing from federal Small Business Administration. For income years commencing prior to January 1, 2014
- 12-217dd Tax credit for donation of land for open space or educational use
- 12-217e Tax credits for certain manufacturing, service and eligible facilities. No credit to be first claimed for income years commencing on or after January 1, 2018
- 12-217f Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment
- 12-217ff Tax credit for donation of land for educational use. No credit allowed on or after January 1, 2013
- 12-217g Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades
- 12-217gg Tax credit for employment expansion project
- 12-217h Tax credit for expenditures to establish day care facilities for children of employees
- 12-217hh Tax credit for hiring displaced worker
- 12-217i Tax credits for investments in vehicles powered by clean alternative fuels or electricity, for construction of or improvements to alternative fuel filling stations and for converting motor vehicles to utilize alternative fuels. For income years commencing prior to January 1, 2008
- 12-217ii Jobs creation tax credit program. No eligibility certificates issued on or after January 1, 2012
- 12-217j Tax credit for research and experimental expenditures
- 12-217jj Film production tax credit. Regulations
- 12-217k Tax credit for employee training
- 12-217kk Tax credit for infrastructure projects in the entertainment industry. Regulations
- 12-217m Tax credit for taxpayers occupying new facilities and creating new jobs
- 12-217mm Tax credit for green buildings. No initial credit voucher issued after November 30, 2017
- 12-217n Rolling tax credit for research and development expenses. Carryforward limit
- 12-217nn Qualified small business job creation tax credit program. No credit allowed in income years commencing on or after January 1, 2013
- 12-217o Tax credit for machinery and equipment expenditures
- 12-217oo Vocational rehabilitation job creation tax credit program. No credit allowed for income years commencing on or after January 1, 2012
- 12-217p Tax credits for taxpayer providing housing for low and moderate income employees
- 12-217pp Job expansion tax credit program. No credit allowed for new jobs created on or after January 1, 2014
- 12-217qq Tax credit for employers making student loan payments
- 12-217rr Tax credits for cash contributions to youth development organizations. Sunset
- 12-217s Tax credit for expenditures related to traffic reduction programs
- 12-217ss Tax credits for share plan program
- 12-217t Tax credit for personal property taxes paid on electronic data processing equipment
- 12-217tt Tax credit for contributions into ABLE accounts of employees
- 12-217u Tax credit for financial institutions constructing new facilities and creating new jobs. For income years commencing prior to January 1, 2014
- 12-217v Tax credit for qualifying corporations in enterprise zones
- 12-217w *(See end of section for amended version and effective date.) Tax credit for investment in fixed capital
- 12-217x Tax credit for human capital investment
- 12-217y Tax credit for employing persons who are receiving benefits from the temporary family assistance program
- 12-217z Business Tax Credit and Tax Policy Review Committee
- 12-217zz Limit on credits under this chapter
- 12-218 Apportionment of net income
- 12-218a Apportionment of tax on insurance company
- 12-218b Apportionment of net income of financial service companies
- 12-218c Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member
- 12-218d Restriction on the deductibility of interest expenses or costs related to certain transactions with related members
- 12-218e Combined group's net income. Apportionment percentage. Net operating loss. Carryover. Additional tax base. Nexus combined base tax
- 12-218f Combined group determined on world-wide basis, affiliated group basis or water's-edge basis. Tax havens
- 12-218g Net deferred tax liability and assets. Deductions
- 12-218h Valuation allowance. Deductions
- 12-219 Capital base tax. Phase-out. Surcharge
- 12-219a Apportionment of tax base in and out of state. Insurance companies excepted
- 12-219b Election with respect to apportionment of net income
- 12-221a Petition for alternative method of apportionment. Regulations
- 12-222 Annual return. Designated taxable member of combined group. Duties
- 12-223 Returns of affiliated corporations
- 12-223a Combined corporation business tax return
- 12-223b Intercompany rents and business receipts
- 12-223c Minimum tax in combined return
- 12-223d Assessments against one or more taxpayers in combined return
- 12-223e Readjustment of taxes on revision of combined return
- 12-223f Preference tax due from corporations filing a combined return
- 12-224 Return of fiduciary
- 12-225 Supplemental and amended returns. Refund claim
- 12-226 Correction of returns; additional tax; refunds
- 12-226a Adjustments by the commissioner. Regulations
- 12-227 Interest on refunds
- 12-228 Refunds to be made from General Fund
- 12-229 Failure to pay tax or make return. Penalty. Waiver of penalty authorized
- 12-230 Forfeiture of corporate rights for failure to make returns
- 12-231 Penalties for wilful violation of requirements related to payment of tax or delivery of documentation
- 12-231a Formation of insurance company affiliate of holding company to evade tax
- 12-232 Authority to take testimony under oath; subpoenas
- 12-233 Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer
- 12-234 Settlement with Treasurer
- 12-235 Delinquent taxes; interest; collection
- 12-235a Disallowance of credits if taxes due and unpaid
- 12-236 Hearing by commissioner
- 12-237 Appeal
- 12-238 Abatement of taxes
- 12-239 Abatement of taxes on motor bus company in receivership
- 12-240 Publication and disclosure of information
- 12-241 Tax to be in lieu of other taxes
- 12-241a Definition
- 12-242 Regulations
- 12-242d Installment payment of estimated tax. Interest on underpayments
- 12-242e Disposition of installments
- 12-242f Obligations of fiduciary
- 12-242g Overpayments
- 12-242h Regulations
- 12-242i Declaration as return
Chapter 208a - Unrelated Business Income of Nonprofit Corporations Tax
Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut
Chapter 209 - Air Carriers Tax
Chapter 210 - Railroad Companies Tax
Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
Chapter 211a - Ambulatory Surgical Centers Tax
Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees
Chapter 211b - Dry Cleaning Tax
Chapter 212 - Utility Companies Tax
Chapter 212a - Public Service Companies Tax
Chapter 212b - Electric Generation Tax
Chapter 213a - Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax
Chapter 214 - Cigarette Taxes
Chapter 214a - Tobacco Products Tax
Chapter 214b - Electronic Cigarette Products Tax
Chapter 214c - Cannabis Taxes
Chapter 216 - Succession and Transfer Taxes
Chapter 218 - Federal and State Estate Taxes
Chapter 218a - Estate Income Tax
Chapter 219 - Sales and Use Taxes
- 12-406 Title
- 12-407 Definitions
- 12-407a Basis for determining whether a telecommunications service is subject to tax under this chapter
- 12-407b Basis for determining whether a transportation service is subject to tax under this chapter
- 12-407c Treatment of certain persons as agents
- 12-407d Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars
- 12-407e Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars
- 12-408 The sales tax
- 12-408a Payment of certain sales tax revenue for use at Bradley International Airport
- 12-408b Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology
- 12-408c Refund of taxes for certain purchases in this state for sole use or consumption outside this state
- 12-408d Disaggregation of information in returns of multitown retailers
- 12-408e Marketplace facilitators and marketplace sellers. Tax collection and remittance
- 12-408f Referrers. Notice requirements
- 12-408g Limitation on marketplace facilitator and marketplace seller liability for taxable sales occurring on or after December 1, 2018, but on or before December 31, 2019
- 12-408h Short-term rental facilitators
- 12-409 Permits
- 12-409a Direct payment permits
- 12-410 Presumptions and resale certificates
- 12-411 The use tax
- 12-411a Conditional tax on out-of-state mail order companies for sales of merchandise shipped to purchasers in Connecticut. Circumstances under which tax will be implemented
- 12-411b Collection of use tax by certain state contractors
- 12-412 Exemptions
- 12-412a Exemption for certain equipment purchased for transfer to the state
- 12-412b Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars
- 12-412c Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile manufactured home park
- 12-412d Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process
- 12-412e Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof
- 12-412f Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services
- 12-412g Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program
- 12-412h Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt purpose
- 12-412i Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing
- 12-412j Exemption for value of core parts
- 12-412k Exemption for residential weatherization products and compact fluorescent light bulbs
- 12-412m Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter
- 12-413 Exemptions from use tax
- 12-413a Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair
- 12-413b Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs
- 12-414 Returns and payment
- 12-414a Liability for wilful nonpayment of taxes collected
- 12-415 Deficiency assessment or reassessment
- 12-416 Estimate and assessment if no return made
- 12-416a Sharing of certain information and tax revenue with municipal agencies
- 12-416b Revenue sharing of certain tax revenue with revenue agencies of other states
- 12-417 Jeopardy assessment or reassessment
- 12-418 Written protest
- 12-419 Interest and penalties
- 12-419a Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990
- 12-419b Failure to file return when no tax is due
- 12-420 Collection of taxes. Delinquent taxes
- 12-420a Managed compliance and audit agreements: Definitions
- 12-420b Managed compliance agreements, generally
- 12-420c Managed audit agreements
- 12-421 Hearing by commissioner
- 12-422 Appeal
- 12-423 Abatement of taxes
- 12-424 Payment on termination of business and successor's liability
- 12-425 Overpayments and refunds
- 12-425a Time limit on claims for certain deficiency assessments or awards
- 12-426 Administration
- 12-426a Penalty for failure to produce books, papers or records or to file information report
- 12-427 Disposition of proceeds
- 12-428 Wilful violations and corresponding penalties
- 12-428a Sales suppression devices or phantom-ware. Penalty
- 12-429 Oaths and subpoenas
- 12-430 Miscellaneous provisions
- 12-430a Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase
- 12-431 Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft
- 12-432 Use of proceeds
- 12-432a Civil action by certain retailers prohibited
- 12-432b Severability in application of sales and use tax to mail-order sales from outside Connecticut
- 12-432c Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller
Chapter 220 - Alcoholic Beverages Tax
Chapter 221 - Motor Vehicle Fuels Tax
Chapter 221a - Aviation Fuel Tax
Chapter 222 - Motor Carrier Road Tax
Chapter 222a - Highway Use Tax
Chapter 223 - Real Estate Conveyance Tax
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Chapter 225 - Admissions and Dues Taxes
Chapter 226 - Gaming Policy, Regulation and Revenue
Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection
Chapter 226b - Disclosure Statements with Regard to Pari-Mutuel Betting
Chapter 226c - Administration of Tribal-State Compacts
Chapter 227 - Sale of Petroleum Products Gross Earnings Tax
Chapter 228a - R.E. Van Norstrand Neighborhood Assistance Act
Chapter 228b - Controlling Interest Transfer Tax
Chapter 228d - Marijuana and Controlled Substances Tax
Chapter 228e - Tourism Account Surcharge
Chapter 228f - Nursing Home Tax
Chapter 228g - Filings and Electronic Funds Transfers
Chapter 228h - Charges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rental
Chapter 228z - Affected Business Entity Tax
Chapter 229a - Connecticut Lottery Corporation
Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets