Connecticut General Statutes (Tax)

1,277 sections.

• 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
• 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
• 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
• 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
• 12-170aa Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes
• 12-170bb Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management
• 12-170c
• 12-170cc (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors
• 12-170d Partial state refund of rent and utility bills paid by certain renters age sixty-five or over or renters under age sixty-five with permanent total disability. Eligibility limitations
• 12-170dd Inclusion of taxes paid to a fire district in claim for tax reduction
• 12-170e State grants to renters qualified under section 12-170d
• 12-170f Applications for grants. Assessors' duties
• 12-170g Appeals from secretary or assessor
• 12-170h Powers of Secretary of the Office of Policy and Management
• 12-170i Tax credit or reimbursement for homeowner eligible under this chapter except that the property was part of an unsettled estate when claim was due
• 12-170v Municipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property
• 12-170w Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien
• 12-171 Definitions
• 12-172 Tax liens; precedence; enforcement
• 12-173 Certificate continuing lien. Discharge. Valid notice
• 12-174 Deferred collection
• 12-175 Further continuance of lien
• 12-176 Fees of collectors and town clerks
• 12-177 Certificates continuing tax liens; ordinances in certain large municipalities
• 12-178 Precedence of School Fund or Agricultural College Fund mortgage
• 12-179 Discharge of tax liens
• 12-180 Record of undischarged tax liens
• 12-181 Foreclosure of tax liens
• 12-182 Summary foreclosure of tax liens
• 12-182a Action to foreclose certain tax liens privileged
• 12-183 Form of petition for summary foreclosure
• 12-184 Appointment of appraisers
• 12-185 Withdrawal of property from scope of proceeding
• 12-186 Publication and notice
• 12-187 Filing of a bona fide defense
• 12-188 Presumption of validity
• 12-189 Right of redemption. Title to vest upon failure to redeem. Certificate of redemption
• 12-190 Return of tax collector
• 12-191 Final judgment. Certificate of foreclosure
• 12-192 Joint foreclosure by two or more municipalities. Costs and fees to be shared
• 12-193 Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector
• 12-194 Entry fee
• 12-195 Removal of taxes and assessments on real estate acquired by a municipality
• 12-195a Personal property tax liens: Definitions
• 12-195b Perfection. Priority
• 12-195c Notice of lien
• 12-195d Effective period of lien. Limitation period
• 12-195e Rights and remedies of municipality and taxpayer
• 12-195f Validity of liens
• 12-195g Discharge
• 12-195h Assignment of liens securing unpaid taxes on real property. Powers and rights of assignee. Contract to memorialize assignment required. Notice of assignment. Notice prior to commencing an action to foreclose lien
• 12-196 Taxes levied on what property
• 12-197 Town almshouse property taxable for schoolhouse
• 12-198 Real estate partly in district; separate assessment
• 12-199 Assessment of real estate omitted from town list or with title changed
• 12-200 Valuation of property
• 12-201 Definitions
• 12-201a Definitions
• 12-202 Tax on direct premiums of domestic insurance companies. Exception
• 12-202a Tax on net direct subscriber charges of health care centers. Exceptions
• 12-202b Tax credit for providers of HUSKY coverage
• 12-202c Supplemental payments to providers of HUSKY coverage
• 12-203 Tax on receipts of interest and dividends by domestic companies
• 12-204 Deficiency assessment or reassessment
• 12-204c Installment payments. Interest on unpaid installments
• 12-204d Payment and disposition of installments
• 12-204e Liability of fiduciary conducting or liquidating business
• 12-204f Overpayment of estimated and final taxes
• 12-204g Regulations
• 12-205 Annual return. Extensions
• 12-206 Penalties for late filing and wilful submission of fraudulent return or document
• 12-207 Oaths and subpoenas
• 12-208 Application for administrative hearing and appeal therefrom to Superior Court
• 12-209 Tax to be in lieu of certain other taxes
• 12-210 Tax on net direct premiums of nonresident and foreign companies
• 12-210a Deduction by nonresident companies of benefit payments from group health insurance premiums
• 12-211 Reciprocity
• 12-211a Limit on credits under this chapter. Exceptions
• 12-211b Order of credits claimed
• 12-211c Transfer of credit to affiliate
• 12-212 Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies
• 12-212a Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter
• 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
• 12-242aa Definitions. Modifications of federal unrelated business taxable income
• 12-242bb Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined
• 12-242d Installment payment of estimated tax. Interest on underpayments
• 12-242e Disposition of installments
• 12-242ee Legislative findings
• 12-242f Obligations of fiduciary
• 12-242ff Definitions
• 12-242g Overpayments
• 12-242gg Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking
• 12-242h Regulations
• 12-242hh Notice of taking. Claim for compensation form
• 12-242i Declaration as return
• 12-242ii Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form
• 12-242jj Statement of acceptance; rejection of statement of acceptance
• 12-242kk Condemnation appeals; class action; withdrawal of notice
• 12-242mm Withdrawal of assessment deposit
• 12-242nn Failure to return acceptance or file appeal
• 12-242oo Exclusive remedy
• 12-242pp Declaratory judgment
• 12-242qq Reach-back
• 12-242rr Method of payment of refunds
• 12-242ss Extension of time to grant refunds in certain cases
• 12-242tt Refunds and exclusion of related expenses applicable to pending returns
• 12-242uu Bond authorization
• 12-242vv Confidentiality of taxpayer information
• 12-242ww State action against third party; waiver
• 12-242xx Regulations
• 12-242yy Authority for assistance through contract or agreement
• 12-243 Definitions
• 12-244 Allocation of tax
• 12-245 Local taxation of real and personal property
• 12-246 Filing of returns
• 12-247 Minimum tax
• 12-248 Application of corporation business tax
• 12-249 Tax on gross earnings
• 12-250 Definitions. Returns
• 12-251 Basis. Rate. Deductions
• 12-252 Commissioner to determine gross earnings. Assessment of tax
• 12-255 Tax to be in lieu of certain other taxes
• 12-256 Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers
• 12-256c A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates
• 12-256g Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered
• 12-257 Companies furnishing, leasing or operating railroad cars
• 12-258 Apportionment of gross earnings. Rates of tax
• 12-258a Tax credit for expenditures for water pollution abatement facilities
• 12-258d Tax credit for expenditures to establish day care facilities for children of employees
• 12-263a Definitions
• 12-263aa Determination by the Centers for Medicare and Medicaid Services
• 12-263b Tax on hospital net patient revenue. Sunset
• 12-263c Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services
• 12-263d Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services
• 12-263e Claims for refunds. Hearings and appeals. State lien against real estate as security for tax
• 12-263i Tax on ambulatory surgical center gross receipts. Sunset
• 12-263m Dry cleaning gross receipts tax. Registration requirement. Renewal. Penalties. Remediation account. Grants. Procedures
• 12-263p Definitions
• 12-263q Tax on net revenue from provision of inpatient hospital services and outpatient hospital services
• 12-263r Nursing home and intermediate care facility resident day user fees. Exemption request and approval
• 12-263s Tax credits. Returns. Request for extension of time for payment. Penalties
• 12-263t Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services
• 12-263u Claims for refunds
• 12-263v Hearings and appeals
• 12-263w Powers related to inquiry, investigation or hearing
• 12-263x Collection of tax, penalty, interest or fee. State lien against real estate as security
• 12-263y Prohibitions
• 12-263z Superior court jurisdiction
• 12-264 Tax on gross earnings. Registration of gas sellers. Return
• 12-265 Rate. Deductions
• 12-265a Tax credit for expenditures for water pollution abatement facilities
• 12-265d Tax credit for expenditures to establish day care facilities for children of employees
• 12-268a Alternate methods of determining portion of business equitably attributable to Connecticut
• 12-268b Return of fiduciary
• 12-268c Refunds. Interest on refunds
• 12-268d Failure to pay tax when due. Penalty provisions
• 12-268e Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false
• 12-268f Examination of books and records to verify return. Authority to take testimony under oath; subpoenas
• 12-268g Examination of returns. Penalties related to deficiency assessments
• 12-268h Delinquent taxes; interest; collection. Receipt and disposition of funds
• 12-268i Hearing by commissioner
• 12-268j Tax to be in lieu of certain other taxes
• 12-268k Abatement of taxes
• 12-268m Regulations and forms
• 12-268s Electric generation tax
• 12-284b Affected business entity tax. Sunset
• 12-285 Definitions
• 12-285b Licensure of cigarette manufacturers. Fees
• 12-285c Restrictions on shipping or transporting cigarettes. Penalties
• 12-285d Cigarette rolling machines. Licensure requirements
• 12-286 Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties
• 12-286a Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties
• 12-287 Dealer's license
• 12-287a Adoption of ordinance re written notice of dealer's license renewal application
• 12-288 Distributor's license
• 12-289 Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing
• 12-289a Vending machines: Placement restrictions. Penalties
• 12-290 Price signs on vending machines
• 12-291 Vending machine dealer's license
• 12-291a Penalty for failure to secure or renew license
• 12-292 Advertising sale of untaxed cigarettes
• 12-293 Notice to Tax Commissioner of number of vending machines
• 12-293a Reporting requirements. Registration fee for vending machines. List of customers
• 12-294 Transfer of license. Successor tax liability
• 12-295 Suspension or revocation of license. Civil penalty. Issuance of new license after revocation
• 12-295a Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine
• 12-296 Imposition of tax
• 12-296a Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level
• 12-297 Exemptions from tax
• 12-298 Commissioner to supply stamps or decals
• 12-299 Metering machine
• 12-300 Resale of stamps restricted. Redemption
• 12-301 Nonresidents may be authorized to affix stamps
• 12-302 Distributors to affix stamps
• 12-303 Dealers to affix stamps
• 12-304 Sale of unstamped cigarettes prohibited. Penalty
• 12-305 Unstamped cigarettes, vehicles in which transported, subject to confiscation
• 12-306 Invoices or delivery tickets required in transportation of unstamped cigarettes
• 12-306a Cigarette transporter to hold invoices or delivery tickets
• 12-306b Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false
• 12-307 Procedure on sale after confiscation
• 12-308 Fraudulent stamps
• 12-309 Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure
• 12-309a Reports from carriers, warehousemen, bailees. Examination of records
• 12-310 Oaths and subpoenas
• 12-311 Hearings by commissioner
• 12-312 Appeals from decisions of commissioner
• 12-313 Administration. Regulations. Waiver of filing of reports
• 12-314 Packaging for sale. Penalties
• 12-314a Certain promotional samples authorized
• 12-314b Penalty
• 12-315 Sale of unstamped cigarettes from one licensed distributor to another
• 12-315a Report on enforcement efforts
• 12-316 Imposition of tax
• 12-317 Return to be filed
• 12-318 Seizure for nonpayment of tax
• 12-319 Imported cigarettes on which tax has been paid
• 12-320 Two hundred or fewer cigarettes not taxable
• 12-321 Penalty
• 12-326a Definitions. Presumptions of costs of doing business
• 12-326b Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice
• 12-326c Sales between distributors
• 12-326d Certain sales below cost permitted
• 12-326e Bonus or combination with other articles for sale forbidden
• 12-326f Exemptions
• 12-326g Penalty
• 12-326h Civil actions
• 12-330a Definitions
• 12-330b Licensure of distributors and unclassified importers. Successor tax liability
• 12-330c Tax on tobacco products and snuff tobacco products
• 12-330d Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers
• 12-330e Suspension or revocation of license for failure to comply with this chapter or related regulations
• 12-330ee Definitions. Tax. Returns. Penalties
• 12-330f Tobacco products on which no tax has been paid. Penalties
• 12-330g Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent
• 12-330h Property seized as contraband. Procedure for persons claiming an interest in the property
• 12-330i Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed
• 12-330j Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document
• 12-330k Hearings ordered by commissioner
• 12-330m Appeal
• 12-330mm Municipal gross receipts tax. Returns. Invoices. Use of amount remitted. Penalties
• 12-330n Administration. Regulations
• 12-330nn Applicability of chapter 219
• 12-330o Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen
• 12-330p Overpayments and refunds
• 12-340 Tax on transfers of property. Sunset of chapter
• 12-341 Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963
• 12-341a Effective date
• 12-341b Taxable transfers by persons dying on and after July 1, 1963
• 12-341c Effective date
• 12-342 Life, accident and war risk insurance
• 12-343 Jointly-owned property
• 12-344 Rates
• 12-344a Additional amount added to tax
• 12-344b Applicable rates
• 12-345 Revocable trusts
• 12-345a Taxation of property transferred by exercise or nonexercise of a power of appointment
• 12-345b Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions
• 12-345c Taxable transfer made, when
• 12-345d Lapse of power
• 12-345e Tax liability for transfer of property subject to general power of appointment
• 12-345f Power created on or before October 21, 1942
• 12-346 Transfers to executors and trustees in lieu of commissions
• 12-347 Exemptions
• 12-348 Declaration by officer of corporation or other entity claiming exemption
• 12-349 Gross taxable estate
• 12-349a Effective date
• 12-350 Net estate of resident transferors; deductions
• 12-351 Administration expenses not deductible
• 12-352 Net estate of nonresident transferor; deductions
• 12-353 Life estates; annuities
• 12-354 Estate which may be divested
• 12-355 Compounding of tax. Contingent remainders
• 12-356 Determination of value of contingent interest by Insurance Commissioner
• 12-357 Supervision by commissioner
• 12-358 Reports by clerks of probate courts. Certified copies of wills and papers
• 12-359 Reports of representatives of transferors
• 12-363 Jointly-owned real property; certificate of tax payment
• 12-364 Certificate of release of lien. Regulations
• 12-365 Administration on taxable transfer
• 12-366 Lien for taxes. Regulations
• 12-367 Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required
• 12-368 Waiver of hearing on computation of tax
• 12-369 Action for quieting title to property
• 12-370 Forms. Reciprocal exchange of information
• 12-371 Estates of nonresident decedents; cooperation with other states
• 12-372 Authority to compromise or arbitrate dispute as to decedent's domicile
• 12-373 Agreement of compromise to fix amount of tax
• 12-374 Determination of domicile by arbitration
• 12-375 Tax due at death
• 12-376 Payment. Interest. Extensions
• 12-376a Waiver of interest on tax on certain transfers
• 12-376b Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate
• 12-376c Extension of time for payment when estate consists primarily of works of art of the decedent
• 12-376d Tax credit for the value of a work of art accepted by the state from the estate of a deceased artist whose net taxable estate is subject to tax under this chapter
• 12-377 Temporary payments
• 12-378 Opinion of no tax due by probate court. Receipts and certificates
• 12-379 Computation and payment by fiduciary
• 12-380 Commissioner may compromise tax
• 12-381 Enforcement against personal property
• 12-382 Transfers prohibited prior to commissioner's written consent. Exception in case of certain payments to a beneficiary under retirement plans or contracts and transfers to a surviving spouse
• 12-383 Penalty for false return or affidavit
• 12-384 Liability of representatives of estates and transferees
• 12-385 Enforcement by sale of property
• 12-386 Legacy charged on real property
• 12-387 Abatement
• 12-387a Out-of-state action to collect succession tax; local tax
• 12-387b Reciprocity
• 12-387c “Tax” to include interest and penalties
• 12-388 Certain refunds to estates subject to additional succession tax
• 12-389 Appointment of attorneys to represent the Commissioner of Revenue Services
• 12-390 Applicability of this chapter. Continuance in force of former statutes
• 12-391 Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund
• 12-392 Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate
• 12-393 Credit against tax on future interests
• 12-394 Assessment; after-discovered assets; notice; appeal
• 12-395 Appeal of determination of domicile
• 12-395a Written agreements of compromise by the commissioner
• 12-396 Purpose of chapter; construction
• 12-397 Reimbursement of others than legal representatives
• 12-398 Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien
• 12-399 When chapter void. Changes in federal credit
• 12-400 “Persons interested in the estate”, defined
• 12-401 Proration of estate taxes. Procedure
• 12-402 Tax to be paid by executor or administrator
• 12-403 Distribution by fiduciary
• 12-404 Order directing payment of prorated amounts
• 12-405 Appeal
• 12-405a Definitions
• 12-405b Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars
• 12-405c Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns
• 12-405d Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens
• 12-405j Tax credit under this chapter for tax imposed on a resident estate by another state
• 12-405k Tax information or returns commissioner may require from taxpayer. Hearings. Appeals
• 12-405m Chapter not applicable to income earned on or after January 1, 1991
• 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
• 12-433 Definitions
• 12-434 Administration by commissioner
• 12-435 Tax on sale of alcoholic beverages
• 12-435a Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty
• 12-435b Tax on certain untaxed alcoholic beverages
• 12-435c Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut
• 12-436 Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation
• 12-437 Returns
• 12-438 Application for cancellation of distributor's license; inventory; return
• 12-439 Payment of tax. Penalties for nonpayment
• 12-440 Determination of tax
• 12-441 Delinquent taxes; lien
• 12-442 Power to examine
• 12-443 Records to be kept
• 12-444 Commissioner's records
• 12-445 Oaths and subpoenas
• 12-446 Taxpayer to file security
• 12-447 Hearings by commissioner
• 12-448 Appeals from decisions of commissioner
• 12-449 Regulations and rulings
• 12-450 Cooperation with Department of Consumer Protection. Suspension of permit
• 12-451 Additional reciprocal tax
• 12-452 Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund
• 12-453 Exceptions
• 12-454 Seizure and sale for nonpayment of taxes
• 12-455 Definitions
• 12-455a Definitions
• 12-456 Distributor's license. Surety bond. Service of process on nonresident distributor
• 12-457 Records to be kept by distributor. Statement to purchaser
• 12-458 Returns. Rate and payment of tax. Exemptions. Penalties
• 12-458a Purchase of fuel for export by distributor licensed in another state
• 12-458b Payment of tax by persons other than distributors
• 12-458c Imposition of tax not applicable to sales of fuel for certain uses
• 12-458d Imposition of fuel excise tax
• 12-458e Liability for wilful nonpayment of taxes collected
• 12-458f Alternative fuels not subject to tax
• 12-458g Diesel inventory tax as of July 1, 2002
• 12-458h Calculation of rate of tax to be imposed on the sale or use of diesel fuel
• 12-458i Computation of tax on motor vehicle fuels in a gaseous form
• 12-459 Refunds of tax related to certain uses of fuel
• 12-460a Deposit of certain tax revenues into the Conservation Fund
• 12-461 Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures
• 12-461a Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof
• 12-461b Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure
• 12-461c Fuel and property subject to seizure. Procedure for sale thereof
• 12-462 Exempt aviation fuel
• 12-462a Exempt dyed diesel fuel
• 12-463 Appeal to Superior Court by distributor concerning determination by commissioner under this chapter
• 12-464 Penalties for wilful violations or fraudulent intent
• 12-475 Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure
• 12-475a Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits
• 12-476 Payment of receipts to Treasurer
• 12-476a Fuel transporters to report to commissioner. Penalty for violations
• 12-476b Identification of vehicles transporting fuel. Penalty for failure to comply
• 12-476c Duties of master of barge or tanker. Invoice or bill of sale
• 12-477aa Definitions. Imposition of tax. Rate. Returns. Penalty
• 12-478 Definitions
• 12-479 Tax rate
• 12-479a Tax rate increase
• 12-480 Credit on tax. Refund. Challenging legality of registration fee
• 12-480a Certain motor fuel dealers permitted to purchase diesel fuel without payment of tax when purchased for sale to motor carriers who pay the tax as provided in this chapter
• 12-481 Bond for payment of tax
• 12-482 Penalties for wilful violations of requirements of this chapter
• 12-483 Payment of tax
• 12-484 Reports by motor carriers. Regulations
• 12-484a Charter or special operations omitted from quarterly reports
• 12-485 Joint reports
• 12-486 Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement
• 12-486a Deficiency assessments by commissioner
• 12-487 Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel
• 12-488 Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax
• 12-489 Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner
• 12-490 Tax in addition to other taxes; payment to State Treasurer
• 12-491 Use of services of other departments. Investigation or hearing procedures
• 12-492 Fine payable for violation of requirements in section 12-487
• 12-493 Government vehicles and school buses excepted
• 12-493a Highway use tax. Permit applications. Returns. Protests, hearings and appeals
• 12-494 Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid
• 12-494a Deposit of portion of tax in municipal revenue sharing account
• 12-495 Payment of tax. Endorsement
• 12-496 Endorsement in cases of tax exemption
• 12-497 Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed
• 12-497a Exemptions
• 12-498 Exempt transactions
• 12-499 Disposition of revenues
• 12-500 Allocation of tax among municipalities
• 12-502a Administrative provisions. Penalties. Hearings and appeals
• 12-502b Deficiency assessment
• 12-503 Recording without payment of tax as constructive notice
• 12-504 Effect of federal transfer tax
• 12-504a Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land
• 12-504b Payment of tax; land declassified; assessment change
• 12-504c Excepted transfers. Change of ownership requirements
• 12-504d Appeals
• 12-504e Conveyance tax applicable on change of use or classification of land
• 12-504f Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification
• 12-504g Recording without payment of tax as constructive notice
• 12-504h Termination of classification as farm, forest, open space or maritime heritage land
• 12-505 Definitions
• 12-506 Imposition of tax on dividends, interest income and capital gains
• 12-506a Exchange of property
• 12-506b Estates of deceased persons
• 12-506c Exemptions
• 12-506d Credit for tax paid in another state on gain from sale of certain property
• 12-506f Exemption of capital gain from sale of residence by persons sixty-five years of age or over
• 12-506g Exemption for gains subject to tax as income of a Subchapter S corporation
• 12-506h Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest
• 12-507 Duties of fiduciary
• 12-508 Tax return
• 12-508a Extension of time for tax return and payment to April 16, 1974
• 12-509 Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty
• 12-510 Powers and duties of commissioner
• 12-511 Deficiency assessments
• 12-511a Disclosure by taxpayer of relevant changes in federal taxable income
• 12-512 Collection of tax, penalties and interest
• 12-513 Abatement of tax
• 12-514 Excess payments
• 12-515 Refund claims
• 12-516 Forms
• 12-517 Extension of time for filing return and paying tax
• 12-517a Declarations of estimated tax and payment related to dividends, interest income and capital gains
• 12-517b Installment payment on account of estimated tax. Amount and when payable
• 12-517c Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required
• 12-518 Enforcement. Regulations
• 12-519 Penalties for wilful failure to comply with requirements of this chapter
• 12-520 Report by Commissioner of Revenue Services. Confidential information
• 12-521 Appeal to commissioner
• 12-522 Appeal from commissioner
• 12-522a Applicability of chapter provisions limited
• 12-540 Definitions
• 12-541 Admissions tax. Sunset
• 12-542 Cabaret tax. Nature of tax
• 12-543 Dues or initiation fees tax. Nature of tax. Exemptions
• 12-544 Administration and enforcement
• 12-545 Amounts taxable
• 12-546 Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance
• 12-547 Returns. Payment of tax. Penalty
• 12-547a Liability for wilful nonpayment of taxes collected
• 12-548 Examination of records. Deficiency assessment. Penalty. Limitation of assessment period
• 12-549 Excess payments
• 12-550 Claims for refund. Limitation of claim period
• 12-551 Wilful violations. Penalties
• 12-552 Records. Examinations. Hearings. Testimony
• 12-553 Application to commissioner for hearing. Order for hearing
• 12-554 Appeal
• 12-555 Security for delinquent taxes or failure to file returns
• 12-555a Collection of tax. State lien against real estate as security for tax
• 12-555b Certificate of registration
• 12-556 Multiple taxation prohibited
• 12-556g Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities
• 12-557b Definitions
• 12-558 Oath. Bond. Action by board
• 12-559 Employees
• 12-560 Bonding of employees
• 12-561 Conflict of interest
• 12-562 Enforcement. Regulations. Racing and jai alai meeting dates
• 12-563 Adoption, publication and posting of regulations
• 12-563a Informational materials re programs for prevention, treatment and rehabilitation of chronic gamblers
• 12-564 Annual reports. Studies
• 12-564a Monthly report re investigations and arrest data
• 12-565 Powers of commissioner
• 12-565a Regulations on wagering on sporting events
• 12-566 Record of proceedings to be public
• 12-567 Organizational units
• 12-568 Operation of lotteries. Lottery Fund. Participation in joint lottery games. Payment of prizes and compensation. Certification of balance in fund in excess of division needs. Unclaimed prize moneys to be used for educational purposes. Transfers to General Fund
• 12-568a Regulation of state lottery
• 12-569 Breach of fiduciary responsibility by lottery sales agent
• 12-569a Lottery advertising
• 12-569b Settlement initiative program for delinquent lottery sales agents
• 12-570 Forgery, counterfeiting or altering of tickets: Class A misdemeanor
• 12-570a Sale of an out-of-state lottery ticket: Class A misdemeanor
• 12-570b Suspension of sales of Powerball tickets
• 12-571 Sale of off-track betting systems. Regulation of off-track betting systems
• 12-571a Twenty-four off-track betting branch facilities authorized. Simulcasting and other amenities. Location of facilities. State and municipal approval. Report
• 12-571b Moratorium on tele-track facilities
• 12-572 Off-track betting facilities. Deposit of daily receipts. Distribution of sums in pari-mutuel pool. Contract disputes
• 12-572a (Formerly Sec. 12-575a). Municipal income from money wagered
• 12-572b Advance deposit wagers. Penalties
• 12-573 Certification of balance in betting fund in excess of department needs. Transfer to General Fund
• 12-573a Operation of frontons
• 12-574 Licensing
• 12-574a Town referendum on racing and fronton. Sunday operation for racing and jai alai events and off-track pari-mutuel betting on racing programs
• 12-574b Horse racing. Special Revenue Advisory Board established. Appointment
• 12-574c Licensing moratorium. Exceptions
• 12-574d Collection and testing of urine specimens from racing dogs. Regulations
• 12-575 Pari-mutuel betting. Tax. Uncashed tickets. Payments to municipalities
• 12-575a
• 12-575b Microchemistry Laboratory Fund established
• 12-575c Combination of pari-mutuel betting into single pool
• 12-576 Presence of minors at gaming establishments; penalties. Licensing of minors. Payment of claims for winnings
• 12-577 Audit of licensees
• 12-578 Regulations governing registration and licenses. Fees. Criminal history records checks of applicants
• 12-578a Regulation of casino gaming facility
• 12-578b Standards of operation and management for casino gaming facility
• 12-578c Licensing of gaming employee, nongaming vendor, gaming services and gaming affiliate
• 12-578d Presence of minors and employment of young adults at casino gaming facility
• 12-578e Assessment and payment of costs of regulating casino gaming facility
• 12-578f Authorization of MMCT Venture, LLC to operate casino gaming facility
• 12-578g Payments by MMCT Venture, LLC
• 12-578h Payments from municipal gaming account to municipalities
• 12-578i Advisory Council on Large Entertainment Venues
• 12-578j Payment to state
• 12-579 Admissions tax by ordinance
• 12-580 Administration and enforcement
• 12-581 Returns. Payment of tax. Penalties
• 12-582 Appeal. Costs. Lack of probable cause
• 12-583 Definitions
• 12-584 Disclosure of financial information. Filing requirements. Penalties for failure to comply. Appeal
• 12-585 Billing for department expenses. Penalties for failure to comply
• 12-586 False or fraudulent information. Class A misdemeanor
• 12-586f Assessment of Mashantucket Pequot Tribe for expenses of administering Tribal-State Compact. Criminal history records checks of applicants for casino gaming licenses
• 12-586g Assessment of Mohegan Tribe of Indians for expenses of administering Tribal-State Compact. Criminal history records checks of applicants for casino gaming licenses
• 12-587 Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date
• 12-587a Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products
• 12-588 Conduct of business subject to tax by fiduciary
• 12-589 Refunds of overpayment of tax. Interest
• 12-590 Penalty for failure to pay tax when due. Waiver of penalty
• 12-591 Penalties for wilful violations of requirements in this chapter
• 12-592 Inquiries, investigations or hearings related to the tax
• 12-593 Deficiency assessments and related penalties. Extension of time for assessment
• 12-594 Interest added to deficiency assessments. Tax due as a lien on property of the company
• 12-595 Application for hearing by taxpayer. Hearings ordered by commissioner
• 12-596 Abatement of uncollectible tax
• 12-597 Appeals by taxpayer
• 12-598 Tax on gross earnings in a fiscal year received after the end of such year
• 12-599 Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*
• 12-600 Taxes to be paid before instituting action on tax in court
• 12-601 Severability
• 12-602 Regulations
• 12-630aa Short title: R.E. Van Norstrand Neighborhood Assistance Act
• 12-631 Definitions
• 12-632 Lists of eligible programs. Application by businesses. Limitations on tax credits
• 12-632a Proration of tax credits, when
• 12-633 Amount of tax credits; generally
• 12-634 Amount of tax credits; child care centers
• 12-635 Amount of tax credits; energy conservation, job training, college access loan forgiveness and programs serving low-income persons
• 12-635a Amount of tax credits; community-based alcoholism prevention or treatment programs
• 12-636 Decision of the Commissioner of Revenue Services
• 12-637 Audit
• 12-637a Postproject audit required. Municipal agency certification required. Review by commissioner required
• 12-638 Regulations
• 12-638a Definitions
• 12-638b Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property
• 12-638c Filing return and payment of tax. Penalty and waiver provisions. Regulations
• 12-638d Examination of records. Deficiency assessment. Penalty. Limitation of assessment period
• 12-638e Excess payments
• 12-638f Claims for refund
• 12-638g Wilful violations. Penalties
• 12-638h Records. Examinations. Hearings. Testimony
• 12-638i Application to commissioner for hearing
• 12-638j Collection of tax. State lien against real estate as security for tax
• 12-638k Certain portion of tax collected to be remitted to town in which the real property is located
• 12-638p Certain records to be kept by any entity with respect to which a sale or transfer of controlling interest in such entity is subject to tax under this chapter
• 12-639
• 12-640 Imposition of gift tax
• 12-641 Tax not applicable to transfers outside the state
• 12-642 Rate of tax. Aggregate limit on tax imposed
• 12-643 Definitions
• 12-644 Returns
• 12-645 Date of filing of returns. Exception
• 12-646 Appraisal of property by commissioner. Declaration by donor
• 12-646a Value of farm transferred by gift
• 12-647 Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments
• 12-648 Credit against succession tax
• 12-649 Records. Penalties. Administration. Appeals. Collection. Liens
• 12-650 Cancellation of liabilities or assessments outstanding on July 1, 2021
• 12-665 Imposition of surcharge
• 12-666 Rate. Collection. Regulations
• 12-667 Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in General Fund
• 12-668 Administrative provisions. Penalties. Hearings and appeals
• 12-675 Nursing home tax
• 12-685 Definitions
• 12-686 Payment of taxes by electronic funds transfer. When required
• 12-687 Timing of payments. Late payments
• 12-688 Voluntary payments by electronic funds transfer
• 12-689 Regulations
• 12-690 Electronic filing
• 12-691
• 12-692 Individually itemized charges or other fees on passenger motor vehicle rental or rental truck. Machinery rental surcharge. Report and remittance. Penalties. Appeals
• 12-699 Definitions. Election of tax. Rate
• 12-699a Installment payment of estimated tax. Interest on underpayments
• 12-699b Election to file composite income tax return on behalf of nonresident individual member
• 12-700 Imposition of tax on income. Rates
• 12-700a Alternative minimum tax
• 12-700b Computation of tax for withholding from wages and other payments and for payment of estimated tax
• 12-700c Use tax table in personal income tax return form
• 12-701 Definitions. Regulations
• 12-701a Subtraction for contributions to qualified state tuition program
• 12-702 Exemptions
• 12-702a Relief from joint tax liability
• 12-703 Credits based on adjusted gross income
• 12-704 Credits for income taxes paid to other states
• 12-704c Credits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax
• 12-704d Credits for angel investors
• 12-704e Earned income tax credit
• 12-704f Credit for certain college graduates
• 12-704g Modification to Connecticut adjusted gross income for certain venture capital income
• 12-704h State child tax credit plan
• 12-704i Credit for delivery of a fetus born dead for which a fetal death certificate has been filed
• 12-705 Withholding of taxes from wages and other payments
• 12-706 Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld
• 12-707 Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security
• 12-708 Determination of taxable year and method of accounting changes
• 12-710 Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter
• 12-711 Determination of income, gain, loss and deduction derived from or connected with sources within this state
• 12-711a Repayment of income by taxpayer
• 12-712 Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state
• 12-713 Determination of income within this state of nonresident trusts and estates
• 12-714 Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state
• 12-715 Determination of income of resident partner or S corporation shareholder
• 12-716 Attribution of Connecticut fiduciary adjustment
• 12-717 Determination of income within this state of a part-year resident. Change of status
• 12-718 Exempt dividends
• 12-719 Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams
• 12-722 Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen
• 12-722a No accrual of interest on underpayment of tax created by public act 15-244*
• 12-723 Extensions
• 12-724 Special rules for members of the armed forces and specified terrorist victims
• 12-724a (Formerly Sec. 12-62s). Homeownership incentive program. Income tax exemption for owners of owner-occupied homes and eligible renters within homeownership incentive tract
• 12-725 Documents to be signed. Certification
• 12-726 Information required in returns of partnerships and S corporations doing business in this state
• 12-727 Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns
• 12-728 Deficiency assessments. Notice. Penalty
• 12-729 Final assessment of deficiency. Protest. Notice of determination
• 12-729a Jeopardy assessment
• 12-730 Appeals
• 12-731 Understatement of tax due to mathematical error
• 12-732 Refunds
• 12-733 Limits on time for making of deficiency assessments
• 12-734 Collection. Warrants. Liens. Foreclosure
• 12-735 Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person
• 12-736 Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud
• 12-737 Penalties for wilful violations
• 12-738 Penalty for false statement relating to withholding allowance
• 12-739 Credit of overpayments
• 12-740 Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony
• 12-741 Rules and rulings in lieu of regulations
• 12-742 Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans
• 12-743 Contributions from refunds to special accounts
• 12-743a Contributions from refunds to the Military Relief Fund
• 12-744 Amount required to be shown on a form when item is other than a whole-dollar amount
• 12-745 Order of credits
• 12-746 Rebate
• 12-790 Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty
• 12-790a Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation
• 12-790b Written disclosure by tax preparer prior to providing tax preparation services
• 12-790c Denial, suspension or revocation of permit. Hearing
• 12-800 Short title: Connecticut Lottery Corporation Act
• 12-801 Definitions
• 12-802 Connecticut Lottery Corporation. Establishment. Board membership. Meetings. Employees
• 12-802a Employee licenses
• 12-802b Information required for licensing. Criminal history records checks. Licensing and regulation of employees
• 12-803 Perpetual succession. Termination
• 12-804 Board of directors
• 12-805 Officers of the corporation
• 12-806 Purpose. Powers
• 12-806a Regulation of activities. Approval of procedures. Testing and certification of lottery gaming system, lottery draw games and keno. Approval of lottery draw game or keno
• 12-806b Assessment of Connecticut Lottery Corporation. Payments to Office of Policy and Management. Lottery assessment account
• 12-806c Agreements with Mashantucket Pequot Tribe and Mohegan Tribe of Connecticut re keno
• 12-806d Exclusive operation and management of lottery games. Exception
• 12-807 Duties
• 12-808 Transfer of lottery
• 12-809 Performance bonds
• 12-810 Compliance with Freedom of Information Act. Exceptions
• 12-811 Conflict of interest
• 12-812 Duties of president
• 12-813 Sale of lottery tickets. Deposit of receipts. Compensation of agents
• 12-814 Lottery advertising and promotions
• 12-815 Purchasing and contracting
• 12-815a Vendor, affiliate, lottery sales agent and occupational licenses. Suspension or revocation of license. Compliance by licensees. Provisional authorization for occupational license applicant. Incidents involving lottery gaming system. Regulations
• 12-816 Tax exemption
• 12-817 Jurisdiction
• 12-818 Funding for chronic gamblers treatment rehabilitation account
• 12-829 Deduction and withholding of delinquent taxes, penalties and interest from lottery winnings. Limitations on inspection or disclosure of tax returns or return information
• 12-830 Assignment of lottery prize authorized
• 12-831 Execution and approval of assignment
• 12-832 Confirmation of assignment. Agreement by assignee. Further assignments
• 12-833 Persons prohibited from assigning lottery prize
• 12-834 Fee. Discharge of liability
• 12-850 Definitions
• 12-851 Agreements with Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut re gaming
• 12-852 Master wagering licenses for Mashantucket Pequot Tribe and Mohegan Tribe of Indians of Connecticut
• 12-853 Master wagering license for Connecticut Lottery Corporation
• 12-853a Online lottery ticket sales fund
• 12-854 Connecticut Lottery Corporation operation of retail sports wagering facilities
• 12-855 Online gaming service provider license
• 12-856 Sports wagering retailer license
• 12-857 Online gaming operator license
• 12-858 Occupational employee license
• 12-859 Key employee license
• 12-859a Live game employee license
• 12-859b Provisional authority for applicant for key employee license or live game employee license
• 12-859c Third-party local and national criminal background check option for certain license applicants
• 12-860 Key employee or occupational employee and sovereign immunity
• 12-861 Investigations and hearings held by commissioner. Document retention. Subpoenas. Injunctions
• 12-862 Action by commissioner against licensee
• 12-863 Requirements for conducting sports wagering, online casino gaming, and fantasy contests. Electronic wagering platform requirements. Independent review of operations. Advertising restrictions
• 12-864 Prohibited sports wagering
• 12-865 Regulations
• 12-866 Payments to the state based on gross gaming revenue from online casino gaming
• 12-867 Payments to the state based on gross gaming revenue from online or retail sports wagering. Deposits in youth sports grant account
• 12-868 Payments to the state based on gross receipts from fantasy contests
• 12-869 Assessment of costs to regulate online sports wagering or online casino gaming. State Sports Wagering and Online Gaming Regulatory Fund
• 12-870 Payments toward minimum contribution pursuant to Mashantucket Pequot memorandum of understanding and Mohegan memorandum of understanding
• 12-871 Contributions to support problem gambling programs
• 12-872 Nonseverability