Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-263e

Claims for refunds. Hearings and appeals. State lien against real estate as security for tax

Official textcga.ct.gov
The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-550 to 12-554, inclusive, and said section 12-555a had been incorporated in full into sections 12-263a to 12-263e, inclusive, and had expressly referred to the tax under said sections, except to the extent that any provision is inconsistent with a provision in said sections 12-263a to 12-263e, inclusive.

(P.A. 94-9, S. 25, 41.)

History: P.A. 94-9 effective April 1, 1994.

Secs. 12-263f to 12-263h. Reserved for future use.

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In this chapter (6 sections)
  1. 12-263a · Definitions
  2. 12-263b · Tax on hospital net patient revenue. Sunset
  3. 12-263c · Failure to pay tax when due. Penalty. Waiver. Withholding of…
  4. 12-263d · Examination of records. Penalties related to deficiency…
  5. 12-263e · Claims for refunds. Hearings and appeals. State lien against…
  6. 12-263i · Tax on ambulatory surgical center gross receipts. Sunset
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