Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-556

Multiple taxation prohibited

Official textcga.ct.gov
No amount taxable under this chapter shall be taxed under more than one provision of this chapter.

(1971, P.A. 837, S. 19.)

Secs. 12-556a to 12-556f. Reserved for future use.

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In this chapter (21 sections)
  1. 12-540 · Definitions
  2. 12-541 · Admissions tax. Sunset
  3. 12-542 · Cabaret tax. Nature of tax
  4. 12-543 · Dues or initiation fees tax. Nature of tax. Exemptions
  5. 12-544 · Administration and enforcement
  6. 12-545 · Amounts taxable
  7. 12-546 · Sale of business, stock or facilities. Purchaser's duties and…
  8. 12-547 · Returns. Payment of tax. Penalty
  9. 12-547a · Liability for wilful nonpayment of taxes collected
  10. 12-548 · Examination of records. Deficiency assessment. Penalty.…
  11. 12-549 · Excess payments
  12. 12-550 · Claims for refund. Limitation of claim period
  13. 12-551 · Wilful violations. Penalties
  14. 12-552 · Records. Examinations. Hearings. Testimony
  15. 12-553 · Application to commissioner for hearing. Order for hearing
  16. 12-554 · Appeal
  17. 12-555 · Security for delinquent taxes or failure to file returns
  18. 12-555a · Collection of tax. State lien against real estate as security…
  19. 12-555b · Certificate of registration
  20. 12-556 · Multiple taxation prohibited
  21. 12-556g · Surcharge on admission charge to events at Tennis Foundation…
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