Connecticut Law
Title 12 Taxation


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Connecticut Laws | Title 12 Taxation

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CHAPTER 201 STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES

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Sec. 12-1. Definitions.

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Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.

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Sec. 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.

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Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.

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Sec. 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.

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Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.

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Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors.

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Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.

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Sec. 12-2c. Certification of revaluation companies.

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Sec. 12-2d. Compromises.

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Sec. 12-2e. Closing agreements.

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Sec. 12-2f. Service of notice by the commissioner.

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Sec. 12-2g. Sales tax rebate for eligible individuals.

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Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services.

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Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals.

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Sec. 12-3b. Abatement Review Committee.

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Secs. 12-3c to 12-3e.

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Sec. 12-3f. Small and Medium-Sized Business Users Committee.

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Sec. 12-4. Proceedings against delinquent tax officers.

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Sec. 12-5. Fees for witnesses and service of subpoenas.

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Sec. 12-6. Audit of municipal accounts upon application of state's attorney.

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Sec. 12-7. Reports concerning assessments and collections.

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Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state taxes.

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Sec. 12-7b. Reports of certain state tax data by the commissioner to the Office of Fiscal Analysis.

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Sec. 12-8. Recording and deposit of funds.

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Sec. 12-9. Local officials to file statements concerning taxes. Penalty.

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Secs. 12-10 to 12-14. Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.

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Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information available to the commissioner.

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Sec. 12-16. Procedure against judge of probate for failure to furnish copies.

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Sec. 12-17. Inquiries concerning records of probate court.

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Sec. 12-18. Superior court may order compliance with statute.

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Sec. 12-18a. Grants to towns for property tax relief based on population.

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Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control.

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Sec. 12-19a. Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, municipally owned airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation.

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Sec. 12-19b. Valuation of land and buildings for grants under section 12-19a. Revaluation. Appeals.

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Sec. 12-19c. Certification and payment to each town or borough.

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Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.

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Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.

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Sec. 12-20. Grant in lieu of taxes on property in Madison.

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Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.

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Sec. 12-20b. Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Revaluation. Appeals. Connecticut Hospice in Branford. United States Coast Guard Academy in New London.

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Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services district.

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Secs. 12-21 to 12-24a. Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire District of Warehouse Point, Voluntown; on Labor Department property in Wethersfield; on property in Preston; on state property in North Canaan; on receiving home in East Windsor; on airport property in East Granby; on state property in Sharon; on property in Kent and on property of the School Fund and the Agricultural College Fund. State reimbursement in lieu of taxes on manufacturer's inventories.

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Sec. 12-24b. Inconsistent special acts repealed.

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Secs. 12-24c to 12-24e. State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality.

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Sec. 12-25. Confirmation of amount of unpaid taxes.

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Sec. 12-26. Equalization and adjustment of grand list.

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Sec. 12-27. Abstract book and lists.

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Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.

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Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.

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Sec. 12-30a. Imposition of interest. Determination of basis. Regulations.

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Sec. 12-30b. Limit on interest to be paid on certain tax overpayments.

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Sec. 12-30c. Penalty imposed on promoters of abusive tax shelters.

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Sec. 12-31. Examination of books and personnel of railroad and utility companies.

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Sec. 12-32. Suits not barred by neglect of commissioner.

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Sec. 12-33. Appeals from action of Commissioner of Revenue Services.

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Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.

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Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services.

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Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

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Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.

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Sec. 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.

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Sec. 12-34d. State Tax Review Commission reports.

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Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.

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CHAPTER 202 COLLECTION OF STATE TAXES

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Sec. 12-35. Duties of state collection agencies.

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Sec. 12-35a. Lien on personal property as security related to delinquent state taxes.

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Sec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.

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Sec. 12-35c. Collection in courts of other states of taxes due Connecticut or its political subdivisions. Enforcement in this state of tax liabilities to other states extending like comity to Connecticut.

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Secs. 12-35d and 12-35e. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1990, to be conducted during the period September 1, 1990, to November 30, 1990. Tax amnesty program related to any state tax unpaid for taxable periods ending on or before March 31, 1995, to be conducted during the period from September 1, 1995, to November 30, 1995.

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Sec. 12-35f. Offset of tax refunds.

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Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008.

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Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.

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Sec. 12-36. Jeopardy collection of taxes due state.

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Sec. 12-37. State suspense tax book.

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Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state.

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Sec. 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.

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Sec. 12-39a. Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.

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Sec. 12-39b. Records of cancellation or revision of tax liability.

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Sec. 12-39c. Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.

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Secs. 12-39d and 12-39e. Tax returns, related documents and payments concerning state taxes; when deemed to be filed with and received by the state. Filing deadline requirements.

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Sec. 12-39f. Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited.

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Sec. 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.

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Sec. 12-39h. Application of partial payments toward state tax liability in penalties, interest and tax.

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Secs. 12-39i and 12-39j. Taxpayer may request application of payment to tax attributable to specific errors in a return. Annual inventory of estimated loss in state revenue related to each exemption under state taxes.

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Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer.

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Sec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.

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Sec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations.

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Sec. 12-39n. Taxpayer's Bill of Rights.

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Secs. 12-39o to 12-39q.

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Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card.

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Sec. 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.

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Sec. 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes.

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Sec. 12-39u. Offsetting of overpayments and underpayments of taxes.

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Secs. 12-39v to 12-39y.

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Sec. 12-39z. Rounding of dollar amounts in returns, statements or other documents.

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Sec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received.

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Sec. 12-39bb. Records of department. Reproductions of records.

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CHAPTER 203* PROPERTY TAX ASSESSMENT

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Sec. 12-40. Notice requiring declaration of personal property.

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Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.

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Sec. 12-41. Filing of declaration.

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Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.

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Sec. 12-43. Property of nonresidents.

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Sec. 12-44. Municipalities coterminous with or within towns may impose penalty.

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Sec. 12-45. Return to assessors of personalty in trust.

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Sec. 12-46. Penalty for neglect by trustees, guardians or conservators.

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Sec. 12-47. Listing of estates of insolvent debtors and decedents.

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Sec. 12-48. Tenant for life or years to list property.

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Sec. 12-49. Lists to be verified.

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Sec. 12-50. List may be filed by spouse, attorney or agent.

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Sec. 12-51. List may be filed by holder of encumbrance.

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Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty.

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Sec. 12-53. Addition of omitted property. Audits. Penalty.

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Sec. 12-53a. Assessment and taxation of new real estate construction.

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Sec. 12-54. Examination by assessors when declaration not filed.

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Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.

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Sec. 12-56. Assessors may take lists and abstract of previous year.

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Sec. 12-57. Certificates of correction.

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Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.

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Sec. 12-58. Declaration of property of manufacturers and traders.

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Sec. 12-59. Declaration of corporation property. Stockholders exempt.

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Sec. 12-60. Correction of clerical error in assessment.

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Sec. 12-61. Special assessment forms; approval of secretary.

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Sec. 12-62. Revaluation of real estate. Regulations. Certain Indian lands exempt.

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Sec. 12-62a. Uniform assessment date and rate.

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Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.

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Sec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.

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Sec. 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.

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Sec. 12-62e. Source of funds for state payments under section 12-62d.

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Sec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.

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Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation.

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Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.

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Sec. 12-62j. Interlocal revaluation agreement grant.

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Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.

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Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.

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Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.

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Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.

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Sec. 12-62o. Municipal option to make annual adjustments in property values.

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Sec. 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase.

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Sec. 12-62q. Regional revaluation program.

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Sec. 12-63. Rule of valuation. Optional depreciation schedules. Depreciation rules for machinery and equipment.

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Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.

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Sec. 12-63b. Valuation of rental income real property.

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Sec. 12-63c. Submission of income and expense information applicable to rental income real property.

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Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price.

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Sec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.

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Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.

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Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses.

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Sec. 12-63h. Land value taxation program.

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Sec. 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.

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Sec. 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.

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Sec. 12-65. Agreements fixing assessments on multifamily housing.

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Sec. 12-65a. Approval by state referee.

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Sec. 12-65b. Agreements between municipality and owner or lessee of real property or air space fixing the assessment of such property or air space.

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Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.

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Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.

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Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.

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Sec. 12-65f. Appeal.

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Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate physically disabled persons. Required provisions.

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Sec. 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility fixing the assessment of personal property in such facility.

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Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests.

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Sec. 12-67. Taxation of dwelling houses of railroad companies.

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Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages.

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Sec. 12-69. Real estate liable for payment of judgment.

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Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes.

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Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.

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Sec. 12-71a. List of values of vessels. Use in assessing.

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Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.

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Sec. 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.

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Sec. 12-71d. Schedule of motor vehicle values.

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Sec. 12-72. Assessment of certain classes of vessels.

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Sec. 12-73. Taxation of municipal property used for sewage disposal.

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Sec. 12-74. Municipal airports located in another town.

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Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.

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Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.

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Sec. 12-76a. Taxation of land in which state or United States has easement or other right.

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Sec. 12-77. Taxation of water power.

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Sec. 12-78. Taxation of water power and works when power is used in another town.

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Sec. 12-79. Water power used outside the state.

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Sec. 12-80. Property of utility company to be taxed where located.

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Sec. 12-80a. Personal property used in rendering telecommunications service. Exceptions.

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Sec. 12-80b. Apportionment of property for purposes of section 12-80a.

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Sec. 12-81. *(See end of section for amended version of subdivisions (59) and (60) and effective date.) Exemptions.

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Sec. 12-81a. Property subject to tax exemption. Liability of purchaser.

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Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.

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Sec. 12-81c. Municipal option to exempt certain motor vehicles.

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Sec. 12-81d. Notification of tax collector of exempt status of property.

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Sec. 12-81e. Exemption for certain vans used to transport employees to and from work.

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Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.

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Sec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss.

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Sec. 12-81h. Municipal option to allow exemption applicable to assessed value of a motor vehicle specially equipped for disabled veteran eligible for exemption under section 12-81 related to disability.

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Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.

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Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.

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Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72) and (74) of section 12-81.

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Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.

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Sec. 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.

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Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child day care services to residents.

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Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants.

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Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks.

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Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies.

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Sec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property.

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Sec. 12-81s. Municipal option to exempt commercial fishing apparatus.

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Sec. 12-81t. Municipal option to abate property taxes on information technology personal property.

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Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments.

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Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives.

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Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.

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Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officers or firefighters.

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Sec. 12-81y. Municipal option to abate property taxes on school buses.

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Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.

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Sec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.

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Sec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.

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Sec. 12-81cc. Portability of certain veterans' property tax exemptions.

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Sec. 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.

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Sec. 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land.

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Sec. 12-82. Exemptions of veterans of allied services of First World War.

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Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.

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Sec. 12-85. Veterans' exemptions, residence and record ownership requirements.

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Sec. 12-86. Termination date of Second World War.

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Sec. 12-87. Additional report. Property, when taxable.

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Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file.

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Sec. 12-88. When property otherwise taxable may be completely or partially exempted.

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Sec. 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.

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Sec. 12-89. Assessors to determine exemptions.

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Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.

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Sec. 12-90. Limitation on number of exemptions allowed.

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Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.

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Sec. 12-92. Proofs to be filed by blind.

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Sec. 12-93. Veterans' exemptions; proof of claim.

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Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.

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Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.

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Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.

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Sec. 12-94b. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment. Applicable until July 1, 2013.

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Sec. 12-94c. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state.

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Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities.

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Sec. 12-94e. Municipal option to grant certain previously waived exemptions.

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Sec. 12-94f. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment.

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Sec. 12-94g. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.

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Sec. 12-95. Exemption only on submission of evidence.

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Sec. 12-95a. Exemption of merchandise in transit in warehouses.

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Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.

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Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.

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Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.

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Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation.

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Sec. 12-100. Material cut for domestic use exempted from yield tax.

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Sec. 12-101. Due date and collection of tax.

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Sec. 12-102. Taxing of woodland.

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Sec. 12-103. Appeals.

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Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.

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Sec. 12-107a. Declaration of policy.

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Sec. 12-107b. Definitions.

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Sec. 12-107c. Classification of land as farm land.

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Sec. 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.

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Sec. 12-107e. Classification of land as open space land.

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Sec. 12-107f. Open space land.

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Sec. 12-107g. Classification of land as marine heritage land.

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Sec. 12-108. Stored property as property in transit.

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Sec. 12-109. Listing and valuation of tax-exempt property.

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Sec. 12-110. Sessions of board of assessment appeals.

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Sec. 12-111. Appeals to board of assessment appeals.

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Sec. 12-112. Limit of time for appeals.

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Sec. 12-113. When board of assessment appeals may reduce assessment.

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Sec. 12-114. Adjustment of assessment by board of assessment appeals.

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Sec. 12-115. Addition to grand list by board of assessment appeals.

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Sec. 12-116. Assessment and taxation under special acts.

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Sec. 12-117. Extension of time for completion of duties of assessors and board of assessment appeals.

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Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.

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Sec. 12-118. Appeals from Connecticut Appeals Board for Property Valuation.

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Sec. 12-118a. Validation of pending appeals.

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Sec. 12-119. Remedy when property wrongfully assessed.

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Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.

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Sec. 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.

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Sec. 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.

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Sec. 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions, credits and rebates.

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Sec. 12-121. Compensation of assessors and boards of assessment appeals.

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Secs. 12-121a to 12-121d. Personal property exempt from assessment.

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Sec. 12-121e. Reduction in assessment of certain rehabilitated buildings.

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Sec. 12-121f. Validations re assessment lists.

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Secs. 12-121g to 12-121z.

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CHAPTER 203a THE CONNECTICUT APPEALS BOARD FOR PROPERTY VALUATION

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Secs. 12-121aa to 12-121cc. State board established to hear appeals from local boards of tax review. Conditions and effects to be considered in appeals to state board. State board to adopt regulations as necessary.

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CHAPTER 204 LOCAL LEVY AND COLLECTION OF TAXES

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Sec. 12-122. Selectmen to estimate town's expenses; tax levy to pay current expenses.

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Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles.

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Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax.

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Sec. 12-124. Abatement of taxes and interest.

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Sec. 12-124a. Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.

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Sec. 12-125. Abatement of taxes of corporations.

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Sec. 12-125a. Waiver of taxes on certain property held by suppliers of water.

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Sec. 12-125b. Exemption or abatement of tax on real property bought from the state by a municipality.

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Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality.

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Sec. 12-127. Abatement or refund on proof of exempt status.

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Sec. 12-127a. Abatement of taxes on structures of historical or architectural merit.

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Sec. 12-128. Refund of tax erroneously collected from veterans and relatives.

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Sec. 12-129. Refund of excess payments.

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Sec. 12-129a. Moratorium on tax payment for persons over sixty-five.

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Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over.

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Sec. 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.

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Sec. 12-129d. State payment in lieu of tax revenue.

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Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities.

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Sec. 12-129g. Appropriation.

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Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax.

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Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over.

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Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.

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Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied.

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Sec. 12-129p. Maximum benefits for homeowner receiving tax relief under section 12-129b.

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Sec. 12-129q. Grants to property owners in special services districts.

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Sec. 12-129r. Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.

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Sec. 12-129s. Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.

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Sec. 12-129t. Municipal option to abate taxes on visitable housing.

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Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid.

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Sec. 12-130a. Training, examination and certification of municipal tax collectors.

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Sec. 12-131. Special forms for assessment lists, abstract books and rate bills.

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Sec. 12-132. Form and tax warrant.

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Sec. 12-133. Taxes of subdivisions of towns.

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Sec. 12-134. Tax account and receipt to bear same number.

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Sec. 12-135. Execution of tax warrant. Collection by successor or by executor or administrator of deceased collector.

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Sec. 12-136. Bonds of tax collectors. Appointment of new collector.

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Sec. 12-137. Appointment of acting tax collectors.

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Sec. 12-138. Collector to report to town clerk mistakes in assessment.

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Sec. 12-139. Collector's books open to public inspection.

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Sec. 12-140. Fees of tax collectors.

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Sec. 12-141. Collection of taxes; definitions.

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Sec. 12-141a. Payment of municipal taxes by credit card.

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Sec. 12-142. Installments; due date.

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Sec. 12-143. Installment payments; priority of personal property taxes.

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Sec. 12-144. Payment of taxes of not more than one hundred dollars.

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Sec. 12-144a. Payment of tax on motor vehicles.

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Sec. 12-144b. Tax payment applicable to oldest obligation on specific property.

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Sec. 12-144c. Optional waiver of property tax under twenty-five dollars.

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Sec. 12-144d. Motor vehicle property tax due July first.

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Sec. 12-145. Notice to pay taxes. Rate of interest when delinquent. Waiver.

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Sec. 12-146. Tax, when delinquent. Interest. Waiver of interest, when.

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Sec. 12-146a. Revocation of municipal and district health department permits for failure to pay personal property taxes.

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Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes.

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Sec. 12-146c. Payments by residents in the armed forces called to active service for military action against Iraq.

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Sec. 12-146d. Payments by residents who are spouses domiciled with members of the armed forces called to active service for military action in Iraq.

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Sec. 12-147. Collector to deliver money and lists to treasurer monthly. Treasurer to examine books.

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Sec. 12-148. Identification of taxpayers.

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Sec. 12-149. Lists of taxpayers to be preserved until settlement with collector.

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Sec. 12-150. Penalty.

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Sec. 12-151. Record-receipt books.

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Sec. 12-152. Tax on portion of property assessed as a whole.

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Sec. 12-153. Receipts for partial payments in cases of transfer.

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Sec. 12-154. Proceedings against negligent collector.

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Sec. 12-155. Demand and levy for the collection of taxes and water or sanitation charges.

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Sec. 12-156. Sale of equity or particular estate under tax levy.

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Sec. 12-157. Method of selling real estate for taxes.

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Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of warranty.

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Sec. 12-159. Collector's deed as evidence. Irregularities.

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Sec. 12-159a. Court orders in actions contesting validity of collector's deed. Lien.

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Sec. 12-159b. Time for action contesting validity of collector's deed.

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Sec. 12-160. Poor debtor's oath.

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Sec. 12-161. Collection by suit.

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Sec. 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.

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Sec. 12-162. Alias tax warrant. Service of warrants upon financial institutions. Request for information.

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Sec. 12-163. Jeopardy collection of taxes.

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Sec. 12-163a. Receivership of rents for the collection of delinquent taxes.

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Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.

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Sec. 12-165. Municipal suspense tax book.

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Sec. 12-166. Powers and duties of collector.

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Sec. 12-167. Reports of tax collectors.

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Sec. 12-167a. Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.

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Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct.

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Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday.

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Sec. 12-169a. Motor vehicle property tax check-off for local scholarship fund.

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Sec. 12-169b. Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes.

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Sec. 12-170. Penalty for official misconduct.

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CHAPTER 204a PROPERTY TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS AND PERSONS WITH PERMANENT TOTAL DISABILITY

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Secs. 12-170a and 12-170b. Real property tax credit for certain persons sixty-five and over. Application for real property tax credit; state reimbursement of municipalities.

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Sec. 12-170c.

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Sec. 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.

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Sec. 12-170e. State grants to renters qualified under section 12-170d.

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Sec. 12-170f. Applications for grants. Assessors' duties.

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Sec. 12-170g. Appeals from secretary or assessors.

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Sec. 12-170h. Powers of Secretary of the Office of Policy and Management.

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Sec. 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.

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Secs. 12-170j to 12-170u.

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Sec. 12-170v. Municipal option to provide real property tax relief to certain elderly homeowners. Eligibility. Calculation of tax. Subsequent conveyance of interest in property.

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Sec. 12-170w. Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien.

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Secs. 12-170x to 12-170z.

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Sec. 12-170aa. Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes.

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Sec. 12-170bb. Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management.

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Sec. 12-170cc. (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors.

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Sec. 12-170dd. Inclusion of taxes paid to a fire district in claim for tax reduction.

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CHAPTER 205 MUNICIPAL TAX LIENS

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Sec. 12-171. Definitions.

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Sec. 12-172. Tax liens; precedence; enforcement.

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Sec. 12-173. Certificate continuing lien. Discharge. Valid notice.

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Sec. 12-174. Deferred collection.

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Sec. 12-175. Further continuance of lien.

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Sec. 12-176. Fees of collectors and town clerks.

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Sec. 12-177. Certificates continuing tax liens; ordinances in certain large municipalities.

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Sec. 12-178. Precedence of School Fund or Agricultural College Fund mortgage.

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Sec. 12-179. Discharge of tax liens.

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Sec. 12-180. Record of undischarged tax liens.

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Sec. 12-181. Foreclosure of tax liens.

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Sec. 12-182. Summary foreclosure of tax liens.

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Sec. 12-183. Form of petition for summary foreclosure.

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Sec. 12-184. Appointment of appraisers.

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Sec. 12-185. Withdrawal of property from scope of proceeding.

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Sec. 12-186. Publication and notice.

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Sec. 12-187. Filing of a bona fide defense.

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Sec. 12-188. Presumption of validity.

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Sec. 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.

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Sec. 12-190. Return of tax collector.

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Sec. 12-191. Final judgment. Certificate of foreclosure.

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Sec. 12-192. Joint foreclosure by two or more municipalities. Costs and fees to be shared.

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Sec. 12-193. Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.

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Sec. 12-194. Entry fee.

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Sec. 12-195. Removal of taxes and assessments on real estate acquired by a municipality.

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Sec. 12-195a. Personal property tax liens: Definitions.

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Sec. 12-195b. Perfection. Priority.

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Sec. 12-195c. Notice of lien.

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Sec. 12-195d. Effective period of lien. Limitation period.

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Sec. 12-195e. Rights and remedies of municipality and taxpayer.

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Sec. 12-195f. Validity of liens.

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Sec. 12-195g. Discharge.

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Sec. 12-195h. Assignment of liens.

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CHAPTER 206 SCHOOL DISTRICT TAX

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Sec. 12-196. Taxes levied on what property.

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Sec. 12-197. Town almshouse property taxable for schoolhouse.

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Sec. 12-198. Real estate partly in district; separate assessment.

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Sec. 12-199. Assessment of real estate omitted from town list or with title changed.

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Sec. 12-200. Valuation of property.

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CHAPTER 207 INSURANCE COMPANIES, HOSPITAL AND MEDICAL SERVICES CORPORATIONS TAXES

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Sec. 12-201. Definitions.

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Sec. 12-201a. Definitions.

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Sec. 12-202. Tax on net direct premiums of domestic insurance companies.

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Sec. 12-202a. Tax on net direct subscriber charges of health care centers. Exceptions.

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Sec. 12-202b. Tax credit for providers of HUSKY coverage.

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Sec. 12-202c. Supplemental payments to providers of HUSKY coverage.

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Sec. 12-203. Tax on receipts of interest and dividends by domestic companies.

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Sec. 12-204. Assessment and collection of taxes.

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Secs. 12-204a and 12-204b. Declaration of estimated tax. Installment payments.

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Sec. 12-204c. Installment payments. Interest on unpaid installments.

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Sec. 12-204d. Payment and disposition of installments.

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Sec. 12-204e. Liability of fiduciary conducting or liquidating business.

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Sec. 12-204f. Overpayments. Regulations.

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Sec. 12-204g. Regulations.

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Sec. 12-205. Annual return. Extensions.

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Sec. 12-206. Penalties for late filing and wilful submission of fraudulent return or document.

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Sec. 12-207. Oaths and subpoenas.

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Sec. 12-208. Application for administrative hearing and appeal therefrom to Superior Court.

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Sec. 12-209. Tax to be in lieu of certain other taxes.

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Sec. 12-210. Tax on net direct premiums of nonresident and foreign companies.

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Sec. 12-210a. Deduction by nonresident companies of benefit payments from group health insurance premiums.

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Sec. 12-211. Reciprocity.

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Sec. 12-211a. Limit on credits under this chapter.

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Sec. 12-212. Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.

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Sec. 12-212a. Annual state charge applicable to hospital and medical service corporations. Such corporations not subject to tax under this chapter.

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Secs. 12-212b and 12-212c. Employee welfare benefit plans; definitions. Imposition of tax.

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CHAPTER 208 CORPORATION BUSINESS TAX

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PART I IMPOSITION AND PAYMENT OF TAX

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Sec. 12-213. Definitions.

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Sec. 12-214. Imposition of tax. Surcharge.

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Secs. 12-214a and 12-215. Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.

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Sec. 12-216. Payment of tax by out-of-state corporations.

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Sec. 12-216a. Payment of tax by companies having economic nexus with state.

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Sec. 12-217. Deductions from gross income. Net income of S corporations. Regulations.

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Secs. 12-217a and 12-217b. Deduction for investment in depreciable property. Tax credit for expenditures for water pollution abatement facilities.

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Secs. 12-217c and 12-217d. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

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Sec. 12-217e. *(See end of section for amended version and effective date.) Tax credits for certain manufacturing and service facilities.

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Sec. 12-217f. Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.

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Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.

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Sec. 12-217h. Tax credit for expenditures to establish day care facilities for children of employees.

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Sec. 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.

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Sec. 12-217j. Tax credit for research and experimental expenditures.

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Sec. 12-217k. Tax credit for employee training.

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Sec. 12-217l. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.

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Sec. 12-217m. Tax credit for taxpayers occupying new facilities and creating new jobs.

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Sec. 12-217n. Rolling tax credit for research and development expenses.

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Sec. 12-217o. Tax credit for machinery and equipment expenditures.

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Sec. 12-217p. Tax credits for taxpayer providing housing for low and moderate income employees.

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Secs. 12-217q and 12-217r. Tax credit for expenditures for: Construction of or improvements to alternative fuel filling stations; converting motor vehicles to utilize alternative fuels.

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Sec. 12-217s. Tax credit for expenditures related to traffic reduction programs.

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Sec. 12-217t. Tax credit for personal property taxes paid on electronic data processing equipment.

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Sec. 12-217u. Tax credit for financial institutions constructing new facilities and creating new jobs.

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Sec. 12-217v. Tax credit for qualifying corporations in enterprise zones.

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Sec. 12-217w. Tax credit for investment in fixed capital.

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Sec. 12-217x. Tax credit for human capital investment.

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Sec. 12-217y. Tax credit for employing persons who are receiving benefits from the temporary family assistance program.

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Sec. 12-217z. Business Tax Credit and Tax Policy Review Committee.

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Sec. 12-217aa. Order of credits.

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Sec. 12-217bb. Tax credit for electric suppliers hiring displaced workers.

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Sec. 12-217cc. Tax credit for certain small businesses obtaining financing from federal Small Business Administration.

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Sec. 12-217dd. Tax credit for donation of open space.

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Sec. 12-217ee. Refund of unused credits under sections 12-217j and 12-217n.

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Sec. 12-217ff. Tax credit for donation of land for educational use.

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Secs. 12-217gg. Tax credit for employment expansion project.

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Sec. 12-217hh. Tax credit for hiring displaced worker.

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Sec. 12-217ii. Jobs creation tax credit program.

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Sec. 12-217jj. Film production tax credit. Regulations.

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Sec. 12-217kk. Tax credit for infrastructure projects in the entertainment industry. Regulations.

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Sec. 12-217ll. Tax credit for digital animation production companies. Regulations.

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Sec. 12-217mm. Tax credit for green buildings. Regulations.

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Sec. 12-217nn. Qualified small business job creation tax credit program.

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Sec. 12-217oo. Vocational rehabilitation job creation tax credit program.

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Secs. 12-217pp to 12-217yy.

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Sec. 12-217zz. Limit on credits under this chapter.

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Sec. 12-218. Apportionment of net income.

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Sec. 12-218a. Apportionment of tax on insurance company.

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Sec. 12-218b. Apportionment of net income of financial service companies.

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Sec. 12-218c. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.

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Sec. 12-218d. Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.

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Sec. 12-219. Additional tax in the amount by which alternative computations exceed tax under section 12-214. Minimum tax. Surcharge.

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Sec. 12-219a. Apportionment of tax base in and out of state. Insurance companies excepted.

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Sec. 12-219b. Election with respect to apportionment of net income.

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Secs. 12-220 to 12-221. Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.

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Sec. 12-221a. Petition for alternative method of apportionment. Regulations.

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Sec. 12-222. Annual return.

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Sec. 12-223. Returns of affiliated corporations.

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Sec. 12-223a. Combined corporation business tax return.

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Sec. 12-223b. Intercompany rents and business receipts.

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Sec. 12-223c. Minimum tax in combined return.

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Sec. 12-223d. Assessments against one or more taxpayers in combined return.

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Sec. 12-223e. Readjustment of taxes on revision of combined return.

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Sec. 12-223f. Preference tax due from corporations filing a combined return.

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Sec. 12-224. Return of fiduciary.

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Sec. 12-225. Supplemental and amended returns. Refund claim.

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Sec. 12-226. Correction of returns; additional tax; refunds.

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Sec. 12-226a. Adjustments by the commissioner. Regulations.

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Sec. 12-227. Interest on refunds.

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Sec. 12-228. Refunds to be made from General Fund.

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Sec. 12-229. Failure to pay tax or make return. Penalty. Waiver of penalty authorized.

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Sec. 12-230. Forfeiture of corporate rights for failure to make returns.

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Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.

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Sec. 12-231a. Formation of insurance company affiliate of holding company to evade tax.

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Sec. 12-232. Authority to take testimony under oath; subpoenas.

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Sec. 12-233. Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.

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Sec. 12-234. Settlement with Treasurer.

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Sec. 12-235. Delinquent taxes; interest; collection.

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Sec. 12-235a. Disallowance of credits if taxes due and unpaid.

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Sec. 12-236. Hearing by commissioner.

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Sec. 12-237. Appeal.

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Sec. 12-238. Abatement of taxes.

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Sec. 12-239. Abatement of taxes on motor bus company in receivership.

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Sec. 12-240. Publication and disclosure of information.

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Sec. 12-241. Tax to be in lieu of other taxes.

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Sec. 12-241a. Definition.

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Sec. 12-242. Regulations.

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PART II PAYMENT OF ESTIMATED TAX

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Secs. 12-242a to 12-242c. Definitions. When declaration of estimated tax required. Installment payment on estimated tax.

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Sec. 12-242d. Installment payment on estimated tax. Interest on unpaid installments.

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Sec. 12-242e. Disposition of installments.

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Sec. 12-242f. Obligations of fiduciary.

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Sec. 12-242g. Overpayments: Regulations.

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Sec. 12-242h. Regulations.

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Sec. 12-242i. Declaration as return.

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Secs. 12-242j to 12-242z.

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CHAPTER 208a UNRELATED BUSINESS INCOME OF NONPROFIT CORPORATIONS TAX

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Sec. 12-242aa. Definitions. Modifications of federal unrelated business taxable income.

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Sec. 12-242bb. Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. "Tangible personal property" defined.

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Secs. 12-242cc and 12-242dd.

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CHAPTER 208b TAXATION OF INTEREST ON CERTAIN OBLIGATIONS OF THE STATE OF CONNECTICUT

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Sec. 12-242ee. Legislative findings.

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Sec. 12-242ff. Definitions.

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Sec. 12-242gg. Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking.

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Sec. 12-242hh. Notice of taking. Claim for compensation form.

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Sec. 12-242ii. Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.

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Sec. 12-242jj. Statement of acceptance; rejection of statement of acceptance.

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Sec. 12-242kk. Condemnation appeals; class action; withdrawal of notice.

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Sec. 12-242ll. Settlement of claim.

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Sec. 12-242mm. Withdrawal of assessment deposit.

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Sec. 12-242nn. Failure to return acceptance or file appeal.

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Sec. 12-242oo. Exclusive remedy.

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Sec. 12-242pp. Declaratory judgment.

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Sec. 12-242qq. Reach-back.

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Sec. 12-242rr. Method of payment of refunds.

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Sec. 12-242ss. Extension of time to grant refunds in certain cases.

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Sec. 12-242tt. Refunds and exclusion of related expenses applicable to pending returns.

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Sec. 12-242uu. Bond authorization.

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Sec. 12-242vv. Confidentiality of taxpayer information.

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Sec. 12-242ww. State action against third party; waiver.

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Sec. 12-242xx. Regulations.

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Sec. 12-242yy. Authority for assistance through contract or agreement.

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CHAPTER 209 AIR CARRIERS TAX

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Sec. 12-243. Definitions.

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Sec. 12-244. Allocation of tax.

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Sec. 12-245. Local taxation of real and personal property.

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Sec. 12-246. Filing of returns.

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Sec. 12-247. Minimum tax.

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Secs. 12-247a and 12-247b. Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.

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Sec. 12-248. Application of corporation business tax.

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CHAPTER 210 RAILROAD COMPANIES TAX

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Sec. 12-249. Tax on gross earnings.

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Sec. 12-250. Definitions. Returns.

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Sec. 12-251. Basis. Rate. Deductions.

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Sec. 12-252. Commissioner to determine gross earnings. Assessment of tax.

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Secs. 12-252a and 12-252b. Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.

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Secs. 12-253 and 12-254. Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.

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Sec. 12-255. Tax to be in lieu of certain other taxes.

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CHAPTER 210a TELECOMMUNICATIONS SERVICE COMPANY TAX

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Secs. 12-255a to 12-255t. Telecommunications service company tax.

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CHAPTER 211 COMMUNITY ANTENNA TELEVISION SYSTEMS AND ONE-WAY SATELLITE TRANSMISSION BUSINESSES TAX

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Sec. 12-256. Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.

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Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment in lieu of taxes.

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Sec. 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.

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Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief.

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Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes.

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Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.

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Sec. 12-257. Companies furnishing, leasing or operating railroad cars.

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Sec. 12-258. Apportionment of gross earnings. Rates of tax.

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Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities.

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Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

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Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees.

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Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds.

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CHAPTER 211a HOSPITALS TAX

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Sec. 12-263a. Definitions.

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Sec. 12-263b. Tax on gross earnings. Rate. Tax not applicable after April 1, 2000.

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Sec. 12-263c. Failure to pay tax when due. Penalty provisions. Waiver.

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Sec. 12-263d. Examination of records. Penalties related to deficiency assessments.

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Sec. 12-263e. Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.

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Secs. 12-263f to 12-263l.

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CHAPTER 211b DRY CLEANING TAX

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Sec. 12-263m. Dry cleaning gross receipts tax. Remediation account. Grants. Procedures. Annual report.

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CHAPTER 212 UTILITY COMPANIES TAX

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Sec. 12-264. Tax on gross earnings. Registration of gas sellers. Return.

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Sec. 12-265. Rate. Deductions.

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Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities.

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Secs. 12-265b and 12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

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Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees.

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Secs. 12-266 to 12-268. Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.

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CHAPTER 212a PUBLIC SERVICE COMPANIES TAX

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Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut.

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Sec. 12-268b. Return of fiduciary.

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Sec. 12-268c. Refunds. Interest on refunds.

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Sec. 12-268d. Failure to pay tax when due. Penalty provisions.

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Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.

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Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.

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Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments.

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Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds.

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Sec. 12-268i. Hearing by commissioner.

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Sec. 12-268j. Tax to be in lieu of certain other taxes.

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Sec. 12-268k. Abatement of taxes.

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Sec. 12-268l. Appeals.

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Sec. 12-268m. Regulations and forms.

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CHAPTER 213 UNINCORPORATED BUSINESS TAX

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Secs. 12-269 to 12-284a. Unincorporated business tax.

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CHAPTER 213a LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATIONS TAX

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Sec. 12-284b. Affected business entity tax. Penalty. Interest. Enforcement.

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CHAPTER 214 CIGARETTE TAXES

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PART I TAX ON CIGARETTES HELD FOR SALE

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Sec. 12-285. Definitions.

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Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a, 12-314a and 53-344(a).

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Sec. 12-285b. Licensure of cigarette manufacturers. Fees.

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Sec. 12-285c. Restrictions on shipping or transporting cigarettes. Penalties.

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Sec. 12-286. Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.

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Sec. 12-286a. Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.

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Sec. 12-287. Dealer's license.

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Sec. 12-288. Distributor's license.

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Sec. 12-289. Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.

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Sec. 12-289a. Vending machines: Placement restrictions. Penalties.

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Sec. 12-290. Price signs on vending machines.

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Sec. 12-291. Vending machine dealer's license.

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Sec. 12-291a. Penalty for failure to secure or renew license.

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Sec. 12-292. Advertising sale of untaxed cigarettes.

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Sec. 12-293. Notice to Tax Commissioner of number of vending machines.

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Sec. 12-293a. Reporting requirements. Registration fee for vending machines. List of customers.

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Sec. 12-294. Transfer of license. Successor tax liability.

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Sec. 12-295. Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.

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Sec. 12-295a. Purchase by, or sale to, minors. Penalties. Suspension of licenses. Appeals.

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Sec. 12-296. Imposition of tax.

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Sec. 12-296a. Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.

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Sec. 12-297. Exemption from tax for cigarettes sold to certain state institutions for patients or inmates.

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Sec. 12-298. Commissioner to supply stamps or decals.

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Sec. 12-299. Metering machine.

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Sec. 12-300. Resale of stamps restricted. Redemption.

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Sec. 12-301. Nonresidents may be authorized to affix stamps.

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Sec. 12-302. Distributors to affix stamps.

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Sec. 12-303. Dealers to affix stamps.

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Sec. 12-304. Sale of unstamped cigarettes prohibited. Penalty for violation.

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Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to confiscation.

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Sec. 12-306. Invoices or delivery tickets required in transportation of unstamped cigarettes.

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Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets.

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Sec. 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.

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Sec. 12-307. Procedure on sale after confiscation.

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Sec. 12-308. Fraudulent stamps.

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Sec. 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.

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Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of records.

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Sec. 12-310. Oaths and subpoenas.

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Sec. 12-311. Hearings by commissioner.

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Sec. 12-312. Appeals from decisions of commissioner.

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Sec. 12-313. Administration. Regulations. Waiver of filing of reports.

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Sec. 12-314. Packaging for sale.

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Sec. 12-314a. Certain promotional samples authorized.

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Sec. 12-315. Sale of unstamped cigarettes from one licensed distributor to another.

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Sec. 12-315a. Report on enforcement efforts.

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PART II TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES

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Sec. 12-316. Imposition of tax.

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Sec. 12-317. Return to be filed.

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Sec. 12-318. Seizure for nonpayment of tax.

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Sec. 12-319. Imported cigarettes on which tax has been paid.

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Sec. 12-320. Two hundred or fewer cigarettes not taxable.

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Sec. 12-321. Penalty.

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PART III REGULATION OF SALE OF CIGARETTES

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Secs. 12-322 to 12-326. Sale and in-state purchase below cost prohibited. "Cost" defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.

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Sec. 12-326a. Definitions. Presumptions of costs of doing business.

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Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.

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Sec. 12-326c. Sales between distributors.

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Sec. 12-326d. Certain sales below cost permitted.

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Sec. 12-326e. Bonus or combination with other articles for sale forbidden.

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Sec. 12-326f. Exemptions.

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Sec. 12-326g. Penalty.

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Sec. 12-326h. Civil actions.

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Secs. 12-327 to 12-330. Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.

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CHAPTER 214a TOBACCO PRODUCTS TAX

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Sec. 12-330a. Definitions.

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Sec. 12-330b. Distributors and unclassified importers to be licensed.

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Sec. 12-330c. Tax on tobacco products and snuff tobacco products.

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Sec. 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.

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Sec. 12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations.

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Sec. 12-330f. Penalties for manufacturing, acquiring, selling, possessing with intent to sell or transporting for sale tobacco products on which no tax has been paid.

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Sec. 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.

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Sec. 12-330h. Property seized as contraband. Procedure for persons claiming an interest in the property.

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Sec. 12-330i. Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed.

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Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.

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Sec. 12-330k. Hearings ordered by commissioner.

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Sec. 12-330l. Application for hearing before commissioner.

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Sec. 12-330m. Appeal.

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Sec. 12-330n. Administration. Regulations.

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Sec. 12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.

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Sec. 12-330p. Overpayments and refunds.

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CHAPTER 215 AMUSEMENT PLACES TAX

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Secs. 12-331 to 12-339b. Amusement places tax.

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CHAPTER 216 SUCCESSION AND TRANSFER TAXES

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PART I TRANSFERS TAXABLE

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Sec. 12-340. Tax on transfers of property.

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Sec. 12-341. Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.

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Sec. 12-341a. Effective date.

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Sec. 12-341b. Taxable transfers by persons dying on and after July 1, 1963.

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Sec. 12-341c. Effective date.

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Sec. 12-342. Life, accident and war risk insurance.

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Sec. 12-343. Jointly-owned property.

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PART II RATES. EXEMPTIONS. DEDUCTIONS

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Sec. 12-344. Rates.

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Sec. 12-344a. Additional amount added to tax.

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Sec. 12-344b. Applicable rates.

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Sec. 12-345. Revocable trusts.

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Sec. 12-345a. Taxation of property transferred by exercise or nonexercise of a power of appointment.

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Sec. 12-345b. Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.

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Sec. 12-345c. Taxable transfer made, when.

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Sec. 12-345d. Lapse of power.

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Sec. 12-345e. Tax liability for transfer of property subject to general power of appointment.

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Sec. 12-345f. Power created on or before October 21, 1942.

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Sec. 12-346. Transfers to executors and trustees in lieu of commissions.

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Sec. 12-347. Exemptions.

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Sec. 12-348. Declaration by officer of corporation or other entity claiming exemption.

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Sec. 12-349. Gross taxable estate.

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Sec. 12-349a. Effective date.

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Sec. 12-350. Net estate of resident transferors; deductions.

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Sec. 12-351. Administration expenses not deductible.

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Sec. 12-352. Net estate of nonresident transferor; deductions.

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Sec. 12-353. Life estates; annuities.

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Sec. 12-354. Estate which may be divested.

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Sec. 12-355. Compounding of tax. Contingent remainders.

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Sec. 12-356. Determination of value of contingent interest by Insurance Commissioner.

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PART III ADMINISTRATION

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Sec. 12-357. Supervision by commissioner.

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Sec. 12-358. Reports by clerks of probate courts. Certified copies of wills and papers.

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Sec. 12-359. Reports of representatives of transferors.

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Secs. 12-360 to 12-362. U.S. money, bonds and bank accounts: Reports as to ante mortem transfers dispensed with; inventory and appraisal not required. Waiver of returns, reports, inventories and appraisals.

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Sec. 12-363. Jointly-owned real property; certificate of tax payment.

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Sec. 12-364. Certificate of release of lien. Regulations.

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Sec. 12-365. Administration on taxable transfer.

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Sec. 12-366. Lien for taxes. Regulations.

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Sec. 12-367. Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.

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Sec. 12-368. Waiver of hearing on computation of tax.

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Sec. 12-369. Action for quieting title to property.

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Sec. 12-370. Forms. Reciprocal exchange of information.

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Sec. 12-371. Estates of nonresident decedents; cooperation with other states.

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Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's domicile.

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Sec. 12-373. Agreement of compromise to fix amount of tax.

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Sec. 12-374. Determination of domicile by arbitration.

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PART IV PAYMENT OF TAXES

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Sec. 12-375. Tax due at death.

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Sec. 12-376. Payment. Interest. Extensions.

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Sec. 12-376a. Waiver of interest on tax on certain transfers.

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Sec. 12-376b. Optional payment in installments up to ten years when interest in closely held business exceeds thirty-five per cent of gross estate.

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Sec. 12-376c. Extension of time for payment when estate consists primarily of works of art of the decedent.

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Sec. 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.

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Sec. 12-377. Temporary payments.

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Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates.

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Sec. 12-379. Computation and payment by fiduciary.

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Sec. 12-380. Commissioner may compromise tax.

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PART V ENFORCEMENT OF TAX

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Sec. 12-381. Enforcement against personal property.

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Sec. 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.

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Sec. 12-383. Penalty for false return or affidavit.

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Sec. 12-384. Liability of representatives of estates and transferees.

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Sec. 12-385. Enforcement by sale of property.

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Sec. 12-386. Legacy charged on real property.

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Sec. 12-387. Abatement.

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Sec. 12-387a. Out-of-state action to collect succession tax; local tax.

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Sec. 12-387b. Reciprocity.

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Sec. 12-387c. "Tax" to include interest and penalties.

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PART VI MISCELLANEOUS PROVISIONS

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Sec. 12-388. Certain refunds to estates subject to additional succession tax.

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Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services.

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Sec. 12-390. Applicability of this chapter. Continuance in force of former statutes.

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CHAPTER 216a GENERATION-SKIPPING TRANSFER TAX

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Sec. 12-390a. Definitions.

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Sec. 12-390b. Generation-skipping transfer tax.

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Sec. 12-390c. Payment. Penalties. Interest. Extension.

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Sec. 12-390d. Additional assessment. Refund.

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Sec. 12-390e. Administrative provisions. Hearings and appeals.

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CHAPTER 217 ESTATE TAX

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Sec. 12-391. Transfer of resident and nonresident estates. Rate of tax. Determination of domicile.

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Sec. 12-392. Payment of tax. Penalties for late filing. Extension of time. Method of filing. Notice to court of probate.

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Sec. 12-393. Credit against tax on future interests.

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Sec. 12-394. Assessment; after-discovered assets; notice; appeal.

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Sec. 12-395. Appeal of determination of domicile.

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Sec. 12-395a. Written agreements of compromise by the commissioner.

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Sec. 12-396. Purpose of chapter; construction.

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Sec. 12-397. Reimbursement of others than legal representatives.

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Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.

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Sec. 12-399. When chapter void. Changes in federal credit.

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CHAPTER 218 FEDERAL AND STATE ESTATE TAXES

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Sec. 12-400. "Persons interested in the estate", defined.

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Sec. 12-401. Proration of estate taxes. Procedure.

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Sec. 12-402. Tax to be paid by executor or administrator.

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Sec. 12-403. Distribution by fiduciary.

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Sec. 12-404. Order directing payment of prorated amounts.

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Sec. 12-405. Appeal.

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CHAPTER 218a ESTATE INCOME TAX

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Sec. 12-405a. Definitions.

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Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.

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Sec. 12-405c. Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns.

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Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.

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Secs. 12-405e to 12-405i. Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Installment of estimated tax payable; manner of payment and recording thereof. Installment payment of estimated tax in excess of correct amount.

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Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state.

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Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.

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Sec. 12-405l. Commissioner to adopt regulations re this chapter.

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Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991.

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CHAPTER 219 SALES AND USE TAXES

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Sec. 12-406. Title.

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Sec. 12-407. Definitions.

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Sec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter.

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Sec. 12-407b. Basis for determining whether a transportation service is subject to tax under this chapter.

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Sec. 12-407c. Treatment of certain persons as agents.

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Sec. 12-407d. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.

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Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.

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Sec. 12-408. The sales tax.

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Sec. 12-408a. Payment of certain sales tax revenue for use at Bradley International Airport.

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Sec. 12-408b. Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.

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Sec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state.

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Sec. 12-408d. Disaggregation of information in returns of multitown retailers.

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Sec. 12-409. Permits.

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Sec. 12-409a. Direct payment permits.

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Sec. 12-410. Presumptions and resale certificates.

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Sec. 12-411. The use tax.

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Sec. 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.

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Sec. 12-411b. Collection of use tax by certain state contractors.

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Sec. 12-412. Exemptions.

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Sec. 12-412a. Exemption for certain equipment purchased for transfer to the state.

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Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.

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