Connecticut Law - Title 12 Taxation (Table of Contents) Level 3 Headings

Connecticut Law
Title 12 Taxation

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RESET	Connecticut Laws \| Title 12 Taxation
+	CHAPTER 201 STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES	(Text)	(1-click HTML)
+	Sec. 12-1. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.	(Text)	(1-click HTML)
+	Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors.	(Text)	(1-click HTML)
+	Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.	(Text)	(1-click HTML)
+	Sec. 12-2c. Certification of revaluation companies.	(Text)	(1-click HTML)
+	Sec. 12-2d. Compromises.	(Text)	(1-click HTML)
+	Sec. 12-2e. Closing agreements.	(Text)	(1-click HTML)
+	Sec. 12-2f. Service of notice by the commissioner.	(Text)	(1-click HTML)
+	Sec. 12-2g. Sales tax rebate for eligible individuals.	(Text)	(1-click HTML)
+	Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services.	(Text)	(1-click HTML)
+	Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals.	(Text)	(1-click HTML)
+	Sec. 12-3b. Abatement Review Committee.	(Text)	(1-click HTML)
+	Secs. 12-3c to 12-3e.	(Text)	(1-click HTML)
+	Sec. 12-3f. Small and Medium-Sized Business Users Committee.	(Text)	(1-click HTML)
+	Sec. 12-4. Proceedings against delinquent tax officers.	(Text)	(1-click HTML)
+	Sec. 12-5. Fees for witnesses and service of subpoenas.	(Text)	(1-click HTML)
+	Sec. 12-6. Audit of municipal accounts upon application of state's attorney.	(Text)	(1-click HTML)
+	Sec. 12-7. Reports concerning assessments and collections.	(Text)	(1-click HTML)
+	Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state taxes.	(Text)	(1-click HTML)
+	Sec. 12-7b. Reports of certain state tax data by the commissioner to the Office of Fiscal Analysis.	(Text)	(1-click HTML)
+	Sec. 12-8. Recording and deposit of funds.	(Text)	(1-click HTML)
+	Sec. 12-9. Local officials to file statements concerning taxes. Penalty.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information available to the commissioner.	(Text)	(1-click HTML)
+	Sec. 12-16. Procedure against judge of probate for failure to furnish copies.	(Text)	(1-click HTML)
+	Sec. 12-17. Inquiries concerning records of probate court.	(Text)	(1-click HTML)
+	Sec. 12-18. Superior court may order compliance with statute.	(Text)	(1-click HTML)
+	Sec. 12-18a. Grants to towns for property tax relief based on population.	(Text)	(1-click HTML)
+	Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-19b. Valuation of land and buildings for grants under section 12-19a. Revaluation. Appeals.	(Text)	(1-click HTML)
+	Sec. 12-19c. Certification and payment to each town or borough.	(Text)	(1-click HTML)
+	Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.	(Text)	(1-click HTML)
+	Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.	(Text)	(1-click HTML)
+	Sec. 12-20. Grant in lieu of taxes on property in Madison.	(Text)	(1-click HTML)
+	Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services district.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-24b. Inconsistent special acts repealed.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-25. Confirmation of amount of unpaid taxes.	(Text)	(1-click HTML)
+	Sec. 12-26. Equalization and adjustment of grand list.	(Text)	(1-click HTML)
+	Sec. 12-27. Abstract book and lists.	(Text)	(1-click HTML)
+	Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.	(Text)	(1-click HTML)
+	Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.	(Text)	(1-click HTML)
+	Sec. 12-30a. Imposition of interest. Determination of basis. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-30b. Limit on interest to be paid on certain tax overpayments.	(Text)	(1-click HTML)
+	Sec. 12-30c. Penalty imposed on promoters of abusive tax shelters.	(Text)	(1-click HTML)
+	Sec. 12-31. Examination of books and personnel of railroad and utility companies.	(Text)	(1-click HTML)
+	Sec. 12-32. Suits not barred by neglect of commissioner.	(Text)	(1-click HTML)
+	Sec. 12-33. Appeals from action of Commissioner of Revenue Services.	(Text)	(1-click HTML)
+	Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.	(Text)	(1-click HTML)
+	Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services.	(Text)	(1-click HTML)
+	Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.	(Text)	(1-click HTML)
+	Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-34d. State Tax Review Commission reports.	(Text)	(1-click HTML)
+	Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.	(Text)	(1-click HTML)
+	CHAPTER 202 COLLECTION OF STATE TAXES	(Text)	(1-click HTML)
+	Sec. 12-35. Duties of state collection agencies.	(Text)	(1-click HTML)
+	Sec. 12-35a. Lien on personal property as security related to delinquent state taxes.	(Text)	(1-click HTML)
+	Sec. 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-35f. Offset of tax refunds.	(Text)	(1-click HTML)
+	Sec. 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008.	(Text)	(1-click HTML)
+	Sec. 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.	(Text)	(1-click HTML)
+	Sec. 12-36. Jeopardy collection of taxes due state.	(Text)	(1-click HTML)
+	Sec. 12-37. State suspense tax book.	(Text)	(1-click HTML)
+	Sec. 12-38. Interest on taxes, fees and assessments due from municipality to the state.	(Text)	(1-click HTML)
+	Sec. 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-39b. Records of cancellation or revision of tax liability.	(Text)	(1-click HTML)
+	Sec. 12-39c. Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-39f. Refunds of state taxes. Comptroller authorized to draw on fund to which tax is credited.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-39h. Application of partial payments toward state tax liability in penalties, interest and tax.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer.	(Text)	(1-click HTML)
+	Sec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.	(Text)	(1-click HTML)
+	Sec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-39n. Taxpayer's Bill of Rights.	(Text)	(1-click HTML)
+	Secs. 12-39o to 12-39q.	(Text)	(1-click HTML)
+	Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card.	(Text)	(1-click HTML)
+	Sec. 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.	(Text)	(1-click HTML)
+	Sec. 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes.	(Text)	(1-click HTML)
+	Sec. 12-39u. Offsetting of overpayments and underpayments of taxes.	(Text)	(1-click HTML)
+	Secs. 12-39v to 12-39y.	(Text)	(1-click HTML)
+	Sec. 12-39z. Rounding of dollar amounts in returns, statements or other documents.	(Text)	(1-click HTML)
+	Sec. 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received.	(Text)	(1-click HTML)
+	Sec. 12-39bb. Records of department. Reproductions of records.	(Text)	(1-click HTML)
+	CHAPTER 203* PROPERTY TAX ASSESSMENT	(Text)	(1-click HTML)
+	Sec. 12-40. Notice requiring declaration of personal property.	(Text)	(1-click HTML)
+	Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.	(Text)	(1-click HTML)
+	Sec. 12-41. Filing of declaration.	(Text)	(1-click HTML)
+	Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.	(Text)	(1-click HTML)
+	Sec. 12-43. Property of nonresidents.	(Text)	(1-click HTML)
+	Sec. 12-44. Municipalities coterminous with or within towns may impose penalty.	(Text)	(1-click HTML)
+	Sec. 12-45. Return to assessors of personalty in trust.	(Text)	(1-click HTML)
+	Sec. 12-46. Penalty for neglect by trustees, guardians or conservators.	(Text)	(1-click HTML)
+	Sec. 12-47. Listing of estates of insolvent debtors and decedents.	(Text)	(1-click HTML)
+	Sec. 12-48. Tenant for life or years to list property.	(Text)	(1-click HTML)
+	Sec. 12-49. Lists to be verified.	(Text)	(1-click HTML)
+	Sec. 12-50. List may be filed by spouse, attorney or agent.	(Text)	(1-click HTML)
+	Sec. 12-51. List may be filed by holder of encumbrance.	(Text)	(1-click HTML)
+	Sec. 12-52. Assessor not to accept defective list or neglect to return list. Penalty.	(Text)	(1-click HTML)
+	Sec. 12-53. Addition of omitted property. Audits. Penalty.	(Text)	(1-click HTML)
+	Sec. 12-53a. Assessment and taxation of new real estate construction.	(Text)	(1-click HTML)
+	Sec. 12-54. Examination by assessors when declaration not filed.	(Text)	(1-click HTML)
+	Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.	(Text)	(1-click HTML)
+	Sec. 12-56. Assessors may take lists and abstract of previous year.	(Text)	(1-click HTML)
+	Sec. 12-57. Certificates of correction.	(Text)	(1-click HTML)
+	Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.	(Text)	(1-click HTML)
+	Sec. 12-58. Declaration of property of manufacturers and traders.	(Text)	(1-click HTML)
+	Sec. 12-59. Declaration of corporation property. Stockholders exempt.	(Text)	(1-click HTML)
+	Sec. 12-60. Correction of clerical error in assessment.	(Text)	(1-click HTML)
+	Sec. 12-61. Special assessment forms; approval of secretary.	(Text)	(1-click HTML)
+	Sec. 12-62. Revaluation of real estate. Regulations. Certain Indian lands exempt.	(Text)	(1-click HTML)
+	Sec. 12-62a. Uniform assessment date and rate.	(Text)	(1-click HTML)
+	Sec. 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.	(Text)	(1-click HTML)
+	Sec. 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-62e. Source of funds for state payments under section 12-62d.	(Text)	(1-click HTML)
+	Sec. 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.	(Text)	(1-click HTML)
+	Sec. 12-62g. Increase in certain veteran's exemptions upon revaluation.	(Text)	(1-click HTML)
+	Secs. 12-62h and 12-62i. Stay and phase-in of implementation of revaluation. Performance-based revaluation testing standards.	(Text)	(1-click HTML)
+	Sec. 12-62j. Interlocal revaluation agreement grant.	(Text)	(1-click HTML)
+	Sec. 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.	(Text)	(1-click HTML)
+	Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.	(Text)	(1-click HTML)
+	Sec. 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.	(Text)	(1-click HTML)
+	Sec. 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.	(Text)	(1-click HTML)
+	Sec. 12-62o. Municipal option to make annual adjustments in property values.	(Text)	(1-click HTML)
+	Sec. 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase.	(Text)	(1-click HTML)
+	Sec. 12-62q. Regional revaluation program.	(Text)	(1-click HTML)
+	Sec. 12-63. Rule of valuation. Optional depreciation schedules. Depreciation rules for machinery and equipment.	(Text)	(1-click HTML)
+	Sec. 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.	(Text)	(1-click HTML)
+	Sec. 12-63b. Valuation of rental income real property.	(Text)	(1-click HTML)
+	Sec. 12-63c. Submission of income and expense information applicable to rental income real property.	(Text)	(1-click HTML)
+	Sec. 12-63d. Change in assessed value of real estate. Relationship to sale price.	(Text)	(1-click HTML)
+	Sec. 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.	(Text)	(1-click HTML)
+	Sec. 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.	(Text)	(1-click HTML)
+	Sec. 12-63g. Assessment of buffers to inland wetlands or watercourses.	(Text)	(1-click HTML)
+	Sec. 12-63h. Land value taxation program.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-65. Agreements fixing assessments on multifamily housing.	(Text)	(1-click HTML)
+	Sec. 12-65a. Approval by state referee.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.	(Text)	(1-click HTML)
+	Sec. 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.	(Text)	(1-click HTML)
+	Sec. 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.	(Text)	(1-click HTML)
+	Sec. 12-65f. Appeal.	(Text)	(1-click HTML)
+	Sec. 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate physically disabled persons. Required provisions.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-66. Property of religious, educational or charitable corporations; leasehold interests.	(Text)	(1-click HTML)
+	Sec. 12-67. Taxation of dwelling houses of railroad companies.	(Text)	(1-click HTML)
+	Sec. 12-68. Grantee failing to record deed, grantor taxed. Damages.	(Text)	(1-click HTML)
+	Sec. 12-69. Real estate liable for payment of judgment.	(Text)	(1-click HTML)
+	Sec. 12-70. Obligation of purchaser of real estate assuming payment of taxes.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-71a. List of values of vessels. Use in assessing.	(Text)	(1-click HTML)
+	Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-71d. Schedule of motor vehicle values.	(Text)	(1-click HTML)
+	Sec. 12-72. Assessment of certain classes of vessels.	(Text)	(1-click HTML)
+	Sec. 12-73. Taxation of municipal property used for sewage disposal.	(Text)	(1-click HTML)
+	Sec. 12-74. Municipal airports located in another town.	(Text)	(1-click HTML)
+	Sec. 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.	(Text)	(1-click HTML)
+	Sec. 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.	(Text)	(1-click HTML)
+	Sec. 12-76a. Taxation of land in which state or United States has easement or other right.	(Text)	(1-click HTML)
+	Sec. 12-77. Taxation of water power.	(Text)	(1-click HTML)
+	Sec. 12-78. Taxation of water power and works when power is used in another town.	(Text)	(1-click HTML)
+	Sec. 12-79. Water power used outside the state.	(Text)	(1-click HTML)
+	Sec. 12-80. Property of utility company to be taxed where located.	(Text)	(1-click HTML)
+	Sec. 12-80a. Personal property used in rendering telecommunications service. Exceptions.	(Text)	(1-click HTML)
+	Sec. 12-80b. Apportionment of property for purposes of section 12-80a.	(Text)	(1-click HTML)
+	Sec. 12-81. *(See end of section for amended version of subdivisions (59) and (60) and effective date.) Exemptions.	(Text)	(1-click HTML)
+	Sec. 12-81a. Property subject to tax exemption. Liability of purchaser.	(Text)	(1-click HTML)
+	Sec. 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.	(Text)	(1-click HTML)
+	Sec. 12-81c. Municipal option to exempt certain motor vehicles.	(Text)	(1-click HTML)
+	Sec. 12-81d. Notification of tax collector of exempt status of property.	(Text)	(1-click HTML)
+	Sec. 12-81e. Exemption for certain vans used to transport employees to and from work.	(Text)	(1-click HTML)
+	Sec. 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.	(Text)	(1-click HTML)
+	Sec. 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.	(Text)	(1-click HTML)
+	Sec. 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.	(Text)	(1-click HTML)
+	Sec. 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72) and (74) of section 12-81.	(Text)	(1-click HTML)
+	Sec. 12-81l. Uniform income requirements for exemptions from property tax under sections 12-81f, 12-81g, 12-81i and 12-81j.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-81n. Municipal option to provide additional exemption for businesses offering child day care services to residents.	(Text)	(1-click HTML)
+	Sec. 12-81o. Municipal option to abate property taxes on certain food manufacturing plants.	(Text)	(1-click HTML)
+	Sec. 12-81p. Municipal option to abate property taxes on amusement theme parks.	(Text)	(1-click HTML)
+	Sec. 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies.	(Text)	(1-click HTML)
+	Sec. 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property.	(Text)	(1-click HTML)
+	Sec. 12-81s. Municipal option to exempt commercial fishing apparatus.	(Text)	(1-click HTML)
+	Sec. 12-81t. Municipal option to abate property taxes on information technology personal property.	(Text)	(1-click HTML)
+	Sec. 12-81u. Municipal option to abate property taxes on property of certain communications establishments.	(Text)	(1-click HTML)
+	Sec. 12-81v. Municipal option to abate taxes on property of electric cooperatives.	(Text)	(1-click HTML)
+	Sec. 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.	(Text)	(1-click HTML)
+	Sec. 12-81x. Municipal option to abate taxes of surviving spouse of police officers or firefighters.	(Text)	(1-click HTML)
+	Sec. 12-81y. Municipal option to abate property taxes on school buses.	(Text)	(1-click HTML)
+	Sec. 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.	(Text)	(1-click HTML)
+	Sec. 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.	(Text)	(1-click HTML)
+	Sec. 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.	(Text)	(1-click HTML)
+	Sec. 12-81cc. Portability of certain veterans' property tax exemptions.	(Text)	(1-click HTML)
+	Sec. 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.	(Text)	(1-click HTML)
+	Sec. 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land.	(Text)	(1-click HTML)
+	Sec. 12-82. Exemptions of veterans of allied services of First World War.	(Text)	(1-click HTML)
+	Secs. 12-83 and 12-84. Exemption of disabled veterans over sixty-five. Veterans of Second World War; establishment of right to future exemptions.	(Text)	(1-click HTML)
+	Sec. 12-85. Veterans' exemptions, residence and record ownership requirements.	(Text)	(1-click HTML)
+	Sec. 12-86. Termination date of Second World War.	(Text)	(1-click HTML)
+	Sec. 12-87. Additional report. Property, when taxable.	(Text)	(1-click HTML)
+	Sec. 12-87a. Quadrennial property tax exemption statements; extension of time to file.	(Text)	(1-click HTML)
+	Sec. 12-88. When property otherwise taxable may be completely or partially exempted.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-89. Assessors to determine exemptions.	(Text)	(1-click HTML)
+	Sec. 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.	(Text)	(1-click HTML)
+	Sec. 12-90. Limitation on number of exemptions allowed.	(Text)	(1-click HTML)
+	Sec. 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemption for farm buildings or buildings used for housing for seasonal employees.	(Text)	(1-click HTML)
+	Sec. 12-92. Proofs to be filed by blind.	(Text)	(1-click HTML)
+	Sec. 12-93. Veterans' exemptions; proof of claim.	(Text)	(1-click HTML)
+	Sec. 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.	(Text)	(1-click HTML)
+	Sec. 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.	(Text)	(1-click HTML)
+	Sec. 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.	(Text)	(1-click HTML)
+	Sec. 12-94b. State payment in lieu of taxes for commercial motor vehicles and manufacturing machinery and equipment. Applicable until July 1, 2013.	(Text)	(1-click HTML)
+	Sec. 12-94c. Depreciation schedule for revenue loss for certain machinery and equipment to be reimbursed by the state.	(Text)	(1-click HTML)
+	Sec. 12-94d. Payment in lieu of tax revenue from electric generation facilities.	(Text)	(1-click HTML)
+	Sec. 12-94e. Municipal option to grant certain previously waived exemptions.	(Text)	(1-click HTML)
+	Sec. 12-94f. Phase-in of one hundred per cent state payment in lieu of taxes for machinery and equipment.	(Text)	(1-click HTML)
+	Sec. 12-94g. Amount of state payment in lieu of taxes on machinery and equipment commencing July 1, 2013.	(Text)	(1-click HTML)
+	Sec. 12-95. Exemption only on submission of evidence.	(Text)	(1-click HTML)
+	Sec. 12-95a. Exemption of merchandise in transit in warehouses.	(Text)	(1-click HTML)
+	Sec. 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.	(Text)	(1-click HTML)
+	Sec. 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.	(Text)	(1-click HTML)
+	Sec. 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.	(Text)	(1-click HTML)
+	Sec. 12-99. Grounds for cancellation of classification. Taxation after cancellation.	(Text)	(1-click HTML)
+	Sec. 12-100. Material cut for domestic use exempted from yield tax.	(Text)	(1-click HTML)
+	Sec. 12-101. Due date and collection of tax.	(Text)	(1-click HTML)
+	Sec. 12-102. Taxing of woodland.	(Text)	(1-click HTML)
+	Sec. 12-103. Appeals.	(Text)	(1-click HTML)
+	Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood.	(Text)	(1-click HTML)
+	Sec. 12-107a. Declaration of policy.	(Text)	(1-click HTML)
+	Sec. 12-107b. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-107c. Classification of land as farm land.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-107e. Classification of land as open space land.	(Text)	(1-click HTML)
+	Sec. 12-107f. Open space land.	(Text)	(1-click HTML)
+	Sec. 12-107g. Classification of land as marine heritage land.	(Text)	(1-click HTML)
+	Sec. 12-108. Stored property as property in transit.	(Text)	(1-click HTML)
+	Sec. 12-109. Listing and valuation of tax-exempt property.	(Text)	(1-click HTML)
+	Sec. 12-110. Sessions of board of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-111. Appeals to board of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-112. Limit of time for appeals.	(Text)	(1-click HTML)
+	Sec. 12-113. When board of assessment appeals may reduce assessment.	(Text)	(1-click HTML)
+	Sec. 12-114. Adjustment of assessment by board of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-115. Addition to grand list by board of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-116. Assessment and taxation under special acts.	(Text)	(1-click HTML)
+	Sec. 12-117. Extension of time for completion of duties of assessors and board of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.	(Text)	(1-click HTML)
+	Sec. 12-118. Appeals from Connecticut Appeals Board for Property Valuation.	(Text)	(1-click HTML)
+	Sec. 12-118a. Validation of pending appeals.	(Text)	(1-click HTML)
+	Sec. 12-119. Remedy when property wrongfully assessed.	(Text)	(1-click HTML)
+	Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.	(Text)	(1-click HTML)
+	Sec. 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions, credits and rebates.	(Text)	(1-click HTML)
+	Sec. 12-121. Compensation of assessors and boards of assessment appeals.	(Text)	(1-click HTML)
+	Secs. 12-121a to 12-121d. Personal property exempt from assessment.	(Text)	(1-click HTML)
+	Sec. 12-121e. Reduction in assessment of certain rehabilitated buildings.	(Text)	(1-click HTML)
+	Sec. 12-121f. Validations re assessment lists.	(Text)	(1-click HTML)
+	Secs. 12-121g to 12-121z.	(Text)	(1-click HTML)
+	CHAPTER 203a THE CONNECTICUT APPEALS BOARD FOR PROPERTY VALUATION	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	CHAPTER 204 LOCAL LEVY AND COLLECTION OF TAXES	(Text)	(1-click HTML)
+	Sec. 12-122. Selectmen to estimate town's expenses; tax levy to pay current expenses.	(Text)	(1-click HTML)
+	Sec. 12-122a. Uniform city-wide mill rate for taxation of motor vehicles.	(Text)	(1-click HTML)
+	Sec. 12-123. Selectmen to make rate bill when town fails to lay sufficient tax.	(Text)	(1-click HTML)
+	Sec. 12-124. Abatement of taxes and interest.	(Text)	(1-click HTML)
+	Sec. 12-124a. Municipal option to abate taxes on residence exceeding eight per cent of occupants' income.	(Text)	(1-click HTML)
+	Sec. 12-125. Abatement of taxes of corporations.	(Text)	(1-click HTML)
+	Sec. 12-125a. Waiver of taxes on certain property held by suppliers of water.	(Text)	(1-click HTML)
+	Sec. 12-125b. Exemption or abatement of tax on real property bought from the state by a municipality.	(Text)	(1-click HTML)
+	Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality.	(Text)	(1-click HTML)
+	Sec. 12-127. Abatement or refund on proof of exempt status.	(Text)	(1-click HTML)
+	Sec. 12-127a. Abatement of taxes on structures of historical or architectural merit.	(Text)	(1-click HTML)
+	Sec. 12-128. Refund of tax erroneously collected from veterans and relatives.	(Text)	(1-click HTML)
+	Sec. 12-129. Refund of excess payments.	(Text)	(1-click HTML)
+	Sec. 12-129a. Moratorium on tax payment for persons over sixty-five.	(Text)	(1-click HTML)
+	Sec. 12-129b. Real property tax relief for certain persons sixty-five years of age or over.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-129d. State payment in lieu of tax revenue.	(Text)	(1-click HTML)
+	Secs. 12-129e and 12-129f. Failure to reapply for benefits. Grants to municipalities.	(Text)	(1-click HTML)
+	Sec. 12-129g. Appropriation.	(Text)	(1-click HTML)
+	Secs. 12-129h and 12-129i. Tax relief for special tax. State reimbursement in lieu of tax.	(Text)	(1-click HTML)
+	Secs. 12-129j to 12-129m. State refunds of property tax payments to certain persons sixty-five or over.	(Text)	(1-click HTML)
+	Sec. 12-129n. Optional municipal property tax relief program for certain homeowners age sixty-five or over or permanently and totally disabled.	(Text)	(1-click HTML)
+	Sec. 12-129o. Optional property tax relief by a municipality for certain elderly persons when special tax is levied.	(Text)	(1-click HTML)
+	Sec. 12-129p. Maximum benefits for homeowner receiving tax relief under section 12-129b.	(Text)	(1-click HTML)
+	Sec. 12-129q. Grants to property owners in special services districts.	(Text)	(1-click HTML)
+	Sec. 12-129r. Municipal option to abate taxes on open space in exchange for transfer of development rights to municipality.	(Text)	(1-click HTML)
+	Sec. 12-129s. Municipal option to abate taxes on high mileage motor vehicles and hybrid passenger cars.	(Text)	(1-click HTML)
+	Sec. 12-129t. Municipal option to abate taxes on visitable housing.	(Text)	(1-click HTML)
+	Sec. 12-130. Collectors; rate bills and warrants. Statements of state aid.	(Text)	(1-click HTML)
+	Sec. 12-130a. Training, examination and certification of municipal tax collectors.	(Text)	(1-click HTML)
+	Sec. 12-131. Special forms for assessment lists, abstract books and rate bills.	(Text)	(1-click HTML)
+	Sec. 12-132. Form and tax warrant.	(Text)	(1-click HTML)
+	Sec. 12-133. Taxes of subdivisions of towns.	(Text)	(1-click HTML)
+	Sec. 12-134. Tax account and receipt to bear same number.	(Text)	(1-click HTML)
+	Sec. 12-135. Execution of tax warrant. Collection by successor or by executor or administrator of deceased collector.	(Text)	(1-click HTML)
+	Sec. 12-136. Bonds of tax collectors. Appointment of new collector.	(Text)	(1-click HTML)
+	Sec. 12-137. Appointment of acting tax collectors.	(Text)	(1-click HTML)
+	Sec. 12-138. Collector to report to town clerk mistakes in assessment.	(Text)	(1-click HTML)
+	Sec. 12-139. Collector's books open to public inspection.	(Text)	(1-click HTML)
+	Sec. 12-140. Fees of tax collectors.	(Text)	(1-click HTML)
+	Sec. 12-141. Collection of taxes; definitions.	(Text)	(1-click HTML)
+	Sec. 12-141a. Payment of municipal taxes by credit card.	(Text)	(1-click HTML)
+	Sec. 12-142. Installments; due date.	(Text)	(1-click HTML)
+	Sec. 12-143. Installment payments; priority of personal property taxes.	(Text)	(1-click HTML)
+	Sec. 12-144. Payment of taxes of not more than one hundred dollars.	(Text)	(1-click HTML)
+	Sec. 12-144a. Payment of tax on motor vehicles.	(Text)	(1-click HTML)
+	Sec. 12-144b. Tax payment applicable to oldest obligation on specific property.	(Text)	(1-click HTML)
+	Sec. 12-144c. Optional waiver of property tax under twenty-five dollars.	(Text)	(1-click HTML)
+	Sec. 12-144d. Motor vehicle property tax due July first.	(Text)	(1-click HTML)
+	Sec. 12-145. Notice to pay taxes. Rate of interest when delinquent. Waiver.	(Text)	(1-click HTML)
+	Sec. 12-146. Tax, when delinquent. Interest. Waiver of interest, when.	(Text)	(1-click HTML)
+	Sec. 12-146a. Revocation of municipal and district health department permits for failure to pay personal property taxes.	(Text)	(1-click HTML)
+	Sec. 12-146b. Withholding of municipal payments for failure to pay property taxes.	(Text)	(1-click HTML)
+	Sec. 12-146c. Payments by residents in the armed forces called to active service for military action against Iraq.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-147. Collector to deliver money and lists to treasurer monthly. Treasurer to examine books.	(Text)	(1-click HTML)
+	Sec. 12-148. Identification of taxpayers.	(Text)	(1-click HTML)
+	Sec. 12-149. Lists of taxpayers to be preserved until settlement with collector.	(Text)	(1-click HTML)
+	Sec. 12-150. Penalty.	(Text)	(1-click HTML)
+	Sec. 12-151. Record-receipt books.	(Text)	(1-click HTML)
+	Sec. 12-152. Tax on portion of property assessed as a whole.	(Text)	(1-click HTML)
+	Sec. 12-153. Receipts for partial payments in cases of transfer.	(Text)	(1-click HTML)
+	Sec. 12-154. Proceedings against negligent collector.	(Text)	(1-click HTML)
+	Sec. 12-155. Demand and levy for the collection of taxes and water or sanitation charges.	(Text)	(1-click HTML)
+	Sec. 12-156. Sale of equity or particular estate under tax levy.	(Text)	(1-click HTML)
+	Sec. 12-157. Method of selling real estate for taxes.	(Text)	(1-click HTML)
+	Sec. 12-158. Form of collector's deed. Liability of municipalities for breach of warranty.	(Text)	(1-click HTML)
+	Sec. 12-159. Collector's deed as evidence. Irregularities.	(Text)	(1-click HTML)
+	Sec. 12-159a. Court orders in actions contesting validity of collector's deed. Lien.	(Text)	(1-click HTML)
+	Sec. 12-159b. Time for action contesting validity of collector's deed.	(Text)	(1-click HTML)
+	Sec. 12-160. Poor debtor's oath.	(Text)	(1-click HTML)
+	Sec. 12-161. Collection by suit.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-162. Alias tax warrant. Service of warrants upon financial institutions. Request for information.	(Text)	(1-click HTML)
+	Sec. 12-163. Jeopardy collection of taxes.	(Text)	(1-click HTML)
+	Sec. 12-163a. Receivership of rents for the collection of delinquent taxes.	(Text)	(1-click HTML)
+	Sec. 12-164. Tax uncollectible after fifteen years. Interest on improvement liens.	(Text)	(1-click HTML)
+	Sec. 12-165. Municipal suspense tax book.	(Text)	(1-click HTML)
+	Sec. 12-166. Powers and duties of collector.	(Text)	(1-click HTML)
+	Sec. 12-167. Reports of tax collectors.	(Text)	(1-click HTML)
+	Sec. 12-167a. Affidavit concerning facts within personal knowledge of affiant re giving of notice of tax sales. Recording and indexing.	(Text)	(1-click HTML)
+	Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct.	(Text)	(1-click HTML)
+	Sec. 12-169. Payment of taxes due on Saturday, Sunday or legal holiday.	(Text)	(1-click HTML)
+	Sec. 12-169a. Motor vehicle property tax check-off for local scholarship fund.	(Text)	(1-click HTML)
+	Sec. 12-169b. Addition of municipal expenses to property taxes for real estate violating health, safety or housing codes.	(Text)	(1-click HTML)
+	Sec. 12-170. Penalty for official misconduct.	(Text)	(1-click HTML)
+	CHAPTER 204a PROPERTY TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS AND PERSONS WITH PERMANENT TOTAL DISABILITY	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-170c.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-170e. State grants to renters qualified under section 12-170d.	(Text)	(1-click HTML)
+	Sec. 12-170f. Applications for grants. Assessors' duties.	(Text)	(1-click HTML)
+	Sec. 12-170g. Appeals from secretary or assessors.	(Text)	(1-click HTML)
+	Sec. 12-170h. Powers of Secretary of the Office of Policy and Management.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Secs. 12-170j to 12-170u.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-170w. Application for real property tax relief to certain elderly homeowners. Biennial requirements. Penalty for false application or false statement. Lien.	(Text)	(1-click HTML)
+	Secs. 12-170x to 12-170z.	(Text)	(1-click HTML)
+	Sec. 12-170aa. Tax relief for certain elderly or totally disabled homeowners. Reductions in real property taxes.	(Text)	(1-click HTML)
+	Sec. 12-170bb. Annual report concerning tax relief for elderly homeowners and grants to elderly renters. Preparation by the Office of Policy and Management.	(Text)	(1-click HTML)
+	Sec. 12-170cc. (Formerly Sec. 12-170c). Appeals from Secretary of the Office of Policy and Management or assessors.	(Text)	(1-click HTML)
+	Sec. 12-170dd. Inclusion of taxes paid to a fire district in claim for tax reduction.	(Text)	(1-click HTML)
+	CHAPTER 205 MUNICIPAL TAX LIENS	(Text)	(1-click HTML)
+	Sec. 12-171. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-172. Tax liens; precedence; enforcement.	(Text)	(1-click HTML)
+	Sec. 12-173. Certificate continuing lien. Discharge. Valid notice.	(Text)	(1-click HTML)
+	Sec. 12-174. Deferred collection.	(Text)	(1-click HTML)
+	Sec. 12-175. Further continuance of lien.	(Text)	(1-click HTML)
+	Sec. 12-176. Fees of collectors and town clerks.	(Text)	(1-click HTML)
+	Sec. 12-177. Certificates continuing tax liens; ordinances in certain large municipalities.	(Text)	(1-click HTML)
+	Sec. 12-178. Precedence of School Fund or Agricultural College Fund mortgage.	(Text)	(1-click HTML)
+	Sec. 12-179. Discharge of tax liens.	(Text)	(1-click HTML)
+	Sec. 12-180. Record of undischarged tax liens.	(Text)	(1-click HTML)
+	Sec. 12-181. Foreclosure of tax liens.	(Text)	(1-click HTML)
+	Sec. 12-182. Summary foreclosure of tax liens.	(Text)	(1-click HTML)
+	Sec. 12-183. Form of petition for summary foreclosure.	(Text)	(1-click HTML)
+	Sec. 12-184. Appointment of appraisers.	(Text)	(1-click HTML)
+	Sec. 12-185. Withdrawal of property from scope of proceeding.	(Text)	(1-click HTML)
+	Sec. 12-186. Publication and notice.	(Text)	(1-click HTML)
+	Sec. 12-187. Filing of a bona fide defense.	(Text)	(1-click HTML)
+	Sec. 12-188. Presumption of validity.	(Text)	(1-click HTML)
+	Sec. 12-189. Right of redemption. Title to vest upon failure to redeem. Certificate of redemption.	(Text)	(1-click HTML)
+	Sec. 12-190. Return of tax collector.	(Text)	(1-click HTML)
+	Sec. 12-191. Final judgment. Certificate of foreclosure.	(Text)	(1-click HTML)
+	Sec. 12-192. Joint foreclosure by two or more municipalities. Costs and fees to be shared.	(Text)	(1-click HTML)
+	Sec. 12-193. Costs and fees to be taxed. Reimbursement to taxpayer where error by tax assessor or tax collector.	(Text)	(1-click HTML)
+	Sec. 12-194. Entry fee.	(Text)	(1-click HTML)
+	Sec. 12-195. Removal of taxes and assessments on real estate acquired by a municipality.	(Text)	(1-click HTML)
+	Sec. 12-195a. Personal property tax liens: Definitions.	(Text)	(1-click HTML)
+	Sec. 12-195b. Perfection. Priority.	(Text)	(1-click HTML)
+	Sec. 12-195c. Notice of lien.	(Text)	(1-click HTML)
+	Sec. 12-195d. Effective period of lien. Limitation period.	(Text)	(1-click HTML)
+	Sec. 12-195e. Rights and remedies of municipality and taxpayer.	(Text)	(1-click HTML)
+	Sec. 12-195f. Validity of liens.	(Text)	(1-click HTML)
+	Sec. 12-195g. Discharge.	(Text)	(1-click HTML)
+	Sec. 12-195h. Assignment of liens.	(Text)	(1-click HTML)
+	CHAPTER 206 SCHOOL DISTRICT TAX	(Text)	(1-click HTML)
+	Sec. 12-196. Taxes levied on what property.	(Text)	(1-click HTML)
+	Sec. 12-197. Town almshouse property taxable for schoolhouse.	(Text)	(1-click HTML)
+	Sec. 12-198. Real estate partly in district; separate assessment.	(Text)	(1-click HTML)
+	Sec. 12-199. Assessment of real estate omitted from town list or with title changed.	(Text)	(1-click HTML)
+	Sec. 12-200. Valuation of property.	(Text)	(1-click HTML)
+	CHAPTER 207 INSURANCE COMPANIES, HOSPITAL AND MEDICAL SERVICES CORPORATIONS TAXES	(Text)	(1-click HTML)
+	Sec. 12-201. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-201a. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-202. Tax on net direct premiums of domestic insurance companies.	(Text)	(1-click HTML)
+	Sec. 12-202a. Tax on net direct subscriber charges of health care centers. Exceptions.	(Text)	(1-click HTML)
+	Sec. 12-202b. Tax credit for providers of HUSKY coverage.	(Text)	(1-click HTML)
+	Sec. 12-202c. Supplemental payments to providers of HUSKY coverage.	(Text)	(1-click HTML)
+	Sec. 12-203. Tax on receipts of interest and dividends by domestic companies.	(Text)	(1-click HTML)
+	Sec. 12-204. Assessment and collection of taxes.	(Text)	(1-click HTML)
+	Secs. 12-204a and 12-204b. Declaration of estimated tax. Installment payments.	(Text)	(1-click HTML)
+	Sec. 12-204c. Installment payments. Interest on unpaid installments.	(Text)	(1-click HTML)
+	Sec. 12-204d. Payment and disposition of installments.	(Text)	(1-click HTML)
+	Sec. 12-204e. Liability of fiduciary conducting or liquidating business.	(Text)	(1-click HTML)
+	Sec. 12-204f. Overpayments. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-204g. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-205. Annual return. Extensions.	(Text)	(1-click HTML)
+	Sec. 12-206. Penalties for late filing and wilful submission of fraudulent return or document.	(Text)	(1-click HTML)
+	Sec. 12-207. Oaths and subpoenas.	(Text)	(1-click HTML)
+	Sec. 12-208. Application for administrative hearing and appeal therefrom to Superior Court.	(Text)	(1-click HTML)
+	Sec. 12-209. Tax to be in lieu of certain other taxes.	(Text)	(1-click HTML)
+	Sec. 12-210. Tax on net direct premiums of nonresident and foreign companies.	(Text)	(1-click HTML)
+	Sec. 12-210a. Deduction by nonresident companies of benefit payments from group health insurance premiums.	(Text)	(1-click HTML)
+	Sec. 12-211. Reciprocity.	(Text)	(1-click HTML)
+	Sec. 12-211a. Limit on credits under this chapter.	(Text)	(1-click HTML)
+	Sec. 12-212. Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.	(Text)	(1-click HTML)
+	Sec. 12-212a. Annual state charge applicable to hospital and medical service corporations. Such corporations not subject to tax under this chapter.	(Text)	(1-click HTML)
+	Secs. 12-212b and 12-212c. Employee welfare benefit plans; definitions. Imposition of tax.	(Text)	(1-click HTML)
+	CHAPTER 208 CORPORATION BUSINESS TAX	(Text)	(1-click HTML)
+	PART I IMPOSITION AND PAYMENT OF TAX	(Text)	(1-click HTML)
+	Sec. 12-213. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-214. Imposition of tax. Surcharge.	(Text)	(1-click HTML)
+	Secs. 12-214a and 12-215. Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.	(Text)	(1-click HTML)
+	Sec. 12-216. Payment of tax by out-of-state corporations.	(Text)	(1-click HTML)
+	Sec. 12-216a. Payment of tax by companies having economic nexus with state.	(Text)	(1-click HTML)
+	Sec. 12-217. Deductions from gross income. Net income of S corporations. Regulations.	(Text)	(1-click HTML)
+	Secs. 12-217a and 12-217b. Deduction for investment in depreciable property. Tax credit for expenditures for water pollution abatement facilities.	(Text)	(1-click HTML)
+	Secs. 12-217c and 12-217d. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.	(Text)	(1-click HTML)
+	Sec. 12-217e. *(See end of section for amended version and effective date.) Tax credits for certain manufacturing and service facilities.	(Text)	(1-click HTML)
+	Sec. 12-217f. Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.	(Text)	(1-click HTML)
+	Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.	(Text)	(1-click HTML)
+	Sec. 12-217h. Tax credit for expenditures to establish day care facilities for children of employees.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-217j. Tax credit for research and experimental expenditures.	(Text)	(1-click HTML)
+	Sec. 12-217k. Tax credit for employee training.	(Text)	(1-click HTML)
+	Sec. 12-217l. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.	(Text)	(1-click HTML)
+	Sec. 12-217m. Tax credit for taxpayers occupying new facilities and creating new jobs.	(Text)	(1-click HTML)
+	Sec. 12-217n. Rolling tax credit for research and development expenses.	(Text)	(1-click HTML)
+	Sec. 12-217o. Tax credit for machinery and equipment expenditures.	(Text)	(1-click HTML)
+	Sec. 12-217p. Tax credits for taxpayer providing housing for low and moderate income employees.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-217s. Tax credit for expenditures related to traffic reduction programs.	(Text)	(1-click HTML)
+	Sec. 12-217t. Tax credit for personal property taxes paid on electronic data processing equipment.	(Text)	(1-click HTML)
+	Sec. 12-217u. Tax credit for financial institutions constructing new facilities and creating new jobs.	(Text)	(1-click HTML)
+	Sec. 12-217v. Tax credit for qualifying corporations in enterprise zones.	(Text)	(1-click HTML)
+	Sec. 12-217w. Tax credit for investment in fixed capital.	(Text)	(1-click HTML)
+	Sec. 12-217x. Tax credit for human capital investment.	(Text)	(1-click HTML)
+	Sec. 12-217y. Tax credit for employing persons who are receiving benefits from the temporary family assistance program.	(Text)	(1-click HTML)
+	Sec. 12-217z. Business Tax Credit and Tax Policy Review Committee.	(Text)	(1-click HTML)
+	Sec. 12-217aa. Order of credits.	(Text)	(1-click HTML)
+	Sec. 12-217bb. Tax credit for electric suppliers hiring displaced workers.	(Text)	(1-click HTML)
+	Sec. 12-217cc. Tax credit for certain small businesses obtaining financing from federal Small Business Administration.	(Text)	(1-click HTML)
+	Sec. 12-217dd. Tax credit for donation of open space.	(Text)	(1-click HTML)
+	Sec. 12-217ee. Refund of unused credits under sections 12-217j and 12-217n.	(Text)	(1-click HTML)
+	Sec. 12-217ff. Tax credit for donation of land for educational use.	(Text)	(1-click HTML)
+	Secs. 12-217gg. Tax credit for employment expansion project.	(Text)	(1-click HTML)
+	Sec. 12-217hh. Tax credit for hiring displaced worker.	(Text)	(1-click HTML)
+	Sec. 12-217ii. Jobs creation tax credit program.	(Text)	(1-click HTML)
+	Sec. 12-217jj. Film production tax credit. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-217kk. Tax credit for infrastructure projects in the entertainment industry. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-217ll. Tax credit for digital animation production companies. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-217mm. Tax credit for green buildings. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-217nn. Qualified small business job creation tax credit program.	(Text)	(1-click HTML)
+	Sec. 12-217oo. Vocational rehabilitation job creation tax credit program.	(Text)	(1-click HTML)
+	Secs. 12-217pp to 12-217yy.	(Text)	(1-click HTML)
+	Sec. 12-217zz. Limit on credits under this chapter.	(Text)	(1-click HTML)
+	Sec. 12-218. Apportionment of net income.	(Text)	(1-click HTML)
+	Sec. 12-218a. Apportionment of tax on insurance company.	(Text)	(1-click HTML)
+	Sec. 12-218b. Apportionment of net income of financial service companies.	(Text)	(1-click HTML)
+	Sec. 12-218c. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.	(Text)	(1-click HTML)
+	Sec. 12-218d. Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.	(Text)	(1-click HTML)
+	Sec. 12-219. Additional tax in the amount by which alternative computations exceed tax under section 12-214. Minimum tax. Surcharge.	(Text)	(1-click HTML)
+	Sec. 12-219a. Apportionment of tax base in and out of state. Insurance companies excepted.	(Text)	(1-click HTML)
+	Sec. 12-219b. Election with respect to apportionment of net income.	(Text)	(1-click HTML)
+	Secs. 12-220 to 12-221. Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.	(Text)	(1-click HTML)
+	Sec. 12-221a. Petition for alternative method of apportionment. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-222. Annual return.	(Text)	(1-click HTML)
+	Sec. 12-223. Returns of affiliated corporations.	(Text)	(1-click HTML)
+	Sec. 12-223a. Combined corporation business tax return.	(Text)	(1-click HTML)
+	Sec. 12-223b. Intercompany rents and business receipts.	(Text)	(1-click HTML)
+	Sec. 12-223c. Minimum tax in combined return.	(Text)	(1-click HTML)
+	Sec. 12-223d. Assessments against one or more taxpayers in combined return.	(Text)	(1-click HTML)
+	Sec. 12-223e. Readjustment of taxes on revision of combined return.	(Text)	(1-click HTML)
+	Sec. 12-223f. Preference tax due from corporations filing a combined return.	(Text)	(1-click HTML)
+	Sec. 12-224. Return of fiduciary.	(Text)	(1-click HTML)
+	Sec. 12-225. Supplemental and amended returns. Refund claim.	(Text)	(1-click HTML)
+	Sec. 12-226. Correction of returns; additional tax; refunds.	(Text)	(1-click HTML)
+	Sec. 12-226a. Adjustments by the commissioner. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-227. Interest on refunds.	(Text)	(1-click HTML)
+	Sec. 12-228. Refunds to be made from General Fund.	(Text)	(1-click HTML)
+	Sec. 12-229. Failure to pay tax or make return. Penalty. Waiver of penalty authorized.	(Text)	(1-click HTML)
+	Sec. 12-230. Forfeiture of corporate rights for failure to make returns.	(Text)	(1-click HTML)
+	Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.	(Text)	(1-click HTML)
+	Sec. 12-231a. Formation of insurance company affiliate of holding company to evade tax.	(Text)	(1-click HTML)
+	Sec. 12-232. Authority to take testimony under oath; subpoenas.	(Text)	(1-click HTML)
+	Sec. 12-233. Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.	(Text)	(1-click HTML)
+	Sec. 12-234. Settlement with Treasurer.	(Text)	(1-click HTML)
+	Sec. 12-235. Delinquent taxes; interest; collection.	(Text)	(1-click HTML)
+	Sec. 12-235a. Disallowance of credits if taxes due and unpaid.	(Text)	(1-click HTML)
+	Sec. 12-236. Hearing by commissioner.	(Text)	(1-click HTML)
+	Sec. 12-237. Appeal.	(Text)	(1-click HTML)
+	Sec. 12-238. Abatement of taxes.	(Text)	(1-click HTML)
+	Sec. 12-239. Abatement of taxes on motor bus company in receivership.	(Text)	(1-click HTML)
+	Sec. 12-240. Publication and disclosure of information.	(Text)	(1-click HTML)
+	Sec. 12-241. Tax to be in lieu of other taxes.	(Text)	(1-click HTML)
+	Sec. 12-241a. Definition.	(Text)	(1-click HTML)
+	Sec. 12-242. Regulations.	(Text)	(1-click HTML)
+	PART II PAYMENT OF ESTIMATED TAX	(Text)	(1-click HTML)
+	Secs. 12-242a to 12-242c. Definitions. When declaration of estimated tax required. Installment payment on estimated tax.	(Text)	(1-click HTML)
+	Sec. 12-242d. Installment payment on estimated tax. Interest on unpaid installments.	(Text)	(1-click HTML)
+	Sec. 12-242e. Disposition of installments.	(Text)	(1-click HTML)
+	Sec. 12-242f. Obligations of fiduciary.	(Text)	(1-click HTML)
+	Sec. 12-242g. Overpayments: Regulations.	(Text)	(1-click HTML)
+	Sec. 12-242h. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-242i. Declaration as return.	(Text)	(1-click HTML)
+	Secs. 12-242j to 12-242z.	(Text)	(1-click HTML)
+	CHAPTER 208a UNRELATED BUSINESS INCOME OF NONPROFIT CORPORATIONS TAX	(Text)	(1-click HTML)
+	Sec. 12-242aa. Definitions. Modifications of federal unrelated business taxable income.	(Text)	(1-click HTML)
+	Sec. 12-242bb. Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. "Tangible personal property" defined.	(Text)	(1-click HTML)
+	Secs. 12-242cc and 12-242dd.	(Text)	(1-click HTML)
+	CHAPTER 208b TAXATION OF INTEREST ON CERTAIN OBLIGATIONS OF THE STATE OF CONNECTICUT	(Text)	(1-click HTML)
+	Sec. 12-242ee. Legislative findings.	(Text)	(1-click HTML)
+	Sec. 12-242ff. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-242gg. Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking.	(Text)	(1-click HTML)
+	Sec. 12-242hh. Notice of taking. Claim for compensation form.	(Text)	(1-click HTML)
+	Sec. 12-242ii. Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.	(Text)	(1-click HTML)
+	Sec. 12-242jj. Statement of acceptance; rejection of statement of acceptance.	(Text)	(1-click HTML)
+	Sec. 12-242kk. Condemnation appeals; class action; withdrawal of notice.	(Text)	(1-click HTML)
+	Sec. 12-242ll. Settlement of claim.	(Text)	(1-click HTML)
+	Sec. 12-242mm. Withdrawal of assessment deposit.	(Text)	(1-click HTML)
+	Sec. 12-242nn. Failure to return acceptance or file appeal.	(Text)	(1-click HTML)
+	Sec. 12-242oo. Exclusive remedy.	(Text)	(1-click HTML)
+	Sec. 12-242pp. Declaratory judgment.	(Text)	(1-click HTML)
+	Sec. 12-242qq. Reach-back.	(Text)	(1-click HTML)
+	Sec. 12-242rr. Method of payment of refunds.	(Text)	(1-click HTML)
+	Sec. 12-242ss. Extension of time to grant refunds in certain cases.	(Text)	(1-click HTML)
+	Sec. 12-242tt. Refunds and exclusion of related expenses applicable to pending returns.	(Text)	(1-click HTML)
+	Sec. 12-242uu. Bond authorization.	(Text)	(1-click HTML)
+	Sec. 12-242vv. Confidentiality of taxpayer information.	(Text)	(1-click HTML)
+	Sec. 12-242ww. State action against third party; waiver.	(Text)	(1-click HTML)
+	Sec. 12-242xx. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-242yy. Authority for assistance through contract or agreement.	(Text)	(1-click HTML)
+	CHAPTER 209 AIR CARRIERS TAX	(Text)	(1-click HTML)
+	Sec. 12-243. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-244. Allocation of tax.	(Text)	(1-click HTML)
+	Sec. 12-245. Local taxation of real and personal property.	(Text)	(1-click HTML)
+	Sec. 12-246. Filing of returns.	(Text)	(1-click HTML)
+	Sec. 12-247. Minimum tax.	(Text)	(1-click HTML)
+	Secs. 12-247a and 12-247b. Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.	(Text)	(1-click HTML)
+	Sec. 12-248. Application of corporation business tax.	(Text)	(1-click HTML)
+	CHAPTER 210 RAILROAD COMPANIES TAX	(Text)	(1-click HTML)
+	Sec. 12-249. Tax on gross earnings.	(Text)	(1-click HTML)
+	Sec. 12-250. Definitions. Returns.	(Text)	(1-click HTML)
+	Sec. 12-251. Basis. Rate. Deductions.	(Text)	(1-click HTML)
+	Sec. 12-252. Commissioner to determine gross earnings. Assessment of tax.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-255. Tax to be in lieu of certain other taxes.	(Text)	(1-click HTML)
+	CHAPTER 210a TELECOMMUNICATIONS SERVICE COMPANY TAX	(Text)	(1-click HTML)
+	Secs. 12-255a to 12-255t. Telecommunications service company tax.	(Text)	(1-click HTML)
+	CHAPTER 211 COMMUNITY ANTENNA TELEVISION SYSTEMS AND ONE-WAY SATELLITE TRANSMISSION BUSINESSES TAX	(Text)	(1-click HTML)
+	Sec. 12-256. Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.	(Text)	(1-click HTML)
+	Sec. 12-257. Companies furnishing, leasing or operating railroad cars.	(Text)	(1-click HTML)
+	Sec. 12-258. Apportionment of gross earnings. Rates of tax.	(Text)	(1-click HTML)
+	Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities.	(Text)	(1-click HTML)
+	Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.	(Text)	(1-click HTML)
+	Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	CHAPTER 211a HOSPITALS TAX	(Text)	(1-click HTML)
+	Sec. 12-263a. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-263b. Tax on gross earnings. Rate. Tax not applicable after April 1, 2000.	(Text)	(1-click HTML)
+	Sec. 12-263c. Failure to pay tax when due. Penalty provisions. Waiver.	(Text)	(1-click HTML)
+	Sec. 12-263d. Examination of records. Penalties related to deficiency assessments.	(Text)	(1-click HTML)
+	Sec. 12-263e. Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.	(Text)	(1-click HTML)
+	Secs. 12-263f to 12-263l.	(Text)	(1-click HTML)
+	CHAPTER 211b DRY CLEANING TAX	(Text)	(1-click HTML)
+	Sec. 12-263m. Dry cleaning gross receipts tax. Remediation account. Grants. Procedures. Annual report.	(Text)	(1-click HTML)
+	CHAPTER 212 UTILITY COMPANIES TAX	(Text)	(1-click HTML)
+	Sec. 12-264. Tax on gross earnings. Registration of gas sellers. Return.	(Text)	(1-click HTML)
+	Sec. 12-265. Rate. Deductions.	(Text)	(1-click HTML)
+	Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities.	(Text)	(1-click HTML)
+	Secs. 12-265b and 12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.	(Text)	(1-click HTML)
+	Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	CHAPTER 212a PUBLIC SERVICE COMPANIES TAX	(Text)	(1-click HTML)
+	Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut.	(Text)	(1-click HTML)
+	Sec. 12-268b. Return of fiduciary.	(Text)	(1-click HTML)
+	Sec. 12-268c. Refunds. Interest on refunds.	(Text)	(1-click HTML)
+	Sec. 12-268d. Failure to pay tax when due. Penalty provisions.	(Text)	(1-click HTML)
+	Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.	(Text)	(1-click HTML)
+	Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.	(Text)	(1-click HTML)
+	Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments.	(Text)	(1-click HTML)
+	Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds.	(Text)	(1-click HTML)
+	Sec. 12-268i. Hearing by commissioner.	(Text)	(1-click HTML)
+	Sec. 12-268j. Tax to be in lieu of certain other taxes.	(Text)	(1-click HTML)
+	Sec. 12-268k. Abatement of taxes.	(Text)	(1-click HTML)
+	Sec. 12-268l. Appeals.	(Text)	(1-click HTML)
+	Sec. 12-268m. Regulations and forms.	(Text)	(1-click HTML)
+	CHAPTER 213 UNINCORPORATED BUSINESS TAX	(Text)	(1-click HTML)
+	Secs. 12-269 to 12-284a. Unincorporated business tax.	(Text)	(1-click HTML)
+	CHAPTER 213a LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATIONS TAX	(Text)	(1-click HTML)
+	Sec. 12-284b. Affected business entity tax. Penalty. Interest. Enforcement.	(Text)	(1-click HTML)
+	CHAPTER 214 CIGARETTE TAXES	(Text)	(1-click HTML)
+	PART I TAX ON CIGARETTES HELD FOR SALE	(Text)	(1-click HTML)
+	Sec. 12-285. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a, 12-314a and 53-344(a).	(Text)	(1-click HTML)
+	Sec. 12-285b. Licensure of cigarette manufacturers. Fees.	(Text)	(1-click HTML)
+	Sec. 12-285c. Restrictions on shipping or transporting cigarettes. Penalties.	(Text)	(1-click HTML)
+	Sec. 12-286. Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.	(Text)	(1-click HTML)
+	Sec. 12-286a. Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.	(Text)	(1-click HTML)
+	Sec. 12-287. Dealer's license.	(Text)	(1-click HTML)
+	Sec. 12-288. Distributor's license.	(Text)	(1-click HTML)
+	Sec. 12-289. Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.	(Text)	(1-click HTML)
+	Sec. 12-289a. Vending machines: Placement restrictions. Penalties.	(Text)	(1-click HTML)
+	Sec. 12-290. Price signs on vending machines.	(Text)	(1-click HTML)
+	Sec. 12-291. Vending machine dealer's license.	(Text)	(1-click HTML)
+	Sec. 12-291a. Penalty for failure to secure or renew license.	(Text)	(1-click HTML)
+	Sec. 12-292. Advertising sale of untaxed cigarettes.	(Text)	(1-click HTML)
+	Sec. 12-293. Notice to Tax Commissioner of number of vending machines.	(Text)	(1-click HTML)
+	Sec. 12-293a. Reporting requirements. Registration fee for vending machines. List of customers.	(Text)	(1-click HTML)
+	Sec. 12-294. Transfer of license. Successor tax liability.	(Text)	(1-click HTML)
+	Sec. 12-295. Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.	(Text)	(1-click HTML)
+	Sec. 12-295a. Purchase by, or sale to, minors. Penalties. Suspension of licenses. Appeals.	(Text)	(1-click HTML)
+	Sec. 12-296. Imposition of tax.	(Text)	(1-click HTML)
+	Sec. 12-296a. Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.	(Text)	(1-click HTML)
+	Sec. 12-297. Exemption from tax for cigarettes sold to certain state institutions for patients or inmates.	(Text)	(1-click HTML)
+	Sec. 12-298. Commissioner to supply stamps or decals.	(Text)	(1-click HTML)
+	Sec. 12-299. Metering machine.	(Text)	(1-click HTML)
+	Sec. 12-300. Resale of stamps restricted. Redemption.	(Text)	(1-click HTML)
+	Sec. 12-301. Nonresidents may be authorized to affix stamps.	(Text)	(1-click HTML)
+	Sec. 12-302. Distributors to affix stamps.	(Text)	(1-click HTML)
+	Sec. 12-303. Dealers to affix stamps.	(Text)	(1-click HTML)
+	Sec. 12-304. Sale of unstamped cigarettes prohibited. Penalty for violation.	(Text)	(1-click HTML)
+	Sec. 12-305. Unstamped cigarettes, vehicles in which transported, subject to confiscation.	(Text)	(1-click HTML)
+	Sec. 12-306. Invoices or delivery tickets required in transportation of unstamped cigarettes.	(Text)	(1-click HTML)
+	Sec. 12-306a. Cigarette transporter to hold invoices or delivery tickets.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-307. Procedure on sale after confiscation.	(Text)	(1-click HTML)
+	Sec. 12-308. Fraudulent stamps.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-309a. Reports from carriers, warehousemen, bailees. Examination of records.	(Text)	(1-click HTML)
+	Sec. 12-310. Oaths and subpoenas.	(Text)	(1-click HTML)
+	Sec. 12-311. Hearings by commissioner.	(Text)	(1-click HTML)
+	Sec. 12-312. Appeals from decisions of commissioner.	(Text)	(1-click HTML)
+	Sec. 12-313. Administration. Regulations. Waiver of filing of reports.	(Text)	(1-click HTML)
+	Sec. 12-314. Packaging for sale.	(Text)	(1-click HTML)
+	Sec. 12-314a. Certain promotional samples authorized.	(Text)	(1-click HTML)
+	Sec. 12-315. Sale of unstamped cigarettes from one licensed distributor to another.	(Text)	(1-click HTML)
+	Sec. 12-315a. Report on enforcement efforts.	(Text)	(1-click HTML)
+	PART II TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES	(Text)	(1-click HTML)
+	Sec. 12-316. Imposition of tax.	(Text)	(1-click HTML)
+	Sec. 12-317. Return to be filed.	(Text)	(1-click HTML)
+	Sec. 12-318. Seizure for nonpayment of tax.	(Text)	(1-click HTML)
+	Sec. 12-319. Imported cigarettes on which tax has been paid.	(Text)	(1-click HTML)
+	Sec. 12-320. Two hundred or fewer cigarettes not taxable.	(Text)	(1-click HTML)
+	Sec. 12-321. Penalty.	(Text)	(1-click HTML)
+	PART III REGULATION OF SALE OF CIGARETTES	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-326a. Definitions. Presumptions of costs of doing business.	(Text)	(1-click HTML)
+	Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.	(Text)	(1-click HTML)
+	Sec. 12-326c. Sales between distributors.	(Text)	(1-click HTML)
+	Sec. 12-326d. Certain sales below cost permitted.	(Text)	(1-click HTML)
+	Sec. 12-326e. Bonus or combination with other articles for sale forbidden.	(Text)	(1-click HTML)
+	Sec. 12-326f. Exemptions.	(Text)	(1-click HTML)
+	Sec. 12-326g. Penalty.	(Text)	(1-click HTML)
+	Sec. 12-326h. Civil actions.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	CHAPTER 214a TOBACCO PRODUCTS TAX	(Text)	(1-click HTML)
+	Sec. 12-330a. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-330b. Distributors and unclassified importers to be licensed.	(Text)	(1-click HTML)
+	Sec. 12-330c. Tax on tobacco products and snuff tobacco products.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-330e. Suspension or revocation of license for failure to comply with this chapter or related regulations.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-330h. Property seized as contraband. Procedure for persons claiming an interest in the property.	(Text)	(1-click HTML)
+	Sec. 12-330i. Deficiency assessment. Penalty provisions. Assessment of tax when no return is filed.	(Text)	(1-click HTML)
+	Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.	(Text)	(1-click HTML)
+	Sec. 12-330k. Hearings ordered by commissioner.	(Text)	(1-click HTML)
+	Sec. 12-330l. Application for hearing before commissioner.	(Text)	(1-click HTML)
+	Sec. 12-330m. Appeal.	(Text)	(1-click HTML)
+	Sec. 12-330n. Administration. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-330o. Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.	(Text)	(1-click HTML)
+	Sec. 12-330p. Overpayments and refunds.	(Text)	(1-click HTML)
+	CHAPTER 215 AMUSEMENT PLACES TAX	(Text)	(1-click HTML)
+	Secs. 12-331 to 12-339b. Amusement places tax.	(Text)	(1-click HTML)
+	CHAPTER 216 SUCCESSION AND TRANSFER TAXES	(Text)	(1-click HTML)
+	PART I TRANSFERS TAXABLE	(Text)	(1-click HTML)
+	Sec. 12-340. Tax on transfers of property.	(Text)	(1-click HTML)
+	Sec. 12-341. Taxable transfers by persons dying on and after July 1, 1959, and prior to July 1, 1963.	(Text)	(1-click HTML)
+	Sec. 12-341a. Effective date.	(Text)	(1-click HTML)
+	Sec. 12-341b. Taxable transfers by persons dying on and after July 1, 1963.	(Text)	(1-click HTML)
+	Sec. 12-341c. Effective date.	(Text)	(1-click HTML)
+	Sec. 12-342. Life, accident and war risk insurance.	(Text)	(1-click HTML)
+	Sec. 12-343. Jointly-owned property.	(Text)	(1-click HTML)
+	PART II RATES. EXEMPTIONS. DEDUCTIONS	(Text)	(1-click HTML)
+	Sec. 12-344. Rates.	(Text)	(1-click HTML)
+	Sec. 12-344a. Additional amount added to tax.	(Text)	(1-click HTML)
+	Sec. 12-344b. Applicable rates.	(Text)	(1-click HTML)
+	Sec. 12-345. Revocable trusts.	(Text)	(1-click HTML)
+	Sec. 12-345a. Taxation of property transferred by exercise or nonexercise of a power of appointment.	(Text)	(1-click HTML)
+	Sec. 12-345b. Taxation of property transferred by exercise or nonexercise of power of appointment: Definitions.	(Text)	(1-click HTML)
+	Sec. 12-345c. Taxable transfer made, when.	(Text)	(1-click HTML)
+	Sec. 12-345d. Lapse of power.	(Text)	(1-click HTML)
+	Sec. 12-345e. Tax liability for transfer of property subject to general power of appointment.	(Text)	(1-click HTML)
+	Sec. 12-345f. Power created on or before October 21, 1942.	(Text)	(1-click HTML)
+	Sec. 12-346. Transfers to executors and trustees in lieu of commissions.	(Text)	(1-click HTML)
+	Sec. 12-347. Exemptions.	(Text)	(1-click HTML)
+	Sec. 12-348. Declaration by officer of corporation or other entity claiming exemption.	(Text)	(1-click HTML)
+	Sec. 12-349. Gross taxable estate.	(Text)	(1-click HTML)
+	Sec. 12-349a. Effective date.	(Text)	(1-click HTML)
+	Sec. 12-350. Net estate of resident transferors; deductions.	(Text)	(1-click HTML)
+	Sec. 12-351. Administration expenses not deductible.	(Text)	(1-click HTML)
+	Sec. 12-352. Net estate of nonresident transferor; deductions.	(Text)	(1-click HTML)
+	Sec. 12-353. Life estates; annuities.	(Text)	(1-click HTML)
+	Sec. 12-354. Estate which may be divested.	(Text)	(1-click HTML)
+	Sec. 12-355. Compounding of tax. Contingent remainders.	(Text)	(1-click HTML)
+	Sec. 12-356. Determination of value of contingent interest by Insurance Commissioner.	(Text)	(1-click HTML)
+	PART III ADMINISTRATION	(Text)	(1-click HTML)
+	Sec. 12-357. Supervision by commissioner.	(Text)	(1-click HTML)
+	Sec. 12-358. Reports by clerks of probate courts. Certified copies of wills and papers.	(Text)	(1-click HTML)
+	Sec. 12-359. Reports of representatives of transferors.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-363. Jointly-owned real property; certificate of tax payment.	(Text)	(1-click HTML)
+	Sec. 12-364. Certificate of release of lien. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-365. Administration on taxable transfer.	(Text)	(1-click HTML)
+	Sec. 12-366. Lien for taxes. Regulations.	(Text)	(1-click HTML)
+	Sec. 12-367. Computation and assessment of tax; objections thereto. Refund of overpayment. When amendment to return not required.	(Text)	(1-click HTML)
+	Sec. 12-368. Waiver of hearing on computation of tax.	(Text)	(1-click HTML)
+	Sec. 12-369. Action for quieting title to property.	(Text)	(1-click HTML)
+	Sec. 12-370. Forms. Reciprocal exchange of information.	(Text)	(1-click HTML)
+	Sec. 12-371. Estates of nonresident decedents; cooperation with other states.	(Text)	(1-click HTML)
+	Sec. 12-372. Authority to compromise or arbitrate dispute as to decedent's domicile.	(Text)	(1-click HTML)
+	Sec. 12-373. Agreement of compromise to fix amount of tax.	(Text)	(1-click HTML)
+	Sec. 12-374. Determination of domicile by arbitration.	(Text)	(1-click HTML)
+	PART IV PAYMENT OF TAXES	(Text)	(1-click HTML)
+	Sec. 12-375. Tax due at death.	(Text)	(1-click HTML)
+	Sec. 12-376. Payment. Interest. Extensions.	(Text)	(1-click HTML)
+	Sec. 12-376a. Waiver of interest on tax on certain transfers.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-376c. Extension of time for payment when estate consists primarily of works of art of the decedent.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-377. Temporary payments.	(Text)	(1-click HTML)
+	Sec. 12-378. Opinion of no tax due by probate court. Receipts and certificates.	(Text)	(1-click HTML)
+	Sec. 12-379. Computation and payment by fiduciary.	(Text)	(1-click HTML)
+	Sec. 12-380. Commissioner may compromise tax.	(Text)	(1-click HTML)
+	PART V ENFORCEMENT OF TAX	(Text)	(1-click HTML)
+	Sec. 12-381. Enforcement against personal property.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-383. Penalty for false return or affidavit.	(Text)	(1-click HTML)
+	Sec. 12-384. Liability of representatives of estates and transferees.	(Text)	(1-click HTML)
+	Sec. 12-385. Enforcement by sale of property.	(Text)	(1-click HTML)
+	Sec. 12-386. Legacy charged on real property.	(Text)	(1-click HTML)
+	Sec. 12-387. Abatement.	(Text)	(1-click HTML)
+	Sec. 12-387a. Out-of-state action to collect succession tax; local tax.	(Text)	(1-click HTML)
+	Sec. 12-387b. Reciprocity.	(Text)	(1-click HTML)
+	Sec. 12-387c. "Tax" to include interest and penalties.	(Text)	(1-click HTML)
+	PART VI MISCELLANEOUS PROVISIONS	(Text)	(1-click HTML)
+	Sec. 12-388. Certain refunds to estates subject to additional succession tax.	(Text)	(1-click HTML)
+	Sec. 12-389. Appointment of attorneys to represent the Commissioner of Revenue Services.	(Text)	(1-click HTML)
+	Sec. 12-390. Applicability of this chapter. Continuance in force of former statutes.	(Text)	(1-click HTML)
+	CHAPTER 216a GENERATION-SKIPPING TRANSFER TAX	(Text)	(1-click HTML)
+	Sec. 12-390a. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-390b. Generation-skipping transfer tax.	(Text)	(1-click HTML)
+	Sec. 12-390c. Payment. Penalties. Interest. Extension.	(Text)	(1-click HTML)
+	Sec. 12-390d. Additional assessment. Refund.	(Text)	(1-click HTML)
+	Sec. 12-390e. Administrative provisions. Hearings and appeals.	(Text)	(1-click HTML)
+	CHAPTER 217 ESTATE TAX	(Text)	(1-click HTML)
+	Sec. 12-391. Transfer of resident and nonresident estates. Rate of tax. Determination of domicile.	(Text)	(1-click HTML)
+	Sec. 12-392. Payment of tax. Penalties for late filing. Extension of time. Method of filing. Notice to court of probate.	(Text)	(1-click HTML)
+	Sec. 12-393. Credit against tax on future interests.	(Text)	(1-click HTML)
+	Sec. 12-394. Assessment; after-discovered assets; notice; appeal.	(Text)	(1-click HTML)
+	Sec. 12-395. Appeal of determination of domicile.	(Text)	(1-click HTML)
+	Sec. 12-395a. Written agreements of compromise by the commissioner.	(Text)	(1-click HTML)
+	Sec. 12-396. Purpose of chapter; construction.	(Text)	(1-click HTML)
+	Sec. 12-397. Reimbursement of others than legal representatives.	(Text)	(1-click HTML)
+	Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien.	(Text)	(1-click HTML)
+	Sec. 12-399. When chapter void. Changes in federal credit.	(Text)	(1-click HTML)
+	CHAPTER 218 FEDERAL AND STATE ESTATE TAXES	(Text)	(1-click HTML)
+	Sec. 12-400. "Persons interested in the estate", defined.	(Text)	(1-click HTML)
+	Sec. 12-401. Proration of estate taxes. Procedure.	(Text)	(1-click HTML)
+	Sec. 12-402. Tax to be paid by executor or administrator.	(Text)	(1-click HTML)
+	Sec. 12-403. Distribution by fiduciary.	(Text)	(1-click HTML)
+	Sec. 12-404. Order directing payment of prorated amounts.	(Text)	(1-click HTML)
+	Sec. 12-405. Appeal.	(Text)	(1-click HTML)
+	CHAPTER 218a ESTATE INCOME TAX	(Text)	(1-click HTML)
+	Sec. 12-405a. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state.	(Text)	(1-click HTML)
+	Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals.	(Text)	(1-click HTML)
+	Sec. 12-405l. Commissioner to adopt regulations re this chapter.	(Text)	(1-click HTML)
+	Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991.	(Text)	(1-click HTML)
+	CHAPTER 219 SALES AND USE TAXES	(Text)	(1-click HTML)
+	Sec. 12-406. Title.	(Text)	(1-click HTML)
+	Sec. 12-407. Definitions.	(Text)	(1-click HTML)
+	Sec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter.	(Text)	(1-click HTML)
+	Sec. 12-407b. Basis for determining whether a transportation service is subject to tax under this chapter.	(Text)	(1-click HTML)
+	Sec. 12-407c. Treatment of certain persons as agents.	(Text)	(1-click HTML)
+	Sec. 12-407d. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.	(Text)	(1-click HTML)
+	Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.	(Text)	(1-click HTML)
+	Sec. 12-408. The sales tax.	(Text)	(1-click HTML)
+	Sec. 12-408a. Payment of certain sales tax revenue for use at Bradley International Airport.	(Text)	(1-click HTML)
+	Sec. 12-408b. Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.	(Text)	(1-click HTML)
+	Sec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state.	(Text)	(1-click HTML)
+	Sec. 12-408d. Disaggregation of information in returns of multitown retailers.	(Text)	(1-click HTML)
+	Sec. 12-409. Permits.	(Text)	(1-click HTML)
+	Sec. 12-409a. Direct payment permits.	(Text)	(1-click HTML)
+	Sec. 12-410. Presumptions and resale certificates.	(Text)	(1-click HTML)
+	Sec. 12-411. The use tax.	(Text)	(1-click HTML)
+	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.	(Text)	(1-click HTML)
+	Sec. 12-411b. Collection of use tax by certain state contractors.	(Text)	(1-click HTML)
+	Sec. 12-412. Exemptions.	(Text)	(1-click HTML)
+	Sec. 12-412a. Exemption for certain equipment purchased for transfer to the state.	(Text)	(1-click HTML)
+	Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.	(Text)	(1-click HTML)
+	Sec. 12-412c. Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile manufactured home park.	(Text)	(1-click HTML)
+	Sec. 12-412d. Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.	(Text)

Connecticut Laws - Title 12 Taxation (Table of Contents)Level 3 Headings

Connecticut Laws - Title 12 Taxation (Table of Contents)
Level 3 Headings