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- Conn. Gen. Stat. § 12-2f · Service of notice by the commissioner.
- Conn. Gen. Stat. § 12-2g · Sales tax rebate for eligible individuals.
- Conn. Gen. Stat. § 12-3 · Appointment and duties of Deputy Commissioner of Revenue Services.
- Conn. Gen. Stat. § 12-3a · Penalty Review Committee. Waiver of penalties; appeals.
- Conn. Gen. Stat. § 12-3b · Abatement Review Committee.
- Conn. Gen. Stat. § 12-3c · Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
- Conn. Gen. Stat. § 12-3d · Deadline for penalty waiver request.
- Conn. Gen. Stat. § 12-3e · Sec. 12-3e.
- Conn. Gen. Stat. § 12-3f · Small and Medium-Sized Business Users Committee.
- Conn. Gen. Stat. § 12-4 · Proceedings against delinquent tax officers.
- Conn. Gen. Stat. § 12-5 · Fees for witnesses and service of subpoenas.
- Conn. Gen. Stat. § 12-6 · Audit of municipal accounts upon application of state's attorney.
- Conn. Gen. Stat. § 12-7 · Reports concerning assessments and collections.
- Conn. Gen. Stat. § 12-7a · List of state taxes levied and delinquent taxpayers.
- Conn. Gen. Stat. § 12-7b · Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
- Conn. Gen. Stat. § 12-7c · Report on the overall incidence of certain taxes.
- Conn. Gen. Stat. § 12-7d · Report on the state tax gap.
- Conn. Gen. Stat. § 12-8 · Recording and deposit of funds.
- Conn. Gen. Stat. § 12-9 · Local officials to file statements concerning taxes. Penalty.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-15 · Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
- Conn. Gen. Stat. § 12-15a · Disclosure of tax returns or return information to authorized member of organized local police department.
- Conn. Gen. Stat. § 12-15b · Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
- Conn. Gen. Stat. § 12-16 · Procedure against judge of probate for failure to furnish copies.
- Conn. Gen. Stat. § 12-17 · Inquiries concerning records of probate court.
- Conn. Gen. Stat. § 12-18 · Superior court may order compliance with statute.
- Conn. Gen. Stat. § 12-18a · Grants to towns for property tax relief based on population.
- Conn. Gen. Stat. § 12-18b · Grants in lieu of taxes for certain property.
- Conn. Gen. Stat. § 12-18c · Select payment in lieu of taxes account. Distribution of funds.
- Conn. Gen. Stat. § 12-18d · Transfers from the General Fund to the Municipal Revenue Sharing Fund.
- Conn. Gen. Stat. § 12-19 · Grants in lieu of taxes on state-owned property; land taken for flood control.
- Conn. Gen. Stat. § 12-19a · Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.
- Conn. Gen. Stat. § 12-19b · Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-19c · Certification and payment to each town or borough.
- Conn. Gen. Stat. §§ 12-19d and 12-19e · Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.
- Conn. Gen. Stat. § 12-19f · Allocation of payments in lieu of taxes for Torrington courthouse.
- Conn. Gen. Stat. § 12-20 · Grant in lieu of taxes on property in Madison.
- Conn. Gen. Stat. § 12-20a · Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Conn. Gen. Stat. § 12-20b · Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-20c · Municipal option to share payments in lieu of taxes with special services district.
- Conn. Gen. Stat. § 12-20d · Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.
- Conn. Gen. Stat. § 12-20e · Grants in lieu of taxes for workforce housing development projects.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-24b · Inconsistent special acts repealed.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-25 · Confirmation of amount of unpaid taxes.
- Conn. Gen. Stat. § 12-26 · Equalization and adjustment of grand list.
- Conn. Gen. Stat. § 12-27 · Abstract book and lists.
- Conn. Gen. Stat. §§ 12-28 and 12-29 · Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.
- Conn. Gen. Stat. § 12-30 · Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- Conn. Gen. Stat. § 12-30a · Imposition of interest. Determination of basis. Regulations.
- Conn. Gen. Stat. § 12-30b · Limit on interest to be paid on certain tax overpayments.
- Conn. Gen. Stat. § 12-30c · Penalty imposed on promoters of abusive tax shelters.
- Conn. Gen. Stat. § 12-31 · Examination of books and personnel of railroad and utility companies.
- Conn. Gen. Stat. § 12-32 · Suits not barred by neglect of commissioner.
- Conn. Gen. Stat. § 12-33 · Appeals from action of Commissioner of Revenue Services.
- Conn. Gen. Stat. § 12-33a · Court waiver of interest on certain taxes due and unpaid prohibited.
- Conn. Gen. Stat. § 12-34 · Taking of acknowledgments by employees of Department of Revenue Services.
- Conn. Gen. Stat. § 12-34a · Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Conn. Gen. Stat. § 12-34b · Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-34d · State Tax Review Commission reports.
- Conn. Gen. Stat. § 12-34e · Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
- Conn. Gen. Stat. § 12-7e · Tax revenue sourcing and posting of list.
- Conn. Gen. Stat. § 12-34f · Identified prescription drugs. Definitions.
- Conn. Gen. Stat. § 12-34g · Sale price limitations on identified prescription drugs. Penalties for noncompliance. Appeals.
- Conn. Gen. Stat. § 12-34h · Penalty for withdrawal of identified prescription drug from sale in state for purpose of avoiding penalty. Withdrawal notice requirement.
- Conn. Gen. Stat. § 12-35 · Duties of state collection agencies. Statute of limitations on collection by Commissioner.
- Conn. Gen. Stat. § 12-35a · Lien on personal property as security related to delinquent state taxes.
- Conn. Gen. Stat. § 12-35b · Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
- Conn. Gen. Stat. § 12-35c · Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-35f · Offset of tax refunds.
- Conn. Gen. Stat. § 12-35g · Tax amnesty program for unpaid tax for periods ending November 30, 2008.
- Conn. Gen. Stat. § 12-35h · Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
- Conn. Gen. Stat. § 12-35i · Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
- Conn. Gen. Stat. § 12-35j · Facilitation of issuance of tax warrants.
- Conn. Gen. Stat. § 12-36 · Jeopardy collection of taxes due state.
- Conn. Gen. Stat. § 12-37 · State suspense tax book.
- Conn. Gen. Stat. § 12-38 · Interest on taxes, fees and assessments due from municipality to the state.
- Conn. Gen. Stat. § 12-39 · Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
- Conn. Gen. Stat. § 12-39a · Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
- Conn. Gen. Stat. § 12-39b · Records of cancellation or revision of tax liability.
- Conn. Gen. Stat. § 12-39c · Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-39f · Refund of state taxes. Limit on interest added or awarded.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-39h · Application of partial payment toward state tax liability in penalties, tax and interest.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-39k · Granting of extensions requested by persons other than the taxpayer.
- Conn. Gen. Stat. § 12-39l · Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
- Conn. Gen. Stat. § 12-39m · Posting of bond by taxpayer objecting to an assessment. Regulations.
- Conn. Gen. Stat. § 12-39n · Taxpayer's Bill of Rights.
- Conn. Gen. Stat. § 12-39o · Issuance or renewal of license when taxes owed or returns outstanding.
- Conn. Gen. Stat. § 12-39p · Disaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes.
- Conn. Gen. Stat. § 12-39q · Sec. 12-39q.
- Conn. Gen. Stat. § 12-39r · Payment of state taxes by credit card, charge card or debit card.
- Conn. Gen. Stat. § 12-39s · Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
- Conn. Gen. Stat. § 12-39t · Suspension of statute of limitations for filing a claim for refund of taxes.
- Conn. Gen. Stat. § 12-39u · Offsetting of overpayments and underpayments of taxes.