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- Conn. Gen. Stat. § 12-242ee · Legislative findings.
- Conn. Gen. Stat. § 12-242ff · Definitions.
- Conn. Gen. Stat. § 12-242gg · Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking.
- Conn. Gen. Stat. § 12-242hh · Notice of taking. Claim for compensation form.
- Conn. Gen. Stat. § 12-242ii · Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form.
- Conn. Gen. Stat. § 12-242jj · Statement of acceptance; rejection of statement of acceptance.
- Conn. Gen. Stat. § 12-242kk · Condemnation appeals; class action; withdrawal of notice.
- Conn. Gen. Stat. § 12-242ll · Settlement of claim.
- Conn. Gen. Stat. § 12-242mm · Withdrawal of assessment deposit.
- Conn. Gen. Stat. § 12-242nn · Failure to return acceptance or file appeal.
- Conn. Gen. Stat. § 12-242oo · Exclusive remedy.
- Conn. Gen. Stat. § 12-242pp · Declaratory judgment.
- Conn. Gen. Stat. § 12-242qq · Reach-back.
- Conn. Gen. Stat. § 12-242rr · Method of payment of refunds.
- Conn. Gen. Stat. § 12-242ss · Extension of time to grant refunds in certain cases.
- Conn. Gen. Stat. § 12-242tt · Refunds and exclusion of related expenses applicable to pending returns.
- Conn. Gen. Stat. § 12-242uu · Bond authorization.
- Conn. Gen. Stat. § 12-242vv · Confidentiality of taxpayer information.
- Conn. Gen. Stat. § 12-242ww · State action against third party; waiver.
- Conn. Gen. Stat. § 12-242xx · Regulations.
- Conn. Gen. Stat. § 12-242yy · Authority for assistance through contract or agreement.
- Conn. Gen. Stat. § 12-243 · Definitions.
- Conn. Gen. Stat. § 12-244 · Allocation of tax.
- Conn. Gen. Stat. § 12-245 · Local taxation of real and personal property.
- Conn. Gen. Stat. § 12-246 · Filing of returns.
- Conn. Gen. Stat. § 12-247 · Minimum tax.
- Conn. Gen. Stat. §§ 12-247a and 12-247b · Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.
- Conn. Gen. Stat. § 12-248 · Application of corporation business tax.
- Conn. Gen. Stat. § 12-249 · Tax on gross earnings.
- Conn. Gen. Stat. § 12-250 · Definitions. Returns.
- Conn. Gen. Stat. § 12-251 · Basis. Rate. Deductions.
- Conn. Gen. Stat. § 12-252 · Commissioner to determine gross earnings. Assessment of tax.
- Conn. Gen. Stat. §§ 12-252a and 12-252b · Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.
- Conn. Gen. Stat. §§ 12-253 and 12-254 · Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.
- Conn. Gen. Stat. § 12-255 · Tax to be in lieu of certain other taxes.
- Conn. Gen. Stat. §§ 12-255a to 12-255t · Telecommunications service company tax.
- Conn. Gen. Stat. § 12-256 · Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-256g · Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
- Conn. Gen. Stat. § 12-257 · Companies furnishing, leasing or operating railroad cars.
- Conn. Gen. Stat. § 12-258 · Apportionment of gross earnings. Rates of tax.
- Conn. Gen. Stat. § 12-258a · Tax credit for expenditures for water pollution abatement facilities.
- Conn. Gen. Stat. §§ 12-258b and 12-258c · Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Conn. Gen. Stat. § 12-258d · Tax credit for expenditures to establish day care facilities for children of employees.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-263a · Definitions.
- Conn. Gen. Stat. § 12-263b · Tax on hospital net patient revenue. Sunset.
- Conn. Gen. Stat. § 12-263c · Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.
- Conn. Gen. Stat. § 12-263d · Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
- Conn. Gen. Stat. § 12-263e · Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.
- Conn. Gen. Stat. §§ 12-263f to 12-263h · Secs. 12-263f to 12-263h.
- Conn. Gen. Stat. § 12-263i · Tax on ambulatory surgical center gross receipts. Sunset.
- Conn. Gen. Stat. §§ 12-263j to 12-263l · Secs. 12-263j to 12-263l.
- Conn. Gen. Stat. § 12-263m · Dry cleaning gross receipts tax. Registration requirement. Renewal. Penalties. Remediation account. Grants. Procedures.
- Conn. Gen. Stat. §§ 12-263n and 12-263o · Secs. 12-263n and 12-263o.
- Conn. Gen. Stat. § 12-263p · *(See end of section for amended version and effective date.) Definitions.
- Conn. Gen. Stat. § 12-263q · *(See end of section for amended version and effective date.) Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.
- Conn. Gen. Stat. § 12-263r · *(See end of section for amended version and effective date.) Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
- Conn. Gen. Stat. § 12-263s · *(See end of section for amended version of subsection (b) and effective date.) Tax credits. Returns. Request for extension of time for payment. Penalties.
- Conn. Gen. Stat. § 12-263t · Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
- Conn. Gen. Stat. § 12-263u · Claims for refunds.
- Conn. Gen. Stat. § 12-263v · Hearings and appeals.
- Conn. Gen. Stat. § 12-263w · Powers related to inquiry, investigation or hearing.
- Conn. Gen. Stat. § 12-263x · Collection of tax, penalty, interest or fee. State lien against real estate as security.
- Conn. Gen. Stat. § 12-263y · Prohibitions.
- Conn. Gen. Stat. § 12-263z · Superior court jurisdiction.
- Conn. Gen. Stat. § 12-263aa · *(See end of section for amended version and effective date.) Determination by the Centers for Medicare and Medicaid Services.
- Conn. Gen. Stat. §§ 12-263bb to 12-263zz · Secs. 12-263bb to 12-263zz
- Conn. Gen. Stat. § 12-264 · Tax on gross earnings. Registration of gas sellers. Return.
- Conn. Gen. Stat. § 12-265 · Rate. Deductions.
- Conn. Gen. Stat. § 12-265a · Tax credit for expenditures for water pollution abatement facilities.
- Conn. Gen. Stat. §§ 12-265b and 12-265c · Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Conn. Gen. Stat. § 12-265d · Tax credit for expenditures to establish day care facilities for children of employees.
- Conn. Gen. Stat. §§ 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.
- Conn. Gen. Stat. § 12-268a · Alternate methods of determining portion of business equitably attributable to Connecticut.
- Conn. Gen. Stat. § 12-268b · Return of fiduciary.
- Conn. Gen. Stat. § 12-268c · Refunds. Interest on refunds.
- Conn. Gen. Stat. § 12-268d · Failure to pay tax when due. Penalty provisions.
- Conn. Gen. Stat. § 12-268e · Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
- Conn. Gen. Stat. § 12-268f · Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
- Conn. Gen. Stat. § 12-268g · Examination of returns. Penalties related to deficiency assessments.
- Conn. Gen. Stat. § 12-268h · Delinquent taxes; interest; collection. Receipt and disposition of funds.
- Conn. Gen. Stat. § 12-268i · Hearing by commissioner.
- Conn. Gen. Stat. § 12-268j · Tax to be in lieu of certain other taxes.
- Conn. Gen. Stat. § 12-268k · Abatement of taxes.
- Conn. Gen. Stat. § 12-268l · Appeals.
- Conn. Gen. Stat. § 12-268m · Regulations and forms.
- Conn. Gen. Stat. §§ 12-268n to 12-268r · Secs. 12-268n to 12-268r.
- Conn. Gen. Stat. § 12-268s · Electric generation tax.
- Conn. Gen. Stat. §§ 12-269 to 12-284a · Unincorporated business tax.
- Conn. Gen. Stat. § 12-284b · Affected business entity tax. Sunset.
- Conn. Gen. Stat. § 12-285 · Definitions.
- Conn. Gen. Stat. § 12-285a · Definitions for purposes of sections 12-286a, 12-295a and 12-314a.
- Conn. Gen. Stat. § 12-285b · Licensure of cigarette manufacturers. Fees.
- Conn. Gen. Stat. § 12-285c · Restrictions on shipping or transporting cigarettes. Penalties.
- Conn. Gen. Stat. § 12-285d · Cigarette rolling machines. Licensure requirements.
- Conn. Gen. Stat. § 12-286 · Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.