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- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-412d · Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.
- Conn. Gen. Stat. § 12-412e · Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.
- Conn. Gen. Stat. § 12-412f · Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services.
- Conn. Gen. Stat. § 12-412g · Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.
- Conn. Gen. Stat. § 12-412h · Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt purpose.
- Conn. Gen. Stat. § 12-412i · Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
- Conn. Gen. Stat. § 12-412j · Exemption for value of core parts.
- Conn. Gen. Stat. § 12-412k · Exemption for residential weatherization products and compact fluorescent light bulbs.
- Conn. Gen. Stat. § 12-412l · Exemption for sales of products used to fulfill paving contracts.
- Conn. Gen. Stat. § 12-412m · Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.
- Conn. Gen. Stat. § 12-413 · Exemptions from use tax.
- Conn. Gen. Stat. § 12-413a · Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
- Conn. Gen. Stat. § 12-413b · Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
- Conn. Gen. Stat. § 12-414 · Returns and payment.
- Conn. Gen. Stat. § 12-414a · Liability for wilful nonpayment of taxes collected.
- Conn. Gen. Stat. § 12-415 · Deficiency assessment or reassessment.
- Conn. Gen. Stat. § 12-416 · Estimate and assessment if no return made.
- Conn. Gen. Stat. § 12-416a · Sharing of certain information and tax revenue with municipal agencies.
- Conn. Gen. Stat. § 12-416b · Revenue sharing of certain tax revenue with revenue agencies of other states.
- Conn. Gen. Stat. § 12-417 · Jeopardy assessment or reassessment.
- Conn. Gen. Stat. § 12-418 · Written protest.
- Conn. Gen. Stat. § 12-419 · Interest and penalties.
- Conn. Gen. Stat. § 12-419a · Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.
- Conn. Gen. Stat. § 12-419b · Failure to file return when no tax is due.
- Conn. Gen. Stat. § 12-420 · Collection of taxes. Delinquent taxes.
- Conn. Gen. Stat. § 12-420a · Managed compliance and audit agreements: Definitions.
- Conn. Gen. Stat. § 12-420b · Managed compliance agreements, generally.
- Conn. Gen. Stat. § 12-420c · Managed audit agreements.
- Conn. Gen. Stat. § 12-421 · Hearing by commissioner.
- Conn. Gen. Stat. § 12-422 · Appeal.
- Conn. Gen. Stat. § 12-423 · Abatement of taxes.
- Conn. Gen. Stat. § 12-424 · Payment on termination of business and successor's liability.
- Conn. Gen. Stat. § 12-425 · Overpayments and refunds.
- Conn. Gen. Stat. § 12-425a · Time limit on claims for certain deficiency assessments or awards.
- Conn. Gen. Stat. § 12-426 · Administration.
- Conn. Gen. Stat. § 12-426a · Penalty for failure to produce books, papers or records or to file information report.
- Conn. Gen. Stat. § 12-427 · Disposition of proceeds.
- Conn. Gen. Stat. § 12-428 · Wilful violations and corresponding penalties.
- Conn. Gen. Stat. § 12-428a · Sales suppression devices or phantom-ware. Penalty.
- Conn. Gen. Stat. § 12-429 · Oaths and subpoenas.
- Conn. Gen. Stat. § 12-430 · Miscellaneous provisions.
- Conn. Gen. Stat. § 12-430a · Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.
- Conn. Gen. Stat. § 12-431 · Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
- Conn. Gen. Stat. § 12-432 · Use of proceeds.
- Conn. Gen. Stat. § 12-432a · Civil action by certain retailers prohibited.
- Conn. Gen. Stat. § 12-432b · Severability in application of sales and use tax to mail-order sales from outside Connecticut.
- Conn. Gen. Stat. § 12-432c · Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.
- Conn. Gen. Stat. § 12-433 · Definitions.
- Conn. Gen. Stat. § 12-434 · Administration by commissioner.
- Conn. Gen. Stat. § 12-435 · Tax on sale of alcoholic beverages.
- Conn. Gen. Stat. § 12-435a · Tax on inventory of alcoholic beverages. Determination of inventory by commissioner. Penalty.
- Conn. Gen. Stat. § 12-435b · Tax on certain untaxed alcoholic beverages.
- Conn. Gen. Stat. § 12-435c · Requirements related to advertising the sale of untaxed alcoholic beverages for use in Connecticut.
- Conn. Gen. Stat. § 12-436 · Distributor's license. Importation of alcoholic beverages. Invoices. Shipment into military reservation.
- Conn. Gen. Stat. § 12-437 · Returns.
- Conn. Gen. Stat. § 12-438 · Application for cancellation of distributor's license; inventory; return.
- Conn. Gen. Stat. § 12-439 · Payment of tax. Penalties for nonpayment.
- Conn. Gen. Stat. § 12-440 · Determination of tax.
- Conn. Gen. Stat. § 12-441 · Delinquent taxes; lien.
- Conn. Gen. Stat. § 12-442 · Power to examine.
- Conn. Gen. Stat. § 12-443 · Records to be kept.
- Conn. Gen. Stat. § 12-444 · Commissioner's records.
- Conn. Gen. Stat. § 12-445 · Oaths and subpoenas.
- Conn. Gen. Stat. § 12-446 · Taxpayer to file security.
- Conn. Gen. Stat. § 12-447 · Hearings by commissioner.
- Conn. Gen. Stat. § 12-448 · Appeals from decisions of commissioner.
- Conn. Gen. Stat. § 12-449 · Regulations and rulings.
- Conn. Gen. Stat. § 12-450 · Cooperation with Department of Consumer Protection. Suspension of permit.
- Conn. Gen. Stat. § 12-451 · Additional reciprocal tax.
- Conn. Gen. Stat. § 12-452 · Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.
- Conn. Gen. Stat. § 12-453 · Exceptions.
- Conn. Gen. Stat. § 12-454 · Seizure and sale for nonpayment of taxes.
- Conn. Gen. Stat. § 12-455 · Definitions.
- Conn. Gen. Stat. § 12-455a · Definitions.
- Conn. Gen. Stat. § 12-456 · Distributor's license. Surety bond. Service of process on nonresident distributor.
- Conn. Gen. Stat. § 12-457 · Records to be kept by distributor. Statement to purchaser.
- Conn. Gen. Stat. § 12-458 · Returns. Rate and payment of tax. Exemptions. Penalties.
- Conn. Gen. Stat. § 12-458a · Purchase of fuel for export by distributor licensed in another state.
- Conn. Gen. Stat. § 12-458b · Payment of tax by persons other than distributors.
- Conn. Gen. Stat. § 12-458c · Imposition of tax not applicable to sales of fuel for certain uses.
- Conn. Gen. Stat. § 12-458d · Imposition of fuel excise tax.
- Conn. Gen. Stat. § 12-458e · Liability for wilful nonpayment of taxes collected.
- Conn. Gen. Stat. § 12-458f · Alternative fuels not subject to tax.
- Conn. Gen. Stat. § 12-458g · Diesel inventory tax as of July 1, 2002.
- Conn. Gen. Stat. § 12-458h · Calculation of rate of tax to be imposed on the sale or use of diesel fuel.
- Conn. Gen. Stat. § 12-458i · Computation of tax on motor vehicle fuels in a gaseous form.
- Conn. Gen. Stat. § 12-459 · Refunds of tax related to certain uses of fuel.
- Conn. Gen. Stat. §§ 12-459a and 12-460 · Definition. Refunds for fuel used by certain municipal and other vehicles.
- Conn. Gen. Stat. § 12-460a · Deposit of certain tax revenues into the Conservation Fund.
- Conn. Gen. Stat. § 12-461 · Hearings before commissioner concerning any tax, penalty or interest under this chapter. Request for hearing by distributor. Related procedures.
- Conn. Gen. Stat. § 12-461a · Fuel held or transported with intent to avoid tax. Declared contraband. Seizure and sale thereof.
- Conn. Gen. Stat. § 12-461b · Fuel in transport must be supported by valid invoices. Seller or consignor required to be distributor. Violations deemed fuel contraband and subject to seizure.
- Conn. Gen. Stat. § 12-461c · Fuel and property subject to seizure. Procedure for sale thereof.
- Conn. Gen. Stat. § 12-462 · Exempt aviation fuel.
- Conn. Gen. Stat. § 12-462a · Exempt dyed diesel fuel.
- Conn. Gen. Stat. § 12-463 · Appeal to Superior Court by distributor concerning determination by commissioner under this chapter.
- Conn. Gen. Stat. § 12-464 · Penalties for wilful violations or fraudulent intent.
- Conn. Gen. Stat. §§ 12-465 to 12-474 · Special fuels tax.
- Conn. Gen. Stat. § 12-475 · Regulations. Enforcement. Collection procedure. Lien against real estate. Investigation or hearing procedure.