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- Conn. Gen. Stat. § 12-475a · Agreements with other jurisdictions concerning cooperative motor vehicle fuels tax audits.
- Conn. Gen. Stat. § 12-476 · Payment of receipts to Treasurer.
- Conn. Gen. Stat. § 12-476a · Fuel transporters to report to commissioner. Penalty for violations.
- Conn. Gen. Stat. § 12-476b · Identification of vehicles transporting fuel. Penalty for failure to comply.
- Conn. Gen. Stat. § 12-476c · Duties of master of barge or tanker. Invoice or bill of sale.
- Conn. Gen. Stat. §§ 12-476d to 12-477b · Imposition of excise tax on fuel; rate; penalty for failure to file report or pay tax. Tax Commissioner to succeed to powers and duties of Motor Vehicle Commissioner. Distribution of certain revenue to transit districts and municipalities. Tax on fuel in inventory as of May 31, 1976.
- Conn. Gen. Stat. § 12-477aa · Definitions. Imposition of tax. Rate. Returns. Penalty.
- Conn. Gen. Stat. § 12-478 · Definitions.
- Conn. Gen. Stat. § 12-479 · Tax rate.
- Conn. Gen. Stat. § 12-479a · Tax rate increase.
- Conn. Gen. Stat. § 12-480 · Credit on tax. Refund. Challenging legality of registration fee.
- Conn. Gen. Stat. § 12-480a · Certain motor fuel dealers permitted to purchase diesel fuel without payment of tax when purchased for sale to motor carriers who pay the tax as provided in this chapter.
- Conn. Gen. Stat. § 12-481 · Bond for payment of tax.
- Conn. Gen. Stat. § 12-482 · Penalties for wilful violations of requirements of this chapter.
- Conn. Gen. Stat. § 12-483 · Payment of tax.
- Conn. Gen. Stat. § 12-484 · Reports by motor carriers. Regulations.
- Conn. Gen. Stat. § 12-484a · Charter or special operations omitted from quarterly reports.
- Conn. Gen. Stat. § 12-485 · Joint reports.
- Conn. Gen. Stat. § 12-486 · Inspection of books and records by the commissioner. Agreements with other jurisdictions for cooperative audits. International fuel tax agreement.
- Conn. Gen. Stat. § 12-486a · Deficiency assessments by commissioner.
- Conn. Gen. Stat. § 12-487 · Registration of vehicles for purposes of the motor carrier road tax. Use of dyed diesel fuel.
- Conn. Gen. Stat. § 12-488 · Failure to file report or pay tax. Collection procedure and state lien against real estate as security for tax.
- Conn. Gen. Stat. § 12-489 · Hearings before commissioner related to tax, penalty or interest under this chapter. Appeal to Superior Court from determinations of commissioner.
- Conn. Gen. Stat. § 12-490 · Tax in addition to other taxes; payment to State Treasurer.
- Conn. Gen. Stat. § 12-491 · Use of services of other departments. Investigation or hearing procedures.
- Conn. Gen. Stat. § 12-492 · Fine payable for violation of requirements in section 12-487.
- Conn. Gen. Stat. § 12-493 · Government vehicles and school buses excepted.
- Conn. Gen. Stat. § 12-493a · Highway use tax. Permit applications. Returns. Protests, hearings and appeals.
- Conn. Gen. Stat. § 12-494 · Imposition of tax on conveyances of real property for consideration. One part payable to state and the other to municipality in which paid.
- Conn. Gen. Stat. § 12-494a · Deposit of portion of tax in municipal revenue sharing account.
- Conn. Gen. Stat. § 12-495 · Payment of tax. Endorsement.
- Conn. Gen. Stat. § 12-496 · Endorsement in cases of tax exemption.
- Conn. Gen. Stat. § 12-497 · Payment of tax and filing of return condition precedent to recording. Prohibition re refusal to record deed.
- Conn. Gen. Stat. § 12-497a · Exemptions.
- Conn. Gen. Stat. § 12-498 · Exempt transactions.
- Conn. Gen. Stat. § 12-499 · Disposition of revenues.
- Conn. Gen. Stat. § 12-500 · Allocation of tax among municipalities.
- Conn. Gen. Stat. §§ 12-501 and 12-502 · False statement of tax prohibited. Penalty.
- Conn. Gen. Stat. § 12-502a · Administrative provisions. Penalties. Hearings and appeals.
- Conn. Gen. Stat. § 12-502b · Deficiency assessment.
- Conn. Gen. Stat. § 12-503 · Recording without payment of tax as constructive notice.
- Conn. Gen. Stat. § 12-504 · Effect of federal transfer tax.
- Conn. Gen. Stat. § 12-504a · Conveyance tax on sale or transfer of land classified as farm, forest, open space or maritime heritage land.
- Conn. Gen. Stat. § 12-504b · Payment of tax; land declassified; assessment change.
- Conn. Gen. Stat. § 12-504c · Excepted transfers. Change of ownership requirements.
- Conn. Gen. Stat. § 12-504d · Appeals.
- Conn. Gen. Stat. § 12-504e · Conveyance tax applicable on change of use or classification of land.
- Conn. Gen. Stat. § 12-504f · Classification of land classified as farm, forest, open space or maritime heritage land personal to owner. Certificate of classification.
- Conn. Gen. Stat. § 12-504g · Recording without payment of tax as constructive notice.
- Conn. Gen. Stat. § 12-504h · Termination of classification as farm, forest, open space or maritime heritage land.
- Conn. Gen. Stat. § 12-505 · Definitions.
- Conn. Gen. Stat. § 12-506 · Imposition of tax on dividends, interest income and capital gains.
- Conn. Gen. Stat. § 12-506a · Exchange of property.
- Conn. Gen. Stat. § 12-506b · Estates of deceased persons.
- Conn. Gen. Stat. § 12-506c · Exemptions.
- Conn. Gen. Stat. § 12-506d · Credit for tax paid in another state on gain from sale of certain property.
- Conn. Gen. Stat. § 12-506e · Effective dates of sections 12-505 to 12-508, inclusive.
- Conn. Gen. Stat. § 12-506f · Exemption of capital gain from sale of residence by persons sixty-five years of age or over.
- Conn. Gen. Stat. § 12-506g · Exemption for gains subject to tax as income of a Subchapter S corporation.
- Conn. Gen. Stat. § 12-506h · Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest.
- Conn. Gen. Stat. § 12-507 · Duties of fiduciary.
- Conn. Gen. Stat. § 12-508 · Tax return.
- Conn. Gen. Stat. § 12-508a · Extension of time for tax return and payment to April 16, 1974.
- Conn. Gen. Stat. § 12-509 · Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.
- Conn. Gen. Stat. § 12-510 · Powers and duties of commissioner.
- Conn. Gen. Stat. § 12-511 · Deficiency assessments.
- Conn. Gen. Stat. § 12-511a · Disclosure by taxpayer of relevant changes in federal taxable income.
- Conn. Gen. Stat. § 12-512 · Collection of tax, penalties and interest.
- Conn. Gen. Stat. § 12-513 · Abatement of tax.
- Conn. Gen. Stat. § 12-514 · Excess payments.
- Conn. Gen. Stat. § 12-515 · Refund claims.
- Conn. Gen. Stat. § 12-516 · Forms.
- Conn. Gen. Stat. § 12-517 · Extension of time for filing return and paying tax.
- Conn. Gen. Stat. § 12-517a · Declarations of estimated tax and payment related to dividends, interest income and capital gains.
- Conn. Gen. Stat. § 12-517b · Installment payment on account of estimated tax. Amount and when payable.
- Conn. Gen. Stat. § 12-517c · Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required.
- Conn. Gen. Stat. § 12-518 · Enforcement. Regulations.
- Conn. Gen. Stat. § 12-519 · Penalties for wilful failure to comply with requirements of this chapter.
- Conn. Gen. Stat. § 12-520 · Report by Commissioner of Revenue Services. Confidential information.
- Conn. Gen. Stat. § 12-521 · Appeal to commissioner.
- Conn. Gen. Stat. § 12-522 · Appeal from commissioner.
- Conn. Gen. Stat. § 12-522a · Applicability of chapter provisions limited.
- Conn. Gen. Stat. §§ 12-523 to 12-539 · Admissions, cabaret and dues tax.
- Conn. Gen. Stat. § 12-540 · Definitions.
- Conn. Gen. Stat. § 12-541 · Admissions tax. Sunset.
- Conn. Gen. Stat. § 12-542 · Cabaret tax. Nature of tax.
- Conn. Gen. Stat. § 12-543 · Dues or initiation fees tax. Nature of tax. Exemptions.
- Conn. Gen. Stat. § 12-544 · Administration and enforcement.
- Conn. Gen. Stat. § 12-545 · Amounts taxable.
- Conn. Gen. Stat. § 12-546 · Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.
- Conn. Gen. Stat. § 12-547 · Returns. Payment of tax. Penalty.
- Conn. Gen. Stat. § 12-547a · Liability for wilful nonpayment of taxes collected.
- Conn. Gen. Stat. § 12-548 · Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
- Conn. Gen. Stat. § 12-549 · Excess payments.
- Conn. Gen. Stat. § 12-550 · Claims for refund. Limitation of claim period.
- Conn. Gen. Stat. § 12-551 · Wilful violations. Penalties.
- Conn. Gen. Stat. § 12-552 · Records. Examinations. Hearings. Testimony.
- Conn. Gen. Stat. § 12-553 · Application to commissioner for hearing. Order for hearing.
- Conn. Gen. Stat. § 12-554 · Appeal.
- Conn. Gen. Stat. § 12-555 · Security for delinquent taxes or failure to file returns.