{"data":{"id":"us-ct/conn.-gen.-stat.-12-263e","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-263e","heading":"Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.","body":"The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-550 to 12-554, inclusive, and said section 12-555a had been incorporated in full into sections 12-263a to 12-263e, inclusive, and had expressly referred to the tax under said sections, except to the extent that any provision is inconsistent with a provision in said sections 12-263a to 12-263e, inclusive.","path":["TITLE 12. TAXATION","CHAPTER 211a. AMBULATORY SURGICAL CENTERS TAX"],"source_url":"https://www.cga.ct.gov/current/pub/chap_211a.htm#sec_12-263e","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"d1cb13a8c558d7820d63af7bfc4028c110ad77f218ce4432b19f87ed81ccd45b","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-263d","next":"us-ct/conn.-gen.-stat.-12-263f-to-12-263h"},"notice":"GroundRules: Original legal text. Not legal advice."}