Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-263a Definitions.
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Sec. 12-263a. Definitions. As used in sections 12-263a to 12-263e, inclusive: (1) “Hospital” means any health care facility or institution, as defined in section 19a-630, which is licensed as a short-term general hospital by the Department of Public Health but does not include (A…
Conn. Gen. Stat. § 12-263b Tax on hospital net patient revenue. Sunset.
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Sec. 12-263b. Tax on hospital net patient revenue. Sunset. (a) For each calendar quarter commencing on or after July 1, 2011, and prior to July 1, 2017, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The r…
Conn. Gen. Stat. § 12-263c Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.
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Sec. 12-263c. Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services. (a) If any hospital fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of section 12-263b, ther…
Conn. Gen. Stat. § 12-263d Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
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Sec. 12-263d. Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services. (a) The Commissioner of Revenue Services may examine the records of any hospital subject to a tax imposed under the provisions of section…
Conn. Gen. Stat. § 12-263e Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.
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Sec. 12-263e. Claims for refunds. Hearings and appeals. State lien against real estate as security for tax. 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 …
Conn. Gen. Stat. §§ 12-263f to 12-263h 12-263f to 12-263h
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Secs. 12-263f to 12-263h. Reserved for future use.
Conn. Gen. Stat. § 12-263i Tax on ambulatory surgical center gross receipts. Sunset.
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Sec. 12-263i. Tax on ambulatory surgical center gross receipts. Sunset. (a) As used in this section: (1) “Ambulatory surgical center” means an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Hea…
Conn. Gen. Stat. §§ 12-263j to 12-263l 12-263j to 12-263l
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Secs. 12-263j to 12-263l. Reserved for future use.