61 chapters · 1,353 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…