61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-263aa Determination by the Centers for Medicare and Medicaid Services.
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Sec. 12-263aa. Determination by the Centers for Medicare and Medicaid Services. For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cea…
Conn. Gen. Stat. § 12-263p Definitions.
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Sec. 12-263p. Definitions. As used in sections 12-263p to 12-263x, inclusive, unless the context otherwise requires: (1) “Commissioner” means the Commissioner of Revenue Services; (2) “Department” means the Department of Revenue Services; (3) “Taxpayer” means any health care prov…
Conn. Gen. Stat. § 12-263q Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.
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Sec. 12-263q. Tax on net revenue from provision of inpatient hospital services and outpatient hospital services. (a)(1) For each calendar quarter commencing on or after July 1, 2017, each hospital shall pay a tax on the total net revenue received by such hospital for the provisio…
Conn. Gen. Stat. § 12-263r Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
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Sec. 12-263r. Nursing home and intermediate care facility resident day user fees. Exemption request and approval. (a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this…