Title 12 — Title 12: Taxation
61 chapters · 1,387 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. §§ 12-263bb to12-263zz Secs. 12-263bb to 12-263zz
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Secs. 12-263bb to 12-263zz Reserved for future use.
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…
Conn. Gen. Stat. § 12-263s Tax credits. Returns. Request for extension of time for payment. Penalties.
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Sec. 12-263s. Tax credits. Returns. Request for extension of time for payment. Penalties. (a) No tax credit or credits shall be allowable against any tax or fee imposed under section 12-263q or 12-263r. Notwithstanding any other provision of the general statutes, any health care …
Conn. Gen. Stat. § 12-263t Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
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Sec. 12-263t. Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services. (a)(1) The commissioner may examine the records of any taxpayer subject to a tax or fee imposed under section 12-263q or 12-2…
Conn. Gen. Stat. § 12-263u Claims for refunds.
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Sec. 12-263u. Claims for refunds. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after th…
Conn. Gen. Stat. § 12-263v Hearings and appeals.
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Sec. 12-263v. Hearings and appeals. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r that is aggrieved by the action of the commissioner, the Commissioner of Social Services or an authorized agent of said commissioners in fixing the amount of any tax, p…
Conn. Gen. Stat. § 12-263w Powers related to inquiry, investigation or hearing.
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Sec. 12-263w. Powers related to inquiry, investigation or hearing. The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing pursuant to sections 12-263s to 12-263x, inclusive, shall have power to administer oaths and take…
Conn. Gen. Stat. § 12-263x Collection of tax, penalty, interest or fee. State lien against real estate as security.
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Sec. 12-263x. Collection of tax, penalty, interest or fee. State lien against real estate as security. The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section …
Conn. Gen. Stat. § 12-263y Prohibitions.
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Sec. 12-263y. Prohibitions. (a) Notwithstanding any other provision of law, for any tax period commencing on or after December 19, 2019, and prior to July 1, 2026, a nongovernmental licensed short-term general hospital shall not be subject to any tax or fee that is a health care …
Conn. Gen. Stat. § 12-263z Superior court jurisdiction.
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Sec. 12-263z. Superior court jurisdiction. (a) As used in this section, (1) “settlement agreement” means the settlement agreement in the matter of The Connecticut Hospital Association et al. v. Connecticut Department of Social Services et al., No. HHB-CV16-6035321-S, approved by …