Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-579 Admissions tax by ordinance.
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Sec. 12-579. Admissions tax by ordinance. Any municipality may, by ordinance, impose a tax of ten per cent of the admission charge, as defined in subsection (3) of section 12-540, to any place licensed by the Department of Consumer Protection and containing a pari-mutuel system t…
Conn. Gen. Stat. § 12-580 Administration and enforcement.
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Sec. 12-580. Administration and enforcement. This chapter shall be administered by the tax collector of the municipality. All forms necessary or convenient for the enforcement of this chapter shall be prescribed by the Commissioner of Revenue Services and shall be printed and fur…
Conn. Gen. Stat. § 12-581 Returns. Payment of tax. Penalties.
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Sec. 12-581. Returns. Payment of tax. Penalties. Each person subject to a tax imposed under section 12-579, shall file a return on or before the twentieth of each month setting forth the amount of tax due for the preceding month and such additional information as the tax collecto…
Conn. Gen. Stat. § 12-582 Appeal. Costs. Lack of probable cause.
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Sec. 12-582. Appeal. Costs. Lack of probable cause. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the tax collector of the municipality under the provisions of this chapter may, within one month after service upon the taxpayer of notice o…