Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-587 Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date.
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Sec. 12-587. Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date. (a)(1) As used in this chapter: (A) “Company” includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual o…
Conn. Gen. Stat. § 12-587a Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products.
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Sec. 12-587a. Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products. (a)(1) Any company, as such term is used in section 12-587, liable …
Conn. Gen. Stat. § 12-588 Conduct of business subject to tax by fiduciary.
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Sec. 12-588. Conduct of business subject to tax by fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company subject to tax under section 12-587 shall be subject to requirements related to filing returns and to payment of taxes i…
Conn. Gen. Stat. § 12-589 Refunds of overpayment of tax. Interest.
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Sec. 12-589. Refunds of overpayment of tax. Interest. (a)(1) Any company believing that it has overpaid any taxes imposed under section 12-587 may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made, st…
Conn. Gen. Stat. § 12-590 Penalty for failure to pay tax when due. Waiver of penalty.
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Sec. 12-590. Penalty for failure to pay tax when due. Waiver of penalty. (a) If any company fails to pay the tax reported to be due on its return within the time specified under the provisions of this chapter, there shall be imposed a penalty equal to ten per cent of such tax due…
Conn. Gen. Stat. § 12-591 Penalties for wilful violations of requirements in this chapter.
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Sec. 12-591. Penalties for wilful violations of requirements in this chapter. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of section 12-602 to make a return, keep any records…
Conn. Gen. Stat. § 12-592 Inquiries, investigations or hearings related to the tax.
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Sec. 12-592. Inquiries, investigations or hearings related to the tax. The Commissioner of Revenue Services or any agent of said commissioner authorized to conduct any inquiry, investigation or hearing related to the tax imposed under section 12-587 may administer oaths and take …
Conn. Gen. Stat. § 12-593 Deficiency assessments and related penalties. Extension of time for assessment.
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Sec. 12-593. Deficiency assessments and related penalties. Extension of time for assessment. The commissioner shall, within three years after the due date for filing a return, or in the case of a completed return filed after such due date, within three years after the date on whi…
Conn. Gen. Stat. § 12-594 Interest added to deficiency assessments. Tax due as a lien on property of the company.
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Sec. 12-594. Interest added to deficiency assessments. Tax due as a lien on property of the company. (a) To any taxes which are assessed under section 12-593, there shall be added interest at the rate of one per cent per month or fraction thereof which elapses from the date when …
Conn. Gen. Stat. § 12-595 Application for hearing by taxpayer. Hearings ordered by commissioner.
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Sec. 12-595. Application for hearing by taxpayer. Hearings ordered by commissioner. Any taxpayer aggrieved by the action of the Commissioner of Revenue Services or an authorized agent of said commissioner in fixing the amount of tax imposed under section 12-587 or any penalty or …
Conn. Gen. Stat. § 12-596 Abatement of uncollectible tax.
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Sec. 12-596. Abatement of uncollectible tax. Section 12-596 is repealed. (P.A. 80-71, S. 10, 30; P.A. 90-28, S. 9.)
Conn. Gen. Stat. § 12-597 Appeals by taxpayer.
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Sec. 12-597. Appeals by taxpayer. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services made in relation to the tax imposed under section 12-587 may, not later than thirty days after service upon the taxpayer …
Conn. Gen. Stat. § 12-598 Tax on gross earnings in a fiscal year received after the end of such year.
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Sec. 12-598. Tax on gross earnings in a fiscal year received after the end of such year. Section 12-598 is repealed, effective June 4, 1996. (P.A. 80-71, S. 12, 30; P.A. 96-221, S. 24, 25.)
Conn. Gen. Stat. § 12-599 Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*.
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Sec. 12-599. Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*. (a) It is not the intention of the General Assembly that the tax imposed under section 12-587 be construed as a tax upon purchasers of petroleum products, but that such ta…
Conn. Gen. Stat. § 12-600 Taxes to be paid before instituting action on tax in court.
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Sec. 12-600. Taxes to be paid before instituting action on tax in court. Any taxes, penalties or interest due from any company under the provisions of sections 12-587 to 12-602, inclusive, shall be paid in full before any action may be instituted in any state court to challenge a…
Conn. Gen. Stat. § 12-601 Severability.
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Sec. 12-601. Severability. If any section, part, clause or phrase in sections 12-587 to 12-602, inclusive, is for any reason held to be invalid or unconstitutional, sections, parts, clauses and phrases in said sections not held to be invalid or unconstitutional shall not be affec…
Conn. Gen. Stat. § 12-602 Regulations.
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Sec. 12-602. Regulations. The Commissioner of Revenue Services shall adopt regulations in accordance with chapter 54 to implement the provisions of sections 12-587 to 12-602, inclusive, which shall be prima facie evidence of the proper interpretation of said sections. Said commis…
Conn. Gen. Stat. §§ 12-603 to 12-609 12-603 to 12-609
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Secs. 12-603 to 12-609. Reserved for future use.