Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-650 Cancellation of liabilities or assessments outstanding on July 1, 2021.
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Sec. 12-650. Cancellation of liabilities or assessments outstanding on July 1, 2021. Notwithstanding the provisions of this chapter, revision of 1958, revised to January 1, 2021, any outstanding liabilities or assessments, or any portion thereof, made under said chapter related t…
Conn. Gen. Stat. §§ 12-651 to 12-660 Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.
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Secs. 12-651 to 12-660. Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examinat…
Conn. Gen. Stat. §§ 12-661 to 12-664 12-661 to 12-664
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Secs. 12-661 to 12-664. Reserved for future use.