Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-665 Imposition of surcharge.
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Sec. 12-665. Imposition of surcharge. A surcharge is hereby imposed on the rental or leasing, for a period of thirty consecutive calendar days or less, of a passenger motor vehicle by any person licensed pursuant to section 14-15. Said surcharge shall be in addition to any tax ot…
Conn. Gen. Stat. § 12-666 Rate. Collection. Regulations.
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Sec. 12-666. Rate. Collection. Regulations. (a) The surcharge imposed by section 12-665 shall be at a rate of one dollar for each day, or portion thereof, up to thirty days, for which the lessor charges the lessee for the rental or lease of such a motor vehicle. (b) Reimbursement…
Conn. Gen. Stat. § 12-667 Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in General Fund.
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Sec. 12-667. Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in General Fund. (a) The surcharge imposed by this chapter is due and payable to the commissioner monthly on or before the last day of the month next succeeding each monthly period …
Conn. Gen. Stat. § 12-668 Administrative provisions. Penalties. Hearings and appeals.
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Sec. 12-668. Administrative provisions. Penalties. Hearings and appeals. The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of this chapter in the same manner and with the same force and effect as if the language of said sect…
Conn. Gen. Stat. §§ 12-669 to 12-674 12-669 to 12-674
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Secs. 12-669 to 12-674. Reserved for future use.