Title 12 — Title 12: Taxation

Sec. 12-39k. Granting of extensions requested by persons other than the taxpayer. In any case in which the Commissioner of Revenue Services may grant an extension of the time for filing of any return related to any state tax and in which a taxpayer is unable, by reason of illness…

Sec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator. (a) Except as otherwise provided by statute, “tax appeal” means an appeal from an order, decision, determination or disallowance of the Commissioner of Revenue Services; …

Sec. 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations. (a) A taxpayer, objecting to the assessment of any tax due the state or interest thereon, may at any time on or before the making of such assessment but prior to the expiration of the later of (1) t…

Sec. 12-39n. Taxpayer's Bill of Rights. There is created a Connecticut Taxpayer's Bill of Rights to guarantee that the rights, privacy, and property of Connecticut taxpayers are adequately safeguarded and protected during tax assessment, collection and enforcement processes admin…

Sec. 12-39o. Issuance or renewal of license when taxes owed or returns outstanding. (a) For purposes of this section: (1) “License” means (A) any license issued by the commissioner pursuant to the provisions of chapter 214, (B) any license issued by the commissioner pursuant to t…

Sec. 12-39p. Disaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes. (a) As used in this section: (1) “Public service company” and “telecommunications company” h…

Sec. 12-39q. Reserved for future use.

Sec. 12-39r. Payment of state taxes by credit card, charge card or debit card. The Commissioner of Revenue Services may allow the payment of taxes, penalties, interest and fees by means of a credit card, charge card or debit card and may charge the taxpayer a service fee for any …

Sec. 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes. (a) The Commissioner of Revenue Services, of his own motion, is authorized, where any tax, penalty or interest has been erroneo…

Sec. 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes. (a) In the case of any individual who files a claim for refund under any provision of this title, the running of the period specified for filing such a claim for refund shall be suspended du…

Sec. 12-39u. Offsetting of overpayments and underpayments of taxes. In making an assessment or in allowing a claim for refund, the commissioner may, in the commissioner's discretion, offset overpayments of a tax for a taxable period or periods against underpayments of the same ta…

Sec. 12-39v. Refund to person of tax collected from customer. Notwithstanding any other provision of law, no refund shall be made to a person of tax collected from a customer of such person until the person has established to the satisfaction of the Commissioner of Revenue Servic…

Sec. 12-39w. Claims for refund where results of civil audit, investigation, examination or reexamination have become final. (a)(1) Except as provided in subdivision (2) of this subsection, where the results of any civil audit, investigation, examination or reexamination conducted…

Secs. 12-39x and 12-39y. Reserved for future use.

Sec. 12-39z. Rounding of dollar amounts in returns, statements or other documents. (a) The Commissioner of Revenue Services may require, with respect to any amount required to be shown on a form prescribed for any return, statement or other document required to be filed with the …

Sec. 12-100. Material cut for domestic use exempted from yield tax. All products of cuttings on classified land shall be taxed with a yield tax as provided in sections 12-97 and 12-98, except material cut for domestic use, which shall be limited to fuel and the construction of fe…

Sec. 12-101. Due date and collection of tax. All taxes levied under the provisions of sections 12-96 to 12-100, inclusive, shall be due and collectible as other town taxes and subject to the same liens and processes of collection. Classified land and timber standing thereon and t…

Sec. 12-102. Taxing of woodland. The assessors of any town wherein woodland or land suitable for forest planting is situated, which the owner thereof seeks to have classified under the provisions of section 12-96, shall examine such land and give the owner thereof a sworn stateme…

Sec. 12-103. Appeals. The owner of such land may appeal to the superior court for the judicial district in which such property is situated, from the valuation of the assessors, both in respect to such land and the timber thereon, within the time and in the manner provided for app…

Secs. 12-104 to 12-107. Tree-growth land: Certificate by State Forester; taxation; revocation of certificate; when owner may cut wood. Sections 12-104 to 12-107, inclusive, are repealed. (1949 Rev., S. 1788–1791; 1963, P.A. 490, S. 13.)

Sec. 12-107a. Declaration of policy. It is hereby declared (1) that it is in the public interest to encourage the preservation of farm land, forest land, open space land and maritime heritage land in order to maintain a readily available source of food and farm products close to …

Sec. 12-107b. Definitions. When used in sections 12-107a to 12-107e, inclusive, and 12-107g: (1) The term “farm land” means any tract or tracts of land, including woodland and wasteland and any underwater farmlands used for aquaculture, constituting a farm unit; (2) The term “for…

Sec. 12-107c. Classification of land as farm land. (a) An owner of land may apply for its classification as farm land on any grand list of a municipality by filing a written application for such classification with the assessor thereof not earlier than thirty days before or later…

Sec. 12-107d. Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester. (a) …

Sec. 12-107e. Classification of land as open space land. (a) The planning commission of any municipality, in preparing a plan of conservation and development for such municipality, may designate upon such plan areas which it recommends for preservation as areas of open space land…

Sec. 12-107f. Open space land. (a) Declaration of policy encouraging preservation by tax-exempt organizations. It is hereby found and declared that it is in the public interest to encourage organizations which are tax-exempt for federal income tax purposes to hold open space land…

Sec. 12-107g. Classification of land as marine heritage land. (a) An owner of land may apply for its classification as maritime heritage land, as defined in section 12-107b, on any grand list of a municipality by filing a written application for such classification with the asses…

Sec. 12-108. Stored property as property in transit. Goods, wares and merchandise of a nonresident individual or organization not having an office or place of business in this state, shipped into this state by such nonresident individual or organization and placed in storage in t…

Sec. 12-109. Listing and valuation of tax-exempt property. All property exempted from taxation except public highways, streets and bridges, shall be listed, valued and assessed annually by the assessor of each municipality and such valuation shall be added by the assessor to the …

Sec. 12-110. Sessions of board of assessment appeals. (a) The board of assessment appeals in each town shall meet at least once in the month of September, annually, provided any meeting in the month of September shall be for the sole purpose of hearing appeals related to the asse…

Sec. 12-111. Appeals to board of assessment appeals. (a)(1) Any person, including any lessee of real property whose lease has been recorded as provided in section 47-19 and who is bound under the terms of a lease to pay real property taxes and any person to whom title to such pro…

Sec. 12-112. Limit of time for appeals. No appeal from the doings of the assessors in any town shall be heard or entertained by the board of assessment appeals unless referred to it at one of its meetings during the month of September in the case of an appeal related to motor veh…

Sec. 12-113. When board of assessment appeals may reduce assessment. The board of assessment appeals may reduce the assessment of any person as reflected on the grand list by reducing the valuation, number, quantity or amount of any item of estate therein, or by deleting any item…

Sec. 12-114. Adjustment of assessment by board of assessment appeals. The board of assessment appeals may adjust the assessment of personal property belonging to any person, or the valuation, number, quantity or amount of any item of property reflected therein, even if such perso…

Sec. 12-115. Addition to grand list by board of assessment appeals. The board of assessment appeals in any town or city may, within three months from the date prescribed by law for the completion of its duties, as set forth in section 12-111, add to the grand list of a town any t…

Sec. 12-116. Assessment and taxation under special acts. Wherever under the provisions of any special act relating to the assessment and taxation of real and personal property, such assessment and taxation is based on the actual valuation of such property, such assessment and tax…

Sec. 12-117. Extension of time for completion of duties of assessors and board of assessment appeals. (a) The period prescribed by law for the completion of the duties of any assessor, board of assessors or board of assessment appeals may, for due cause shown, be extended by the …

Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals. (a)(1) Any person, including any lessee of real property whose lease has been recorded as provided in section 47-19 and who is bound under the terms of such person's lease to pay real property taxes,…

Sec. 12-118. Appeals from Connecticut Appeals Board for Property Valuation. Section 12-118 is repealed, effective July 6, 1995. (1949 Rev., S. 1800; February, 1965, P.A. 65, S. 2; 299; 1967, P.A. 5; 1969, P.A. 318, S. 1; P.A. 74-183, S. 189, 291; P.A. 76-436, S. 165, 681; P.A. 78…

Sec. 12-118a. Validation of pending appeals. Section 12-118a is repealed, effective October 1, 2002. (1969, P.A. 318, S. 2; S.A. 02-12, S. 1.)

Sec. 12-119. Remedy when property wrongfully assessed. When it is claimed that a tax has been laid on property not taxable in the town or city in whose tax list such property was set, or that a tax laid on property was computed on an assessment which, under all the circumstances,…

Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments. (a) Any municipality may, by ordinance, provide that the assessor or board of assessors, in the case of any amount added to an assessment pursuant to section 12-42, 12-43 or 12-53…

Sec. 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management. The assessor or board of assessors of each town, after the assessment lists have been examined and corrected by the board of assessment appeals, s…

Sec. 12-120a. Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state. The Secretary of the Office of Policy and Management shall, annually, not later th…

Sec. 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits. (a) As used in this section: (1) “Claimant” means a person, company, limited liability company, firm, association, corporation or other business entity having …

Sec. 12-120c. Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions. On or before May first, annually, the assessor or board of assessors of each municipality shall certify to the Secretary of the …

Sec. 12-121. Compensation of assessors and boards of assessment appeals. The compensation of assessors and boards of assessment appeals, except in such towns as have an incorporated city within their limits, the boundaries of which city are coterminous with the boundaries of such…

Secs. 12-121a to 12-121d. Personal property exempt from assessment. Sections 12-121a to 12-121d, inclusive, are repealed. (P.A. 73-351, S. 1–4; P.A. 74-334, S. 1–5; P.A. 75-213, S. 50, 53.)

Secs. 12-121aa to 12-121cc. State board established to hear appeals from local boards of tax review. Conditions and effects to be considered in appeals to state board. State board to adopt regulations as necessary. Sections 12-121aa to 12-121cc, inclusive, are repealed, effective…

Sec. 12-121e. Reduction in assessment of certain rehabilitated buildings. The assessor of any municipality that has adopted an ordinance pursuant to subparagraph (H)(xv) of subdivision (7) of subsection (c) of section 7-148 may reduce the assessment of any building that has been …