Title 12 — Title 12: Taxation

Sec. 12-635a. Amount of tax credits; community-based alcoholism prevention or treatment programs. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent…

Sec. 12-636. Decision of the Commissioner of Revenue Services. The decision of the Commissioner of Revenue Services to approve or disapprove a proposal pursuant to the provisions of section 12-632 shall be in writing, and, if said commissioner approves the proposal, said commissi…

Sec. 12-637. Audit. Section 12-637 is repealed. (P.A. 82-469, S. 7, 11; P.A. 86-269, S. 9, 10.)

Sec. 12-637a. Postproject audit required. Municipal agency certification required. Review by commissioner required. Whenever the total funds invested for any income year by any company or companies in a program conducted by a nonprofit organization approved under this chapter, ar…

Sec. 12-638. Regulations. The Commissioner of Revenue Services, in consultation with the Secretary of the Office of Policy and Management may adopt regulations in accordance with chapter 54 to implement the provisions of this chapter. (P.A. 82-469, S. 8, 11; P.A. 89-328, S. 5, 6;…

Sec. 12-638a. Definitions. As used in this chapter, (1) “commissioner” means the Commissioner of Revenue Services, and (2) “controlling interest” means (A) in the case of a corporation, more than fifty per cent of the total combined voting power of all classes of stock of such co…

Sec. 12-638b. Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property. (a)(1) There is hereby imposed a tax on the sale or transfer of a controlling interest in any entity which possesses, directly or indir…

Sec. 12-638c. Filing return and payment of tax. Penalty and waiver provisions. Regulations. (a) On or before the last day of the month following the month in which the sale or transfer of a controlling interest in an entity which is subject to the tax imposed by section 12638b, a…

Sec. 12-638d. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period. (a) The commissioner may examine the records of any entity subject to a tax imposed under this chapter, as he may deem necessary. If he shall determine therefrom that there is a…

Sec. 12-638e. Excess payments. Section 12-638e is repealed, effective April 13, 1995. (P.A. 89-251, S. 43, 203; P.A. 95-4, S. 7, 8.)

Sec. 12-638f. Claims for refund. (a) Any person believing that he has overpaid any taxes due under this chapter may file a claim for refund in writing with the commissioner within three years from the due date for which such overpayment was made stating the specific grounds upon …

Sec. 12-638g. Wilful violations. Penalties. (a) Any entity required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of this chapter to make a return, keep any records or supply any information, who wilf…

Sec. 12-638h. Records. Examinations. Hearings. Testimony. (a) The Commissioner of Revenue Services may require all entities subject to a tax imposed under this chapter to keep such records as he may prescribe, and he may require the production of books, papers, documents and othe…

Sec. 12-638i. Application to commissioner for hearing. (a) Any taxpayer, aggrieved by the action of the commissioner or the commissioner's authorized agent in fixing the amount of any tax, penalty or interest provided for by this chapter may apply to the commissioner, in writing,…

Sec. 12-638j. Collection of tax. State lien against real estate as security for tax. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be si…

Sec. 12-638k. Certain portion of tax collected to be remitted to town in which the real property is located. (a) On or before the first day of the fourth month following the end of each calendar quarter, the commissioner shall certify to the State Comptroller an amount equal to e…

Sec. 12-638l. Additional tax imposed with that under section 12-638b when the real property conveyed is classified as open space, maritime heritage, farm or forest land at the time of transfer. (a) Any land which has been classified by the record owner thereof as open space land …

Sec. 12-638m. Payment of tax imposed by section 12-638l. Classification of the land terminates automatically. The tax imposed by section 12-638l shall be due and payable by the particular grantor who caused such classification to be made in the same manner as the tax imposed by t…

Sec. 12-638n. Transfers not subject to the tax under section 12-638l. The provisions of section 12-638l shall not be applicable to any sale having any of the following underlying characteristics: (1) Transfers of land resulting from eminent domain proceedings; (2) mortgage deeds;…

Sec. 12-638o. Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive. The provisions of sections 12-638a to 12-638k, inclusive, pertaining to the filing of returns, declarations, assessment and collection of taxes and penalties shall be a…

Sec. 12-638p. Certain records to be kept by any entity with respect to which a sale or transfer of controlling interest in such entity is subject to tax under this chapter. Any entity with respect to which there is a sale or transfer of a controlling interest in such entity, whic…

Sec. 12-639. Reserved for future use.

Sec. 12-640. Imposition of gift tax. For the calendar year 1991 and each year thereafter, a tax computed as provided in section 12-642 is hereby imposed on the transfer of property by gift during such taxable year by any individual resident or nonresident provided, for the calend…

Sec. 12-641. Tax not applicable to transfers outside the state. The provisions of this chapter shall not apply to the transfer of tangible personal property and real property having a situs outside the state of Connecticut. (June Sp. Sess. P.A. 91-3, S. 137, 168.) History: June S…

Sec. 12-642. Rate of tax. Aggregate limit on tax imposed. (a)(1) With respect to calendar years commencing prior to January 1, 2001, the tax imposed by section 12-640 for the calendar year shall be at a rate of the taxable gifts made by the donor during the calendar year set fort…

Sec. 12-643. Definitions. (1) “Taxable gifts” means the transfers by gift which are included in taxable gifts for federal gift tax purposes under Section 2503 and Sections 2511 to 2514, inclusive, and Sections 2516 to 2519, inclusive, of the Internal Revenue Code of 1986, or any …

Sec. 12-644. Returns. (a) Any individual, whether resident or nonresident, liable for a return under this chapter, who in the calendar year makes any transfer by gift not excluded in this chapter shall make a return with respect to the gift tax imposed by this chapter. (b) If the…

Sec. 12-645. Date of filing of returns. Exception. Returns required under this chapter shall be filed on or before the fifteenth day of April following the close of the calendar year except where a gift is made during the calendar year in which the donor dies, the return with res…

Sec. 12-646. Appraisal of property by commissioner. Declaration by donor. The Commissioner of Revenue Services may require the donor or the donee to show the property subject to the tax, as provided in this chapter, to the commissioner upon demand and may employ a suitable person…

Sec. 12-646a. Value of farm transferred by gift. (a) In determining the tax due under the provisions of this chapter, the value of any farm land, as defined in section 12-107c, transferred by a donor by gift to a donee who is a lineal descendant or spouse thereof, shall be determ…

Sec. 12-647. Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments. (a) The tax imposed under this chapter shall be due and payable by the donor no later than April fifteenth following the close of the calendar year during which the gift …

Sec. 12-648. Credit against succession tax. A credit shall be allowed against the tax imposed under chapter 216 in the amount of any tax imposed and paid under sections 12-640 to 12-649, inclusive, with respect to a gift includable in the gross taxable estate of the donor under s…

Sec. 12-649. Records. Penalties. Administration. Appeals. Collection. Liens. 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 …

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…

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…

Secs. 12-661 to 12-664. Reserved for future use.

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…

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…

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 …

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…

Secs. 12-669 to 12-674. Reserved for future use.

Sec. 12-675. Nursing home tax. Section 12-675 is repealed, effective October 1, 2002. (May Sp. Sess. P.A. 92-16, S. 34, 89; P.A. 93-262, S. 1, 87; S.A. 02-12, S. 1.)

Secs. 12-676 to 12-684. Reserved for future use.

Sec. 12-685. Definitions. For the purposes of this chapter: (1) “Commissioner” means the Commissioner of Revenue Services or any employee of the department. (2) “Department” means the Department of Revenue Services. (3) “Electronic funds transfer” means any transfer of funds that…

Sec. 12-686. Payment of taxes by electronic funds transfer. When required. (a)(1) Except as otherwise provided in subsections (b), (c) and (d) of this section, the commissioner may require every person who files a tax return for any tax on a monthly or quarterly basis to pay such…

Sec. 12-687. Timing of payments. Late payments. (a) Where a tax payment is required to be made by electronic funds transfer, any payment made by other than electronic funds transfer shall be treated as a tax payment not made in a timely manner, and shall be subject to penalty and…

Sec. 12-688. Voluntary payments by electronic funds transfer. (a)(1) Any person who files any tax return for any tax on a monthly or quarterly basis and who is not required under section 12-686 to pay such tax by electronic funds transfer may, at any time, submit a request to the…

Sec. 12-689. Regulations. The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this chapter. (May Sp. Sess. P.A. 92-17, S. 39, 59.) History: May Sp. Sess. P.A. 92-17, S. 39 effective June 19, 1992, and appl…

Sec. 12-690. Electronic filing. (a)(1) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said co…

Sec. 12-691. Reserved for future use.