Title 12, Title 12: Taxation

Sec. 12-242ss. Extension of time to grant refunds in certain cases. Notwithstanding the provisions of section 12-225, the Commissioner of Revenue Services may grant or deny any pending or future claim for refund of corporation business tax that is based on the assertion that inte…

Sec. 12-242tt. Refunds and exclusion of related expenses applicable to pending returns. Sections 12-225, 12-233 and 12-242rr shall apply to all amended returns, as described in subsection (b) of said section 12-225, irrespective of when such returns were filed, in connection with…

Sec. 12-242uu. Bond authorization. (a) The State Bond Commission shall have power, in accordance with the provisions of this section from time to time to authorize the issuance of bonds of the state in one or more series and in principal amounts in the aggregate, not exceeding th…

Sec. 12-242vv. Confidentiality of taxpayer information. Notwithstanding section 1-210, the secretary, his authorized agent or any other officer or employee of the state shall not disclose any information contained in any claim for compensation form, notice of individual condemnat…

Sec. 12-242ww. State action against third party; waiver. Nothing in section 4-186, 10a-236, 12-39l, 12-213, 12-225, 12-233 or 12-242ee to 12-242yy, inclusive, shall be construed as a waiver or limitation of such rights as the state has or may have as against third parties. (P.A. …

Sec. 12-242xx. Regulations. (a) The Secretary of the Office of Policy and Management may adopt regulations in accordance with the provisions of chapter 54 to carry out the purposes of sections 12-242ee to 12-242pp, inclusive, sections 4-186 and 12-242uu to 12-242yy, inclusive. (b…

Sec. 12-242yy. Authority for assistance through contract or agreement. The Secretary of the Office of Policy and Management may secure the assistance, through contract or agreement, of any person or state agency, in carrying out his duties under sections 12-242gg to 12-242nn, inc…

Sec. 12-243. Definitions. As used in this chapter: (a) “Air carrier” means any person, firm, partnership, corporation, limited liability company, association, trustee, receiver or assignee which engages in the transportation by air of persons or property for hire and which makes …

Sec. 12-244. Allocation of tax. The tax provided for in chapter 208 on the net income or minimum base, as far as air carriers incorporated or doing business in this state are concerned, shall be allocated to this state by use of the arithmetical average of the following three rat…

Sec. 12-245. Local taxation of real and personal property. Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation f…

Sec. 12-246. Filing of returns. Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used…

Sec. 12-247. Minimum tax. The tax imposed shall in no case be less than two hundred fifty dollars for each income year. (1951, 1953, June, 1955, S. 1108d; 1957, P.A. 80, S. 1; 1959, P.A. 175, S. 1; 564, S. 1; 1961, P.A. 604, S. 4; February, 1965, P.A. 461, S. 9; June, 1969, P.A. …

Secs. 12-247a and 12-247b. Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities. Sections 12-247a and 12-247b are repealed. (1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 16; 1971, P.A. 872, …

Sec. 12-248. Application of corporation business tax. So far as the same are consistent with this chapter, the provisions of chapter 208 shall apply to incorporated air carriers. (1949 Rev., S. 1926; 1951, June, 1955, S. 1110d.)

Sec. 12-249. Tax on gross earnings. Each corporation operating a railroad, and carrying on business for profit in this state, shall, on or before July first, annually, pay a tax computed upon its gross earnings from all sources from operations in this state; gross earnings being …

Sec. 12-250. Definitions. Returns. “Authorized agent or officer”, as used in this chapter, includes any trustee, mortgagee or receiver in possession of or operating any such railroad in the state, and “net railway operating income” means railway operating revenues less railway op…

Sec. 12-251. Basis. Rate. Deductions. (a)(1) Such tax shall be based on the amount of gross earnings from all sources from operations in this state as determined by one-half of a railroad's revenues generated by its shipments from all origins in this state and to all destinations…

Sec. 12-252. Commissioner to determine gross earnings. Assessment of tax. Section 12-252 is repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987, and in each calendar…

Secs. 12-252a and 12-252b. Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities. Sections 12-252a and 12-252b are repealed, effective July 8, 1997, and applicable to income years commenci…

Secs. 12-253 and 12-254. Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments. Sections 12-253 and 12-254 are repealed, effective January 1, 1988, and applicable with respect to the tax imposed un…

Sec. 12-255. Tax to be in lieu of certain other taxes. The tax provided for in this chapter upon the gross earnings of each corporation included in section 12-249 shall be in lieu of all other taxes in this state for the year ended the thirty-first day of December of the year for…

Secs. 12-255a to 12-255t. Telecommunications service company tax. Sections 12-255a to 12-255t, inclusive, are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991. (P.A. 86-410, S. 1–19, 28; P.A. 88-11; 88-230, S. 1, …

Sec. 12-256. Tax on gross earnings of community antenna television systems, one-way satellite transmission businesses and certified competitive video service providers. (a) For purposes of this section, “quarterly period” means a period of three calendar months commencing on the …

Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment …

Sec. 12-256c. A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates. Section 12-256c is repealed, effective June 26, 1987, and applicable to taxe…

Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief. Sec…

Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes. Section 12-256f is repealed, effective October 1, 2002. (P.A. 89-251, S. 8, 203; P.A. 91-82,…

Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered. Section 12-256g is repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991…

Sec. 12-257. Companies furnishing, leasing or operating railroad cars. Section 12-257 is repealed. (1949 Rev., S. 1944; 1961, P.A. 604, S. 11.)

Sec. 12-258. Apportionment of gross earnings. Rates of tax. (a) Each person included in section 12-256 shall be taxed upon the amount of the gross earnings in each quarterly period from the lines, facilities, apparatus and auxiliary equipment operated by it in this state, or from…

Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities. Section 12-258a is repealed. (1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)

Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. Sections 12-258b and 12-258c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998. (1967, …

Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-258d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date. (P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, …

Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds. Sections 12-259 to 12-263, inclusive, are repealed. (1949 Rev.,…

Sec. 12-263a. Definitions. As used in sections 12-263a to 12-263e, inclusive: (1) “Hospital” means any health care facility or institution, as defined in section 19a-630, which is licensed as a short-term general hospital by the Department of Public Health but does not include (A…

Sec. 12-263aa. Determination by the Centers for Medicare and Medicaid Services. For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cea…

Sec. 12-263b. Tax on hospital net patient revenue. Sunset. (a) For each calendar quarter commencing on or after July 1, 2011, and prior to July 1, 2017, there is hereby imposed a tax on the net patient revenue of each hospital in this state to be paid each calendar quarter. The r…

Sec. 12-263c. Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services. (a) If any hospital fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of section 12-263b, ther…

Sec. 12-263d. Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services. (a) The Commissioner of Revenue Services may examine the records of any hospital subject to a tax imposed under the provisions of section…

Sec. 12-263e. Claims for refunds. Hearings and appeals. State lien against real estate as security for tax. The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and …

Sec. 12-263i. Tax on ambulatory surgical center gross receipts. Sunset. (a) As used in this section: (1) “Ambulatory surgical center” means an entity included within the definition of said term that is set forth in 42 CFR 416.2 and that is licensed by the Department of Public Hea…

Sec. 12-263m. Dry cleaning gross receipts tax. Registration requirement. Renewal. Penalties. Remediation account. Grants. Procedures. (a) As used in this section: (1) “Eligible dry cleaning establishment” means any place of business engaged in the cleaning of clothing or other fa…

Sec. 12-263p. Definitions. As used in sections 12-263p to 12-263x, inclusive, unless the context otherwise requires: (1) “Commissioner” means the Commissioner of Revenue Services; (2) “Department” means the Department of Revenue Services; (3) “Taxpayer” means any health care prov…

Sec. 12-263q. Tax on net revenue from provision of inpatient hospital services and outpatient hospital services. (a)(1) For each calendar quarter commencing on or after July 1, 2017, each hospital shall pay a tax on the total net revenue received by such hospital for the provisio…

Sec. 12-263r. Nursing home and intermediate care facility resident day user fees. Exemption request and approval. (a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this…

Sec. 12-263s. Tax credits. Returns. Request for extension of time for payment. Penalties. (a) No tax credit or credits shall be allowable against any tax or fee imposed under section 12-263q or 12-263r. Notwithstanding any other provision of the general statutes, any health care …