Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-263aa Determination by the Centers for Medicare and Medicaid Services.
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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…
Conn. Gen. Stat. § 12-263b Tax on hospital net patient revenue. Sunset.
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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…
Conn. Gen. Stat. §§ 12-263bb to12-263zz Secs. 12-263bb to 12-263zz
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Secs. 12-263bb to 12-263zz Reserved for future use.
Conn. Gen. Stat. § 12-263c Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.
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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…
Conn. Gen. Stat. § 12-263d Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
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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…
Conn. Gen. Stat. § 12-263e Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.
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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 …
Conn. Gen. Stat. §§ 12-263f to 12-263h 12-263f to 12-263h
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Secs. 12-263f to 12-263h. Reserved for future use.
Conn. Gen. Stat. § 12-263i Tax on ambulatory surgical center gross receipts. Sunset.
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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…
Conn. Gen. Stat. §§ 12-263j to 12-263l 12-263j to 12-263l
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Secs. 12-263j to 12-263l. Reserved for future use.
Conn. Gen. Stat. § 12-263m Dry cleaning gross receipts tax. Registration requirement. Renewal. Penalties. Remediation account. Grants. Procedures.
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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…
Conn. Gen. Stat. §§ 12-263n and 12-263o 12-263n and 12-263o
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Secs. 12-263n and 12-263o. Reserved for future use.
Conn. Gen. Stat. § 12-263p Definitions.
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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…
Conn. Gen. Stat. § 12-263q Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.
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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…
Conn. Gen. Stat. § 12-263r Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
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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…
Conn. Gen. Stat. § 12-263s Tax credits. Returns. Request for extension of time for payment. Penalties.
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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 …
Conn. Gen. Stat. § 12-263t Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
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Sec. 12-263t. Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services. (a)(1) The commissioner may examine the records of any taxpayer subject to a tax or fee imposed under section 12-263q or 12-2…
Conn. Gen. Stat. § 12-263u Claims for refunds.
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Sec. 12-263u. Claims for refunds. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after th…
Conn. Gen. Stat. § 12-263v Hearings and appeals.
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Sec. 12-263v. Hearings and appeals. (a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r that is aggrieved by the action of the commissioner, the Commissioner of Social Services or an authorized agent of said commissioners in fixing the amount of any tax, p…
Conn. Gen. Stat. § 12-263w Powers related to inquiry, investigation or hearing.
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Sec. 12-263w. Powers related to inquiry, investigation or hearing. The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing pursuant to sections 12-263s to 12-263x, inclusive, shall have power to administer oaths and take…
Conn. Gen. Stat. § 12-263x Collection of tax, penalty, interest or fee. State lien against real estate as security.
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Sec. 12-263x. Collection of tax, penalty, interest or fee. State lien against real estate as security. The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section …
Conn. Gen. Stat. § 12-263y Prohibitions.
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Sec. 12-263y. Prohibitions. (a) Notwithstanding any other provision of law, for any tax period commencing on or after December 19, 2019, and prior to July 1, 2026, a nongovernmental licensed short-term general hospital shall not be subject to any tax or fee that is a health care …
Conn. Gen. Stat. § 12-263z Superior court jurisdiction.
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Sec. 12-263z. Superior court jurisdiction. (a) As used in this section, (1) “settlement agreement” means the settlement agreement in the matter of The Connecticut Hospital Association et al. v. Connecticut Department of Social Services et al., No. HHB-CV16-6035321-S, approved by …
Conn. Gen. Stat. § 12-264 Tax on gross earnings. Registration of gas sellers. Return.
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Sec. 12-264. Tax on gross earnings. Registration of gas sellers. Return. (a)(1) Prior to July 1, 2022, each (A) municipality, or department or agency thereof, or district manufacturing, selling or distributing gas to be used for light, heat or power, (B) company the principal bus…
Conn. Gen. Stat. § 12-265 Rate. Deductions.
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Sec. 12-265. Rate. Deductions. (a) As used in this section (1) with regard to electric power, “sales for resale” include (A) sales of electric power capacity, (B) power output from such capacity, and (C) all transmission charges in conjunction with such sales on or after May 17, …
Conn. Gen. Stat. § 12-265a Tax credit for expenditures for water pollution abatement facilities.
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Sec. 12-265a. Tax credit for expenditures for water pollution abatement facilities. Section 12-265a is repealed. (1967, P.A. 57, S. 32; 1969, P.A. 291, S. 2.)
Conn. Gen. Stat. §§ 12-265b and 12-265c Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
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Secs. 12-265b and 12-265c. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities. Sections 12-265b and 12-265c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998. (1967, …
Conn. Gen. Stat. § 12-265d Tax credit for expenditures to establish day care facilities for children of employees.
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Sec. 12-265d. Tax credit for expenditures to establish day care facilities for children of employees. Section 12-265d 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, …
Conn. Gen. Stat. §§ 12-266 to 12-268 Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.
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Secs. 12-266 to 12-268. Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes. Sections 12-266 to 12-268, inclusive, are repealed. (1949, Rev., S. 1952–1954; 1961, P.A. 604, S. 23, 25, 29.)
Conn. Gen. Stat. § 12-268a Alternate methods of determining portion of business equitably attributable to Connecticut.
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Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut. If the method of apportionment provided for in section 12-251, section 12-258 or section 12-265 unfairly attributes to this state an undue proportion of its business activity…
Conn. Gen. Stat. § 12-268b Return of fiduciary.
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Sec. 12-268b. Return of fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company included in section 12-249, section 12-256 or section 12-264 shall be subject to the filing of returns in accord with, and to the payment of taxes …
Conn. Gen. Stat. § 12-268c Refunds. Interest on refunds.
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Sec. 12-268c. Refunds. Interest on refunds. (a)(1) Any company included in section 12-249, 12-256 or 12-264, or municipal utility, as defined in section 12-265, believing that it has overpaid any taxes due under the provisions of chapter 210, 211 or 212 may file a claim for refun…
Conn. Gen. Stat. § 12-268d Failure to pay tax when due. Penalty provisions.
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Sec. 12-268d. Failure to pay tax when due. Penalty provisions. (a) If any company included in section 12-249, 12-256, 12-264 or 16-331cc, or municipal utility, as defined in section 12-265, fails to pay the amount of tax reported to be due on its return within the time specified …
Conn. Gen. Stat. § 12-268e Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
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Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false. (a) Any person required under chapter 210, 211 or 212 or this chapter to pay any tax, or required under chapter 210, 211 or 212 or this chapter or by re…
Conn. Gen. Stat. § 12-268f Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
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Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas. (a) The commissioner may examine the books, papers and records of any company or municipal utility in order to verify the accuracy of any return made or, if no retu…
Conn. Gen. Stat. § 12-268g Examination of returns. Penalties related to deficiency assessments.
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Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments. The commissioner shall, within three years after the due date for the filing of a return, or, in the case of a completed return filed after such due date, within three years after the date on which…
Conn. Gen. Stat. § 12-268h Delinquent taxes; interest; collection. Receipt and disposition of funds.
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Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds. (a) To any taxes which are assessed under chapter 210, 211 or 212 or this chapter with respect to gross earnings of any company or municipal utility for any taxable period, there shall be adde…
Conn. Gen. Stat. § 12-268i Hearing by commissioner.
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Sec. 12-268i. Hearing by commissioner. Any taxpayer aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by chapter 210, 211 or 212 or this chapter may apply to the commissioner, in writing, within s…
Conn. Gen. Stat. § 12-268j Tax to be in lieu of certain other taxes.
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Sec. 12-268j. Tax to be in lieu of certain other taxes. (a) The taxation provided for in chapter 211 upon gross earnings in any year shall be in lieu of all taxes with respect to such year on (1) tangible personal property used solely and exclusively in a business so specified by…
Conn. Gen. Stat. § 12-268k Abatement of taxes.
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Sec. 12-268k. Abatement of taxes. Section 12-268k is repealed, effective April 13, 1995. (1961, P.A. 604, S. 28; P.A. 77-614, S. 143, 610; P.A. 87-124, S. 13, 18; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-268l Appeals.
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Sec. 12-268l. Appeals. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services made under the provisions of chapter 210, 211 or 212 or this chapter may, not later than thirty days after service upon the taxpayer…
Conn. Gen. Stat. § 12-268m Regulations and forms.
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Sec. 12-268m. Regulations and forms. The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of chapters 210, 211 and 212 and this chapter, which regulations or rulings, when reasonably design…
Conn. Gen. Stat. §§ 12-268n to 12-268r 12-268n to 12-268r
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Secs. 12-268n to 12-268r. Reserved for future use.
Conn. Gen. Stat. § 12-268s Electric generation tax.
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Sec. 12-268s. Electric generation tax. (a) As used in this section: (1) “Person” has the same meaning as provided in section 12-1; (2) “Electric generation services” has the same meaning as provided in section 16-1; (3) “Electric generation facility” means electric generation fac…
Conn. Gen. Stat. §§ 12-269 to 12-284a Unincorporated business tax.
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Secs. 12-269 to 12-284a. Unincorporated business tax. Sections 12-269 to 12-284a, inclusive, are repealed. (1949 Rev., S. 1955–1965, 1968, 1969, 1971; 1953, S. 1113d, 1121d; June 1955, S. 1113d–1115d; 1957, P.A. 512, S. 1; 515, S. 5–7; 1959, P.A. 141, S. 1; 152, S. 99; 1961, P.A.…
Conn. Gen. Stat. § 12-284b Affected business entity tax. Sunset.
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Sec. 12-284b. Affected business entity tax. Sunset. (a) As used in this section: (1) “S corporation” means any corporation which is an S corporation for federal income tax purposes and which is either (A) a domestic S corporation, or (B) a foreign S corporation that is required t…
Conn. Gen. Stat. § 12-285 Definitions.
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Sec. 12-285. Definitions. (a) As used in this chapter, unless the context otherwise requires: (1) “Person” means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed; (2) “Distributor” means (A) any person in t…
Conn. Gen. Stat. § 12-285a Definitions for purposes of sections 12-286a, 12-295a and 12-314a.
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Sec. 12-285a. Definitions for purposes of sections 12-286a, 12-295a and 12-314a. For purposes of sections 12-286a, 12-295a, and 12-314a: (1) “Distributor” includes a manufacturer of tobacco products; (2) “sale” or “sell” means an act done intentionally by any person, whether done…
Conn. Gen. Stat. § 12-285b Licensure of cigarette manufacturers. Fees.
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Sec. 12-285b. Licensure of cigarette manufacturers. Fees. (a) Every tobacco product manufacturer, as defined in section 4-28h, selling cigarettes to consumers within this state, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, shall se…
Conn. Gen. Stat. § 12-285c Restrictions on shipping or transporting cigarettes. Penalties.
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Sec. 12-285c. Restrictions on shipping or transporting cigarettes. Penalties. (a) No person engaged in the business of selling cigarettes shall ship or transport or cause to be shipped or transported any cigarettes to any person in this state except to: (1) A cigarette distributo…
Conn. Gen. Stat. § 12-285d Cigarette rolling machines. Licensure requirements.
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Sec. 12-285d. Cigarette rolling machines. Licensure requirements. (a) Any machine at a retail establishment or commercial premises that enables a person to process, at such establishment or premises, tobacco or any product that is made or derived from tobacco into a roll or tube …