Title 12 — Title 12: Taxation

Secs. 12-390a to 12-390e. Definitions. Generation-skipping transfer tax. Payment; penalties; interest; extension. Additional assessment; refund. Administrative provisions; hearings and appeals. Sections 12-390a to 12-390e, inclusive, are repealed, effective July 8, 2019. (P.A. 97…

Sec. 12-391. Transfer of resident and nonresident estates. Definitions. Rate of tax. Determination of domicile. Limit on tax payable. Reduction of tax for investment in private investment fund. (a) With respect to estates of decedents who die prior to January 1, 2005, and except …

Sec. 12-392. Payment of tax. Penalties for late filing. Extension of time. Interest on overpayment. Method of filing. Notice to court of probate. (a)(1) For the estates of decedents dying prior to July 1, 2009, the tax imposed by this chapter shall become due at the date of the t…

Sec. 12-393. Credit against tax on future interests. If, after the payment of the tax under the provisions of this chapter, there becomes payable a tax under the provisions of the succession tax law in force at the date of the decedent's death upon any future interest in any prop…

Sec. 12-394. Assessment; after-discovered assets; notice; appeal. Section 12-394 is repealed, effective July 1, 1997, and applicable to the estate of any person whose death occurs on or after July 1, 1997. (1949 Rev., S. 2068; 1971, P.A. 870, S. 23; P.A. 76-436, S. 316, 681; P.A.…

Sec. 12-395. Appeal of determination of domicile. (a)(1) The provisions of sections 12-548 and 12-550 to 12-554, inclusive, 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 sections 12-548 and 12-550 to…

Sec. 12-395a. Written agreements of compromise by the commissioner. If the Commissioner of Revenue Services determines that a decedent at the time of his death was a resident of this state and the taxing authorities of another jurisdiction have determined that such decedent at th…

Sec. 12-396. Purpose of chapter; construction. Section 12-396 is repealed, effective June 30, 2005. (1949 Rev., S. 2070; 1961, P.A. 163, S. 2; P.A. 77-614, S. 139, 610; P.A. 89-211, S. 25; P.A. 05-251, S. 113.)

Sec. 12-397. Reimbursement of others than legal representatives. If the tax or any part thereof is paid by, or collected out of that part of the estate passing to or in the possession of, any person other than the executor or administrator in his capacity as such, such person sha…

Sec. 12-398. Amended return. Additional assessment. Disclosure of return information by court of probate. Tax lien. Certificate of release of lien. (a) If the amount of federal estate tax reported on an estate's federal estate tax return is changed or corrected by the United Stat…

Sec. 12-399. When chapter void. Changes in federal credit. Section 12-399 is repealed, effective February 28, 2003. (1949 Rev., S. 2073; 1961, P.A. 163, S. 3; P.A. 96-180, S. 26, 166; P.A. 03-2, S. 57.)

Sec. 12-400. “Persons interested in the estate”, defined. For the purpose of this chapter, “persons interested in the estate” includes all persons who may be entitled to receive or who have received any property or interest which is required to be included in the gross estate of …

Sec. 12-401. Proration of estate taxes. Procedure. (a) When it appears from any administration account or in any appropriate proceeding in the Probate Court that an executor, administrator, temporary administrator, trustee or other person acting in a fiduciary capacity has paid a…

Sec. 12-402. Tax to be paid by executor or administrator. So far as is practicable, the tax shall be paid by the executor or administrator as such out of the estate before its distribution, unless the decedent's will, if any, otherwise directs. When any property required to be in…

Sec. 12-403. Distribution by fiduciary. No executor, administrator or other person acting in a fiduciary capacity shall be required to transfer, pay over or distribute any property or fund with respect to which a federal or state estate tax is imposed until the amount of such tax…

Sec. 12-404. Order directing payment of prorated amounts. The probate judge, upon making a determination as provided in section 12-401, shall make an order directing the executor, administrator or other fiduciary to charge the prorated amounts against the persons against whom the…

Sec. 12-405. Appeal. Any person aggrieved by any determination or order made by the probate judge pursuant to this chapter may appeal therefrom to the Superior Court in the same manner and with the same effect as from other orders or decrees of the Probate Court. (1949 Rev., S. 2…

Sec. 12-405a. Definitions. Whenever used in this chapter, unless the context otherwise requires: (a) “Taxpayer” means the fiduciary of any resident estate or nonresident estate subject to tax under this chapter. (b) “Resident estate” means the estate of a decedent who at the time…

Sec. 12-405b. Imposition of tax on income of estates at rate of ten per cent of taxable income over twenty thousand dollars. (a) A tax is hereby imposed with respect to any resident estate or nonresident estate for each taxable year commencing on or after January 1, 1982, at the …

Sec. 12-405c. Date on which taxpayer of an estate must file return with full amount of tax due. Extensions. Adjusted, corrected and amended returns. (a) On or before the fifteenth day of the fourth month following the close of each taxable year, each taxpayer shall duly execute a…

Sec. 12-405d. Penalty for failure to pay tax when due. Rate of interest. Deficiency assessment. Examination of returns. Collection. Liens. (a) If any taxpayer fails to pay the amount of tax reported to be due on his return or affidavit within the time specified under the provisio…

Secs. 12-405e to 12-405i. Declaration of estimated tax by fiduciary, when required. Amount of payment required on account of estimated tax. Estimated tax payment; interest applicable to amount by which payment is less than minimum required. Installment of estimated tax payable; m…

Sec. 12-405j. Tax credit under this chapter for tax imposed on a resident estate by another state. Any taxpayer with respect to a resident estate shall be allowed a credit against the tax otherwise due under this chapter for the amount of any income tax imposed on such estate for…

Sec. 12-405k. Tax information or returns commissioner may require from taxpayer. Hearings. Appeals. (a) The commissioner or his authorized agent may require any taxpayer to submit copies or pertinent extracts of relevant federal income tax returns, or of any other relevant tax re…

Sec. 12-405l. Commissioner to adopt regulations re this chapter. The Commissioner of Revenue Services shall adopt regulations in accordance with the provisions of chapter 54 to implement the provisions of this chapter, which regulations, when reasonably designed to carry out the …

Sec. 12-405m. Chapter not applicable to income earned on or after January 1, 1991. The provisions of this chapter shall not be applicable with respect to any income of any estate for any income year commencing on or after January 1, 1991. (June Sp. Sess. P.A. 91-3, S. 125, 168.) …

Sec. 12-406. Title. This chapter is known and shall be cited as the “Sales and Use Taxes Act”. (1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.) History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and…

Sec. 12-407. Definitions. (a) Whenever used in this chapter: (1) “Person” means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreig…

Sec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter. (a) Except as otherwise provided in subsections (b) and (c) of this section, the rendering of telecommunications service shall be subject to tax under this chapter as a …

Sec. 12-407b. Basis for determining whether a transportation service is subject to tax under this chapter. Section 12-407b is repealed, effective July 1, 1996. (June Sp. Sess. P.A. 91-3, S. 110, 168; P.A. 96-165, S. 8, 9.)

Sec. 12-407c. Treatment of certain persons as agents. If any person described in subparagraph (E) of subdivision (12) of subsection (a) of section 12-407 is acting in concert with any person described in subparagraph (F) of said subdivision (12), the Commissioner of Revenue Servi…

Sec. 12-407d. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars. Section 12-407d is repealed, effective July 1, 2004. (P.A. 00-170, S. 15, 42; June 30 Sp. Sess. P.A. 03-1, S. 142.)

Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars. (a)(1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the pro…

Sec. 12-408. The sales tax. (1) Imposition and rate of sales tax. (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of si…

Sec. 12-408a. Payment of certain sales tax revenue for use at Bradley International Airport. Notwithstanding any other provision of the general statutes to the contrary, fifty per cent of all moneys received or collected by the state or any officer or employee of the state from t…

Sec. 12-408b. Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology. On and after July 1, 1991, any person, firm or corporation who pays a sales and use tax, which tax would not have been due prior to Jul…

Sec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state. (a)(1) Whenever any person carrying on a trade, occupation, business or profession in this state purchases from a retailer tangible personal property for use or consu…

Sec. 12-408d. Disaggregation of information in returns of multitown retailers. For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggrega…

Sec. 12-408e. Marketplace facilitators and marketplace sellers. Tax collection and remittance. (a) As used in this section: (1) “Marketplace facilitator” means any person who (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month…

Sec. 12-408f. Referrers. Notice requirements. (a) As used in this section: (1) “Referral” or “refer” means the transfer by a referrer of a potential purchaser to a seller who advertises or lists tangible personal property for sale on or in the referrer's medium; and (2) “Referrer…

Sec. 12-408g. Limitation on marketplace facilitator and marketplace seller liability for taxable sales occurring on or after December 1, 2018, but on or before December 31, 2019. (a) As used in this section, “marketplace facilitator” and “marketplace seller” have the same meaning…

Sec. 12-408h. Short-term rental facilitators. (a) As used in this section: (1) “Short-term rental” means the transfer for a consideration of the occupancy in a furnished residence or similar accommodation for a period of thirty consecutive calendar days or less; (2) “Short-term r…

Sec. 12-409. Permits. (a) Permit required. No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued to such person as prescribed in this section. (b) Application for permit. Every person desiring to engage in or con…

Sec. 12-409a. Direct payment permits. (a) Issuance of permit. Any person who purchases tangible personal property or services may apply to the Commissioner of Revenue Services for a direct payment permit. At the time of making an application, the applicant shall pay to the commis…

Sec. 12-410. Presumptions and resale certificates. (a) Presumption of taxability; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it shall be presumed that all receipts are gross receipts that are subject to…

Sec. 12-411. The use tax. (1) Imposition and rate. (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this st…

Sec. 12-411a. Conditional tax on out-of-state mail order companies for sales of merchandise shipped to purchasers in Connecticut. Circumstances under which tax will be implemented. Section 12-411a is repealed effective July 1, 1989, and applicable to sales from outside the state …

Sec. 12-411b. Collection of use tax by certain state contractors. (a) For any contract for provision of tangible personal property to the state entered into on or after August 16, 2003, each department head, as defined in section 4-5, shall enter into an agreement with the contra…

Sec. 12-412. Exemptions. Taxes imposed by this chapter shall not apply to the gross receipts from the sale of and the storage, use or other consumption in this state with respect to the following items: (1) The United States, the state or subdivisions. (A) Sales of tangible perso…

Sec. 12-412a. Exemption for certain equipment purchased for transfer to the state. Section 12-412a is repealed. (P.A. 75-613, S. 3, 4; P.A. 82-472, S. 182, 183.)