Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-412b Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.
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Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars. Section 12-412b is repealed, effective July 1, 2011, and applicable to sales occurring on or after that date. (P.A. 85-3, S. 2, 3; 85-159, S. 9, 19; 85-469, S. …
Conn. Gen. Stat. § 12-412c Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile manufactured home park.
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Sec. 12-412c. Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile manufactured home park. (a) On or after July 1, 1986, the sale of a new mobile m…
Conn. Gen. Stat. § 12-412d Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.
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Sec. 12-412d. Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process. Section 12-412d is repealed, effective May 18, 1998, and applicable to sales occurring on or after that date. (P.A. 86-397, S. 2, 10; P.A. 8…
Conn. Gen. Stat. § 12-412e Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.
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Sec. 12-412e. Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof. Section 12-412e is repealed, effective May 4, 2009. (P.A. 86-397, S. 9, 10; P.A. 93-262, S. 1, 87; P.A. 02-103, S. 16.; P.A. 86-397, S. 9, 10; P…
Conn. Gen. Stat. § 12-412f Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services.
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Sec. 12-412f. Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services. Section 12-412f is repealed, effective October 1, 2002. …
Conn. Gen. Stat. § 12-412g Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.
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Sec. 12-412g. Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program. The tax imposed by this chapter on the transfer of motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 1…
Conn. Gen. Stat. § 12-412h Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt purpose.
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Sec. 12-412h. Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt purpose. For purposes of the exemptions from sales and use tax under subdivision…
Conn. Gen. Stat. § 12-412i Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
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Sec. 12-412i. Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing. (a) The taxes imposed by this chapter shall not apply to the percentage set forth in subsection (c) of this section of the gross receipts from the sale of and the storage, …
Conn. Gen. Stat. § 12-412j Exemption for value of core parts.
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Sec. 12-412j. Exemption for value of core parts. In any sale at retail of any new or remanufactured part of an item of tangible personal property to a purchaser, which sale is made by a retailer of such parts who will accept in return from such purchaser a core component or core …
Conn. Gen. Stat. § 12-412k Exemption for residential weatherization products and compact fluorescent light bulbs.
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Sec. 12-412k. Exemption for residential weatherization products and compact fluorescent light bulbs. Section 12-412k is repealed, effective January 1, 2016, and applicable to sales occurring on or after that date. (Oct. 25 Sp. Sess. P.A. 05-2, S. 4; Oct. 25 Sp. Sess. P.A. 05-4, S…
Conn. Gen. Stat. § 12-412l Exemption for sales of products used to fulfill paving contracts.
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Sec. 12-412l. Exemption for sales of products used to fulfill paving contracts. (a)(1) For purposes of subparagraph (A) of subdivision (3) and subdivision (18) of section 12-412 and section 12-412i, a sale to a purchaser who will be making a finished product referred to in said s…
Conn. Gen. Stat. § 12-412m Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.
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Sec. 12-412m. Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter. (a) For purposes of subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 and section 12-412i, on and …
Conn. Gen. Stat. § 12-413 Exemptions from use tax.
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Sec. 12-413. Exemptions from use tax. (1) Where sales tax applicable. The storage, acceptance, consumption or other use in this state of services or property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from t…
Conn. Gen. Stat. § 12-413a Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
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Sec. 12-413a. Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair. Notwithstanding the provisions of section 12-411, the tax imposed thereunder shall not be applicable, in the period commencing on the first day of October in an…
Conn. Gen. Stat. § 12-413b Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
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Sec. 12-413b. Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs. (a) The chancellor of the Connecticut State Colleges and Universities may select a direct payment permit holder, as describe…
Conn. Gen. Stat. § 12-414 Returns and payment.
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Sec. 12-414. Returns and payment. (a) Due date; exceptions. The taxes imposed under this chapter are due and payable to the commissioner monthly on or before the last day of the month next succeeding each monthly period, except that (1) every person whose total tax liability for …
Conn. Gen. Stat. § 12-414a Liability for wilful nonpayment of taxes collected.
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Sec. 12-414a. Liability for wilful nonpayment of taxes collected. Each person, other than a retailer, who is required, on behalf of a retailer, to collect, truthfully account for and pay over the tax imposed on such retailer under this chapter and who wilfully fails to collect su…
Conn. Gen. Stat. § 12-415 Deficiency assessment or reassessment.
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Sec. 12-415. Deficiency assessment or reassessment. (a) Deficiency assessment or reassessment. If the commissioner is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, the commissioner may compute and assess o…
Conn. Gen. Stat. § 12-416 Estimate and assessment if no return made.
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Sec. 12-416. Estimate and assessment if no return made. (a) Estimate; failure to file return. If any person fails to make a return, the commissioner shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales p…
Conn. Gen. Stat. § 12-416a Sharing of certain information and tax revenue with municipal agencies.
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Sec. 12-416a. Sharing of certain information and tax revenue with municipal agencies. The Commissioner of Revenue Services is authorized to pay to a municipal agency an amount not to exceed fifty per cent of the tax actually collected as the result of an assessment made under sec…
Conn. Gen. Stat. § 12-416b Revenue sharing of certain tax revenue with revenue agencies of other states.
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Sec. 12-416b. Revenue sharing of certain tax revenue with revenue agencies of other states. The Commissioner of Revenue Services is authorized to pay to a revenue agency of another state an amount not to exceed fifty per cent of the tax actually collected as the result of an asse…
Conn. Gen. Stat. § 12-417 Jeopardy assessment or reassessment.
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Sec. 12-417. Jeopardy assessment or reassessment. (a) Notice. If the commissioner believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any assessment will be jeopardized by delay, the commissioner shall make an assessme…
Conn. Gen. Stat. § 12-418 Written protest.
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Sec. 12-418. Written protest. (a) Filing of; time periods for. (1) Any person against whom an assessment or a reassessment is made under section 12-414a, 12415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service u…
Conn. Gen. Stat. § 12-419 Interest and penalties.
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Sec. 12-419. Interest and penalties. (a) Any person, other than an individual making purchases for personal use or consumption and not making purchases for use or consumption in carrying on a trade, occupation, business or profession, who fails to pay any tax to the state or any …
Conn. Gen. Stat. § 12-419a Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.
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Sec. 12-419a. Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990. In the case of any tax which is subject to penalty or interest, or both, pursuant to section 12-414, 12-415, 12-416 or 12-419, which is outstanding on July 1, 1990, and whic…
Conn. Gen. Stat. § 12-419b Failure to file return when no tax is due.
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Sec. 12-419b. Failure to file return when no tax is due. Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as prov…
Conn. Gen. Stat. § 12-420 Collection of taxes. Delinquent taxes.
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Sec. 12-420. Collection of taxes. Delinquent taxes. 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 signed by the commissioner or his a…
Conn. Gen. Stat. § 12-420a Managed compliance and audit agreements: Definitions.
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Sec. 12-420a. Managed compliance and audit agreements: Definitions. For purposes of this section and sections 12-420b and 12-420c: (1) “Eligible taxpayer” means any person who is required to file any return or to pay or remit any tax under this chapter and who in the opinion of t…
Conn. Gen. Stat. § 12-420b Managed compliance agreements, generally.
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Sec. 12-420b. Managed compliance agreements, generally. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed compliance agreement with an eligible taxpayer. Such agreement may provide for (1) one or more effective use tax rates for purchases subje…
Conn. Gen. Stat. § 12-420c Managed audit agreements.
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Sec. 12-420c. Managed audit agreements. (a) The commissioner may, in the commissioner's sole discretion, enter into a managed audit agreement with an eligible taxpayer. Under a managed audit agreement, the commissioner shall (1) agree to accept, upon verification, the eligible ta…
Conn. Gen. Stat. § 12-421 Hearing by commissioner.
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Sec. 12-421. Hearing by commissioner. Any taxpayer, having paid any tax as provided by this chapter, aggrieved by the action of the commissioner or his authorized agent in fixing the amount of such tax or in imposing any penalty hereunder, may apply to the commissioner, in writin…
Conn. Gen. Stat. § 12-422 Appeal.
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Sec. 12-422. Appeal. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services under section 12-418, 12-421 or 12-425 may, not later than thirty days after service upon the taxpayer of notice of such order, decisi…
Conn. Gen. Stat. § 12-423 Abatement of taxes.
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Sec. 12-423. Abatement of taxes. Section 12-423 is repealed, effective April 13, 1995. (1949 Rev., S. 2107; P.A. 77-614, S. 146, 610; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-424 Payment on termination of business and successor's liability.
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Sec. 12-424. Payment on termination of business and successor's liability. (1) Withholding by purchaser. If any person liable for any amount under this chapter sells out his or her business or stock of goods or quits the business, such person's successors or assigns shall withhol…
Conn. Gen. Stat. § 12-425 Overpayments and refunds.
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Sec. 12-425. Overpayments and refunds. (1) Claim limitation period. No refund shall be allowed unless a claim therefor is filed with the commissioner within three years from the last day of the month succeeding the period for which the overpayment was made, or, with respect to as…
Conn. Gen. Stat. § 12-425a Time limit on claims for certain deficiency assessments or awards.
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Sec. 12-425a. Time limit on claims for certain deficiency assessments or awards. Section 12-425a is repealed. (P.A. 74-301, S. 1, 2; P.A. 75-213, S. 39, 53; P.A. 82-472, S. 182, 183.)
Conn. Gen. Stat. § 12-426 Administration.
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Sec. 12-426. Administration. (1) Enforcement by commissioner; regulations. The commissioner shall enforce the provisions of this chapter and may adopt and enforce regulations relating to the administration and enforcement of this chapter. The commissioner may prescribe the extent…
Conn. Gen. Stat. § 12-426a Penalty for failure to produce books, papers or records or to file information report.
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Sec. 12-426a. Penalty for failure to produce books, papers or records or to file information report. If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation…
Conn. Gen. Stat. § 12-427 Disposition of proceeds.
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Sec. 12-427. Disposition of proceeds. (1) Settlement with Treasurer. All funds received by the Commissioner of Revenue Services under the provisions of this chapter shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shal…
Conn. Gen. Stat. § 12-428 Wilful violations and corresponding penalties.
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Sec. 12-428. Wilful violations and corresponding penalties. (1) Wilful failure to file return. Any person required under this chapter to pay any tax, or required under this chapter or by regulations thereunder to make a return, keep any record or supply any information, who wilfu…
Conn. Gen. Stat. § 12-428a Sales suppression devices or phantom-ware. Penalty.
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Sec. 12-428a. Sales suppression devices or phantom-ware. Penalty. (a) As used in this section: (1) “Automated sales suppression device” or “zapper” means a software program, carried on a memory stick or removable compact disc, accessed through an Internet link or accessed through…
Conn. Gen. Stat. § 12-429 Oaths and subpoenas.
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Sec. 12-429. Oaths and subpoenas. The commissioner and any agent of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder may administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered…
Conn. Gen. Stat. § 12-430 Miscellaneous provisions.
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Sec. 12-430. Miscellaneous provisions. (1) Security for delinquent taxes or failure to file returns. Whenever any person (A) owes taxes under this chapter, which taxes have been finally due and payable for a period of ninety days or longer and for which any administrative or judi…
Conn. Gen. Stat. § 12-430a Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.
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Sec. 12-430a. Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase. In any sale at retail of construction equipment or machinery, the source of power for which is an integral part of any individual uni…
Conn. Gen. Stat. § 12-431 Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
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Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft. (a)(1) Except as otherwise provided in subdivision (2) or (3) of this subsection, in case of the purchase of any motor vehicle, snowmobile, vessel or aircraft other than from a licensed motor v…
Conn. Gen. Stat. § 12-432 Use of proceeds.
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Sec. 12-432. Use of proceeds. Section 12-432 is repealed. (1953, S. 1178d; P.A. 73-288, S. 7, 8.)
Conn. Gen. Stat. § 12-432a Civil action by certain retailers prohibited.
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Sec. 12-432a. Civil action by certain retailers prohibited. No retailer, as described in subparagraph (K) of subdivision (12) of subsection (a) of section 12-407, who fails to comply with the provisions of this chapter shall maintain any action in law or equity in this state on a…
Conn. Gen. Stat. § 12-432b Severability in application of sales and use tax to mail-order sales from outside Connecticut.
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Sec. 12-432b. Severability in application of sales and use tax to mail-order sales from outside Connecticut. If any section, subsection, part, clause or phrase in subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a is for any reason held to be inval…
Conn. Gen. Stat. § 12-432c Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.
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Sec. 12-432c. Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller. (a) If any cumulative monthly financial statement issued by the Comptroller pursuant to section 3-115 after September 9, 2009, and before…
Conn. Gen. Stat. § 12-433 Definitions.
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Sec. 12-433. Definitions. Wherever used in this chapter, unless the context otherwise requires: (1) “Alcoholic beverage” and “beverage” include wine, beer and liquor; (2) “Absolute alcohol” means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl …