Title 12 — Title 12: Taxation

Sec. 12-1. Definitions. The following words, as used in this title and in all other statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: “Commissioner” or “Commissioner of Revenue Services” means…

Secs. 12-10 to 12-14. Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; co…

Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty. (a) No officer or employee, including any former officer or former employee, of the state or of any other person who has or had access to returns or return information i…

Sec. 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department. (a) Notwithstanding the provisions of section 12-15, the Commissioner of Revenue Services may, subject to terms and conditions the commissioner may prescribe, d…

Sec. 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure. (a) The Commissioner of Revenue Services shall revise the tax return form prescribed under chapter 229 to include space on the tax…

Sec. 12-16. Procedure against judge of probate for failure to furnish copies. The judge of any court of probate who fails to deliver or to cause to be delivered to the commissioner any certified copy or other document within the time required by statute for the delivery of the sa…

Sec. 12-17. Inquiries concerning records of probate court. At such hearing inquiry may be made concerning all estates in which original or ancillary administration has been taken out in such court of probate, in respect to the following: The number of administrations applied for;…

Sec. 12-18. Superior court may order compliance with statute. Upon finding the allegations of such application to be true, or that such judge of probate has been delinquent with respect to the filing of any record or document relating to any estate required by law to be filed wit…

Sec. 12-18a. Grants to towns for property tax relief based on population. In October of each year, the Comptroller shall pay to the one hundred sixty-nine towns of the state, from any funds appropriated for such purpose, a grant for property tax relief, distributed on the basis o…

Sec. 12-18b. Grants in lieu of taxes for certain property. (a) For the purposes of this section: (1) “College and hospital property” means all real property described in subsection (a) of section 12-20a; (2) “Equalized net grand list per capita” means the grand list of a municipa…

Sec. 12-18c. Select payment in lieu of taxes account. Distribution of funds. Section 12-18c is repealed, effective July 1, 2021. (P.A. 15-244, S. 184; P.A. 16-146, S. 2; May Sp. Sess. P.A. 16-3, S. 191; P.A. 21-3, S. 8.)

Sec. 12-18d. Transfers from the General Fund to the Municipal Revenue Sharing Fund. During the fiscal year ending June 30, 2017, an amount equal to the appropriation from the Municipal Revenue Sharing Fund to the Office of Policy and Management shall be transferred from the Gener…

Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control. Section 12-19 is repealed. (1949 Rev., S. 1697; 1955, S. 1030d, November, 1955, S. N123; 1957, P.A. 523, S. 1; 1959, P.A. 568; 1961, P.A. 499; February, 1965, P.A. 457, S. 1; 1967, P.A. 750…

Sec. 12-19a. Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of C…

Sec. 12-19b. Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals. Not later than April first in any assessment year, any town, borough or fire district to which a grant is payable under the provisions of section 12-18b or 12-19a shall p…

Sec. 12-19c. Certification and payment to each town or borough. Section 12-19c is repealed, effective July 1, 2022. (1969, P.A. 766, S. 3; P.A. 79-610, S. 2, 47; P.A. 85-371, S. 2, 10; P.A. 87-399, S. 3, 4; P.A. 88-292, S. 3, 4; June Sp. Sess. P.A. 91-14, S. 4, 30; June Sp. Sess.…

Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point. Sections 12-19d and 12-19e are repealed. (1969, P.A. 766, S. 5; 1971, P.A. 614, S. 1; P.A. 77-614, S. 139, 521, 610; P.A. 78-256, S. 2, 4; P.A. 79-610, S. 2, 47; P.A. 91-406, S. 2…

Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse. Section 12-19f is repealed, effective July 1, 2024. (May Sp. Sess. P.A. 04-2, S. 31; P.A. 24-132, S. 18.)

Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department. (a) There shall be a Department of Revenue Services. The department shall be under the direction of the Commissioner of Revenue Services, who shall be appointed by the Governor…

Sec. 12-1b. Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters. (a) Whenever the term “Tax Commissioner” or “state Tax Commissioner” occurs or is referre…

Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management. (a) In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under this cha…

Sec. 12-1d. Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management…

Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes. (a)(1) The Governor shall, in the manner and for the term provided by sections 4-5 to 4-8, inclusive, appoint a Commissio…

Sec. 12-20. Grant in lieu of taxes on property in Madison. Section 12-20 is repealed. (1949 Rev., S. 1698; 1949, S. 1031d; 1961, P.A. 496; 1969, P.A. 766, S. 4; 768, S. 66.)

Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities. (a) Until the fiscal year commencing July 1, 2016, on or before January first, annually, the Secretary of the Office of Poli…

Sec. 12-20b. Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals. Not later than April first in each year, any municipality to which a grant is payable under the provisions of section 12-18b or 12-20a shall provi…

Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services district. Any municipality may provide to a special services district within such municipality a portion of any payment from the state in lieu of property tax revenues which would have been rec…

Sec. 12-20d. Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use. (a) A grant in lieu of taxes, payable pursuant to section 12-18b, to a member municipality of The Metropoli…

Sec. 12-20e. Grants in lieu of taxes for workforce housing development projects. (a) Beginning with the fiscal year commencing July 1, 2025, the Secretary of the Office of Policy and Management shall pay a state grant in lieu of taxes to any municipality that has opted to partial…

Secs. 12-21 to 12-24a. Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire Di…

Sec. 12-24b. Inconsistent special acts repealed. The provisions of any special act to the extent inconsistent with the provisions of subsection (c) of section 12-41, section 12-58 and subdivision (50) of section 12-81 are repealed. (February, 1965, P.A. 461, S. 11; P.A. 88-364, S…

Secs. 12-24c to 12-24e. State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality. Sections 12-24c to 12-24e are repealed. (1969, P.A. 657, S. 1, 3; P.A. 73-…

Sec. 12-25. Confirmation of amount of unpaid taxes. The Secretary of the Office of Policy and Management, upon examination of the accounts, books and other records of any tax collector, shall have authority to request confirmation of the amount of unpaid taxes, from any person wh…

Sec. 12-26. Equalization and adjustment of grand list. Section 12-26 is repealed, effective May 24, 1996. (1949 Rev., S. 1703; 1957, P.A. 673, S. 3; P.A. 79-610, S. 2, 47; P.A. 96-114, S. 3, 4.)

Sec. 12-27. Abstract book and lists. Except as otherwise provided by law, the Secretary of the Office of Policy and Management shall approve for all towns and cities the form of printed abstract book to be used by the assessing officials of such municipalities, provided no form o…

Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies. Sections 12-28 and 12-29 are repealed. (1949 Rev., 1706, 1707; 1961, P.A. 604, S. 32, 33; 1972, P.A. 294, S. 8, 9; P.A. 78-280, S.…

Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors. Section 12-2a is repealed. (P.A. 74-275, S. 1; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 84-488, S. 1, 2; P.A. 91-343, S. 9, 11.)

Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment. The Secretary of the Office of Policy and Management shall: (1) In consultation with the Commissioner of Agriculture, develop schedules of unit prices for property classified under section…

Sec. 12-2c. Certification of revaluation companies. As used in this section, “revaluation company” means any person, firm, association, corporation, limited liability company or other entity, other than a municipal assessor or assistant assessor, which performs property valuation…

Sec. 12-2d. Compromises. The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if…

Sec. 12-2e. Closing agreements. (a) The Commissioner of Revenue Services may enter into an agreement, in writing, with any person relating to the liability of such person, or of the person or estate for whom such person acts, in respect of any tax payable to said commissioner for…

Sec. 12-2f. Service of notice by the commissioner. Unless otherwise required by the general statutes, service of any notice provided by the Commissioner of Revenue Services may be made by first class mail and shall not require certified or registered mail. Any such notice to a pe…

Sec. 12-2g. Sales tax rebate for eligible individuals. Section 12-2g is repealed, effective October 1, 2002. (P.A. 99-173, S. 3, 4, 65; S.A. 02-12, S. 1.)

Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services. The Commissioner of Revenue Services shall appoint a deputy, who shall be sworn to the faithful discharge of his duties and who shall perform the duties of the commissioner in case of his sickness or ab…

Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing. If the Commissioner of Revenue Services determines that any statute or regulation the commissioner is charged with enforcing is being adversely affected, the commiss…

Sec. 12-30a. Imposition of interest. Determination of basis. Regulations. (a)(1) Whenever the provisions of section 12-35, 12-204, 12-205, 12-206, 12-225, 12-226, 12-229, 12-235, 12-242d, 12-263c, 12-263d, 12-263m, 12-268d, 12-268h, 12-293a, 12-309, 12-330d, 12-330i, 12-376, 12-3…

Sec. 12-30b. Limit on interest to be paid on certain tax overpayments. Notwithstanding any provision of any chapter of this title authorizing the Superior Court to grant such relief as may be equitable and, if tax has been paid prior to the granting of such relief, to order the T…

Sec. 12-30c. Penalty imposed on promoters of abusive tax shelters. A penalty is hereby imposed on every person who engages in activities described in Section 6700(a) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, …

Sec. 12-31. Examination of books and personnel of railroad and utility companies. Section 12-31 is repealed. (1949, Rev., S. 1708; 1961, P.A. 604, S. 35; 1972, P.A. 294, S. 11; P.A. 85-562, S. 5.)

Sec. 12-32. Suits not barred by neglect of commissioner. No action commenced by the state against any person or corporation for the recovery of any sum in the nature of a tax, or for the recovery of the penalty for nonpayment thereof, shall be barred or defeated by reason of the …