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61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-1 Definitions.
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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…
Conn. Gen. Stat. §§ 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; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.
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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…
Conn. Gen. Stat. § 12-15 Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
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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…
Conn. Gen. Stat. § 12-15a Disclosure of tax returns or return information to authorized member of organized local police department.
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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…
