No amount taxable under this chapter shall be taxed under more than one provision of this chapter.
(1971, P.A. 837, S. 19.)
Structure Connecticut General Statutes
Chapter 225 - Admissions and Dues Taxes
Section 12-523 to 12-539. - Admissions, cabaret and dues tax.
Section 12-540. - Definitions.
Section 12-541. - Admissions tax. Sunset for venues and events other than motion picture shows.
Section 12-542. - Cabaret tax. Nature of tax.
Section 12-543. - Dues or initiation fees tax. Nature of tax. Exemptions.
Section 12-544. - Administration and enforcement.
Section 12-545. - Amounts taxable.
Section 12-547. - Returns. Payment of tax. Penalty.
Section 12-547a. - Liability for wilful nonpayment of taxes collected.
Section 12-549. - Excess payments.
Section 12-550. - Claims for refund. Limitation of claim period.
Section 12-551. - Wilful violations. Penalties.
Section 12-552. - Records. Examinations. Hearings. Testimony.
Section 12-553. - Application to commissioner for hearing. Order for hearing.
Section 12-555. - Security for delinquent taxes or failure to file returns.
Section 12-555b. - Certificate of registration.