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Section 12-1. - Definitions. - The following words, as used in this title and in...
Section 12-1a. - Department of Revenue Services. Commissioner. Successor department to state Tax Department. - (a) There shall be a Department of Revenue Services. The...
Section 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”...
Section 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...
Section 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... - (a) In accordance with the provisions of section 4-38d, all...
Section 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...
Section 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 - Section 12-2a is repealed.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,...
Section 12-2b. - Duties of Secretary of Office of Policy and Management re municipal assessment. - The Secretary of the Office of Policy and Management shall:...
Section 12-2c. - Certification of revaluation companies. - As used in this section, “revaluation company” means any person,...
Section 12-2d. - Compromises. - The Commissioner of Revenue Services or his authorized agent may...
Section 12-2e. - Closing agreements. - (a) The Commissioner of Revenue Services may enter into an...
Section 12-2f. - Service of notice by the commissioner. - Unless otherwise required by the general statutes, service of any...
Section 12-2g. - Sales tax rebate for eligible individuals. - Section 12-2g is repealed, effective October 1, 2002. (P.A. 99-173,...
Section 12-3. - Appointment and duties of Deputy Commissioner of Revenue Services. - The Commissioner of Revenue Services shall appoint a deputy, who...
Section 12-3a. - Penalty Review Committee. Waiver of penalties; appeals. - (a) There is created a Penalty Review Committee, which shall...
Section 12-3b. - Abatement Review Committee. - (a) There is created an Abatement Review Committee which shall...
Section 12-3c. - Criminal history records checks. - The Commissioner of Revenue Services shall, subject to the provisions...
Section 12-3d. - Deadline for penalty waiver request. - To the extent that the Commissioner of Revenue Services is...
Section 12-3f. - Small and Medium-Sized Business Users Committee. - Section 12-3f is repealed, effective June 7, 2010. (P.A. 93-382,...
Section 12-4. - Proceedings against delinquent tax officers. - If the Secretary of the Office of Policy and Management...
Section 12-5. - Fees for witnesses and service of subpoenas. - All fees of witnesses, or for the service of subpoena...
Section 12-6. - Audit of municipal accounts upon application of state's attorney. - The state's attorney of any judicial district may make application...
Section 12-7. - Reports concerning assessments and collections. - The Secretary of the Office of Policy and Management shall,...
Section 12-7a. - List of state taxes levied and delinquent taxpayers. - (a)(1) The annual report prepared by the Commissioner of Revenue...
Section 12-7b. - Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis. - (a) The Commissioner of Revenue Services shall, annually on or...
Section 12-7c. - Report on the overall incidence of certain taxes. - (a) The Commissioner of Revenue Services shall, on or before...
Section 12-8. - Recording and deposit of funds. - All funds received by the commissioner shall promptly be recorded...
Section 12-9. - Local officials to file statements concerning taxes. Penalty. - The Secretary of the Office of Policy and Management shall...
Section 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 re... - Sections 12-10 to 12-14, inclusive, are repealed. (1949 Rev., S....
Section 12-15. - Limitations on inspection or disclosure of tax returns or return information available to the commissioner. - (a) No officer or employee, including any former officer or...
Section 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...
Section 12-16. - Procedure against judge of probate for failure to furnish copies. - The judge of any court of probate who fails to...
Section 12-17. - Inquiries concerning records of probate court. - At such hearing inquiry may be made concerning all estates...
Section 12-18. - Superior court may order compliance with statute. - Upon finding the allegations of such application to be true,...
Section 12-18a. - Grants to towns for property tax relief based on population. - In October of each year, the Comptroller shall pay to...
Section 12-18b. - Grants in lieu of taxes for certain property. - (a) For the purposes of this section: (1) “College and...
Section 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,...
Section 12-18d. - Transfers from the General Fund to the Municipal Revenue Sharing Fund. - During the fiscal year ending June 30, 2017, an amount...
Section 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....
Section 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 an... - (a) Until the fiscal year commencing July 1, 2016, on...
Section 12-19b. - Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals. State-owned forest in Voluntown. - (a) Not later than April first in any assessment year,...
Section 12-19c. - Certification and payment to each town or borough. - Section 12-19c is repealed, effective July 1, 2022. (1969, P.A....
Section 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....
Section 12-19f. - Allocation of payments in lieu of taxes for Torrington courthouse. - After completion of the courthouse which is to be constructed...
Section 12-20. - Grant in lieu of taxes on property in Madison. - Section 12-20 is repealed. (1949 Rev., S. 1698; 1949, S....
Section 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...
Section 12-20b. - Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Revaluation. Appeals. Connecticut Hospice in Branford. United States Coast Guard Academy in New London. - (a) Not later than April first in each year, any...
Section 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...
Section 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 12-21 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... - Sections 12-21, 12-22 to 12-22b, inclusive, 12-23 to 12-23k, inclusive,...
Section 12-24b. - Inconsistent special acts repealed. - The provisions of any special act to the extent inconsistent...
Section 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....
Section 12-25. - Confirmation of amount of unpaid taxes. - The Secretary of the Office of Policy and Management, upon...
Section 12-26. - Equalization and adjustment of grand list. - Section 12-26 is repealed, effective May 24, 1996. (1949 Rev.,...
Section 12-27. - Abstract book and lists. - Except as otherwise provided by law, the Secretary of the...
Section 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;...
Section 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...
Section 12-30a. - Imposition of interest. Determination of basis. Regulations. - (a)(1) Whenever the provisions of section 12-35, 12-204, 12-205, 12-206,...
Section 12-30b. - Limit on interest to be paid on certain tax overpayments. - Notwithstanding any provision of any chapter of this title authorizing...
Section 12-30c. - Penalty imposed on promoters of abusive tax shelters. - A penalty is hereby imposed on every person who engages...
Section 12-31. - Examination of books and personnel of railroad and utility companies. - Section 12-31 is repealed. (1949, Rev., S. 1708; 1961, P.A....
Section 12-32. - Suits not barred by neglect of commissioner. - No action commenced by the state against any person or...
Section 12-33. - Appeals from action of Commissioner of Revenue Services. - Section 12-33 is repealed, effective July 8, 2019. (1949 Rev.,...
Section 12-33a. - Court waiver of interest on certain taxes due and unpaid prohibited. - The court shall not waive statutory interest on any amount...
Section 12-34. - Taking of acknowledgments by employees of Department of Revenue Services. - Examiners or other employees of the Department of Revenue Services...
Section 12-34a. - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. - Section 12-34a is repealed. (1961, P.A. 264, S. 1–6; June,...
Section 12-34b. - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax. - Section 12-34b is repealed, effective June 18, 2003. (June, 1971,...
Section 12-34c. - Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states. - (a) The Commissioner of Revenue Services may enter into agreements...
Section 12-34d. - State Tax Review Commission reports. - Section 12-34d is repealed, effective June 7, 2010. (June Sp....
Section 12-34e. - Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states. - (a) For purposes of this section: (1) “Taxpayer” means any...