Connecticut General Statutes
Title 12 - Taxation
Chapter 211a - Ambulatory Surgical Centers Tax

Section 12-263a. - Definitions. - As used in sections 12-263a to 12-263e, inclusive: (1) “Hospital”...

Section 12-263b. - Tax on hospital net patient revenue. Sunset. - (a) For each calendar quarter commencing on or after July...

Section 12-263c. - Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services. - (a) If any hospital fails to pay the amount of...

Section 12-263d. - Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services. - (a) The Commissioner of Revenue Services may examine the records...

Section 12-263e. - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax. - The provisions of sections 12-550 to 12-554, inclusive, and section...

Section 12-263i. - Tax on ambulatory surgical center gross receipts. Sunset. - (a) As used in this section: (1) “Ambulatory surgical center”...