Connecticut General Statutes
Title 12 - Taxation
Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees

Section 12-263p. - Definitions. - As used in sections 12-263p to 12-263x, inclusive, unless the...

Section 12-263q. - Tax on net revenue from provision of inpatient hospital services and outpatient hospital services. - (a)(1) For each calendar quarter commencing on or after July...

Section 12-263r. - Nursing home and intermediate care facility resident day user fees. Exemption request and approval. - (a) For each calendar quarter commencing on or after July...

Section 12-263s. - Tax credits. Returns. Request for extension of time for payment. Penalties. - (a) No tax credit or credits shall be allowable against...

Section 12-263t. - Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services. - (a)(1) The commissioner may examine the records of any taxpayer...

Section 12-263u. - Claims for refunds. - (a) Any taxpayer subject to any tax or fee under...

Section 12-263v. - Hearings and appeals. - (a) Any taxpayer subject to any tax or fee under...

Section 12-263w. - Powers related to inquiry, investigation or hearing. - The commissioner and any agent of the commissioner duly authorized...

Section 12-263x. - Collection of tax, penalty, interest or fee. State lien against real estate as security. - The amount of any tax, penalty, interest or fee, due...

Section 12-263y. - Prohibitions. - (a) Notwithstanding any other provision of law, for any tax...

Section 12-263z. - Superior court jurisdiction. - (a) As used in this section, (1) “settlement agreement” means...

Section 12-263aa. - Determination by the Centers for Medicare and Medicaid Services. - For the state fiscal years ending June 30, 2020, through...