Connecticut General Statutes
Title 12 - Taxation
Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax

Section 12-263aaa. - (Note: This section is effective July 1, 2023.) Tax on ambulatory surgical center net revenue. Penalties. Recording of revenue. - (a) As used in this section and sections 12-263bbb to...

Section 12-263bbb. - (Note: This section is effective July 1, 2023.) Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services. - (a)(1) The commissioner may examine, as the commissioner deems necessary,...

Section 12-263ccc. - (Note: This section is effective July 1, 2023.) Claims for refunds. - (a) Any ambulatory surgical center subject to the tax under...

Section 12-263ddd. - (Note: This section is effective July 1, 2023.) Hearings and appeals. - (a) Any ambulatory surgical center subject to any tax under...

Section 12-263eee. - (Note: This section is effective July 1, 2023.) Powers related to inquiry, investigation or hearing. - The commissioner and any agent of the commissioner duly authorized...

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