Connecticut General Statutes
Title 12 - Taxation
Chapter 225 - Admissions and Dues Taxes

Section 12-523 to 12-539. - Admissions, cabaret and dues tax. - Obsolete. (June, 1969, P.A. 1, S. 48–64.)

Section 12-540. - Definitions. - Whenever used in this chapter: (1) “Person” means and includes...

Section 12-541. - Admissions tax. Sunset for venues and events other than motion picture shows. - (a) The provisions of subsections (b) and (c) of this...

Section 12-542. - Cabaret tax. Nature of tax. - Section 12-542 is repealed, effective June 23, 1999, applicable to...

Section 12-543. - Dues or initiation fees tax. Nature of tax. Exemptions. - (a) There is hereby imposed a tax equivalent to ten...

Section 12-544. - Administration and enforcement. - This chapter shall be administered by the Commissioner of Revenue...

Section 12-545. - Amounts taxable. - The admissions and dues taxes shall be imposed on amounts...

Section 12-546. - Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance. - If any person liable for any amount under this chapter...

Section 12-547. - Returns. Payment of tax. Penalty. - Each person subject to a tax imposed under this chapter...

Section 12-547a. - Liability for wilful nonpayment of taxes collected. - Each person, other than a taxpayer, who is required, on...

Section 12-548. - Examination of records. Deficiency assessment. Penalty. Limitation of assessment period. - (a) The commissioner may examine the records of any person...

Section 12-549. - Excess payments. - Section 12-549 is repealed, effective April 13, 1995. (1971, P.A....

Section 12-550. - Claims for refund. Limitation of claim period. - (a) Any person believing that he has overpaid any taxes...

Section 12-551. - Wilful violations. Penalties. - (a) Any person required under this chapter to pay any...

Section 12-552. - Records. Examinations. Hearings. Testimony. - (a) The Commissioner of Revenue Services may require all persons...

Section 12-553. - Application to commissioner for hearing. Order for hearing. - Any taxpayer, aggrieved by the action of the commissioner or...

Section 12-554. - Appeal. - Any taxpayer aggrieved because of any order, decision, determination or...

Section 12-555. - Security for delinquent taxes or failure to file returns. - Whenever any person (1) owes taxes under this chapter, which...

Section 12-555a. - Collection of admissions and dues taxes. State lien against real estate as security for tax. - The amount of any tax, penalty or interest due and...

Section 12-555b. - Certificate of registration. - (a) No person whose activities make such person subject to...

Section 12-556. - Multiple taxation prohibited. - No amount taxable under this chapter shall be taxed under...

Section 12-556g. - Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities. - (a) A facilities surcharge shall be imposed on the admission...