Connecticut · Regulations

Title 12 - Taxation

1,140 sections

129 groups

12-2 — Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms24 sections
12-2b — Certification of Revaluation Companies and Their Employees20 sections
12-3a — Waiver of Certain Penalties1 section
12-3b — Guidelines for the Abatement of Taxes3 sections
12-9 — Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements2 sections
12-19b — Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements2 sections
12-20b — Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements2 sections
12-34a — New York-Connecticut Income Tax Agreement2 sections
12-40a — Certification of Assessors and Tax Collectors16 sections
12-62 — Statistical Revaluations1 section
12-62f — Minimum Standards for Computer Assisted Mass Appraisal7 sections
12-62i — Performance–Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns9 sections
12-81g — Additional Veterans Exemption: Eligibility and State Reimbursement Procedures9 sections
12-94a — Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs2 sections
12-107d — Policies and Standards for Evaluating Land Proposed for Classification as Forest Land11 sections
12-120 — Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements2 sections
12-129b — Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs2 sections
12-129d — Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs2 sections
12-130a — Certification of Tax Collectors13 sections
12-170aa — Reimbursement to Municipalities for Tax Reductions to Elderly Homeowners4 sections
12-170f — Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs2 sections
12-204c — Estimated Tax Payments for Short Years2 sections
12-213 — Corporation Business Tax3 sections
12-214 — Corporation Business Tax4 sections
12-217 — Corporation Business Tax2 sections
12-217f — Regulations to Provide Uniform Procedures for the Approval of Cooperative Work Education-Diversified Occupations Programs Described in Public Act No. 79-4741 section
12-217g — Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships10 sections
12-217jj — Film Production Tax Credit Program16 sections
12-217kk — Film and Digital Media Infrastructure Tax Credit Program17 sections
12-217ll — Digital Animation Production Company Tax Credit Program15 sections
12-217s — The Traffic Reduction Tax Credit Program12 sections
12-217y — Hiring Incentive Tax Credit Program9 sections
12-218 — Corporation Business Tax4 sections
12-219a — Corporation Business Tax2 sections
Corporation Business Tax Alternate Method of Apportionment Under Section 12-221a2 sections
12-223a — Corporation Business Tax3 sections
12-225 — Corporation Business Tax3 sections
12-226 — Corporation Business Tax1 section
Corporation Business Tax Adjustments by the Commissioner under Section 12-226a2 sections
12-233 — Corporation Business Tax1 section
12-236 — Corporation Business Tax1 section
12-242 — Corporation Business Tax10 sections
12-242b — Corporation Business Tax1 section
12-242d — Corporation Business Tax3 sections
12-268m — Water, Gas, Electric and Power Companies1 section
12-269 — Unincorporated Business Tax1 section
12-289 — Cigarette Tax2 sections
12-293a — Cigarette Taxes2 sections
12-293a(a) — Cigarette Tax1 section
12-293a(c) — Cigarette Tax1 section
12-300 — Cigarette Tax2 sections
12-302 — Cigarette Tax1 section
12-303 — Cigarette Tax1 section
12-313 — Cigarette Taxes21 sections
12-314a — Cigarette Tax1 section
12-330n — Regulations Required under 2000 Conn. Pub. Acts 2083 sections
12-341b — Value of Taxable Reversionary Interest1 section
12-349 — Succession and Transfer Taxes2 sections
12-359 — Succession Tax1 section
12-364 — Release of Succession Tax Liens2 sections
12-366 — Release of Succession Tax Liens2 sections
12-382 — Requirements for Consents to Transfer1 section
12-398 — Release of Estate Tax Liens1 section
12-405c — Estate Income Tax Act1 section
12-405l — Estate Income Tax2 sections
12-407(2)(i)(AA) — Enumerated Services2 sections
12-407(2)(i)(BB) — Enumerated Services2 sections
12-407(2)(i)(DD) — Enumerated Services2 sections
12-407(2)(i)(F) — Enumerated Services2 sections
12-407(2)(i)(I) — Services to Real Property2 sections
12-407(2)(i)(J) — Business Analysis and Management Services3 sections
12-407(2)(i)(M) — Enumerated Services2 sections
12-407(2)(i)(N) — Enumerated Services2 sections
12-407(2)(i)(O) — Enumerated Services2 sections
12-407(2)(i)(P) — Enumerated Services2 sections
12-407(2)(i)(Q) — Enumerated Services2 sections
12-407(2)(i)(R) — Enumerated Services2 sections
12-407(2)(i)(S) — Enumerated Services2 sections
12-407(2)(i)(T) — Enumerated Services2 sections
12-407(2)(i)(V) — Enumerated Services2 sections
12-407(2)(i)(W) — Enumerated Services2 sections
12-407(2)(i)(X) — Enumerated Services2 sections
12-407(2)(i)(Y) — Enumerated Services2 sections
12-407(2)(i)(Z) — Enumerated Services2 sections
12-408 — Worthless Accounts Receivable2 sections
12-410(5) — Enumerated Services2 sections
12-411(14) — Enumerated Services1 section
12-412(18) — Manufacturing2 sections
12-412(34) — Manufacturing2 sections
12-412(63) — Farmer Tax Exemption Permits2 sections
12-426 — Sales and Use Tax47 sections
12-430(7) — Services to Real Property2 sections
12-431(b) — Presumed Total Purchase Price of Motor Vehicle Purchased Other Than From Motor Vehicle Dealer2 sections
12-449 — Alcoholic Beverages Taxes15 sections
12-455 — Gasoline Tax1 section
12-455a — Tables of Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes2 sections
12-480 — Motor Carrier Road Tax4 sections
12-484 — Motor Carrier Road Tax2 sections
12-487 — Motor Carrier Road Tax3 sections
12-493 — Excise Taxes2 sections
12-494 — Real Estate Conveyance Tax6 sections
12-517 — Capital Gains and Dividends Taxes1 section
12-517a — Capital Gains and Dividends Taxes1 section
12-518 — Capital Gains and Dividends Taxes2 sections
12-531 — The Tax on Admissions, Dues and Cabarets1 section
12-561 — Operation of a State Lottery2 sections
12-562 — Administrative Procedures59 sections
12-568 — Operation of a State Lottery1 section
12-568a — Operation of Lottery48 sections
12-569 — Operation of a State Lottery1 section
12-571 — Operation of Off-Track Betting5 sections
12-574-A — The Operation of Thoroughbred Racing74 sections
12-574-B — The Operation of Harness Racing66 sections
12-574-C — Operation of Greyhound Racing2 sections
12-574-D — Operation of Jai Alai1 section
12-574-E — Licensing and Disclosure8 sections
12-574-F — Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions78 sections
12-578 — Licensing and Disclosure Regulations1 section
12-584 — Licensing and Disclosure1 section
12-585 — Licensing and Disclosure Regulations1 section
12-602 — Petroleum Company Gross Earnings Tax5 sections
12-629 — Unincorporated Business Tax2 sections
12-638 — Neighborhood Assistance Act11 sections
12-666 — Credit for Worthless Accounts Receivable for the Tourism Account Surcharge1 section
12-689 — Electronic Funds Transfer7 sections
12-690 — Electronic Filing of Documents2 sections
12-690(c) — Signature Alternatives1 section
12-740(a) — INCOME TAX278 sections
12-865 — Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets34 sections