Connecticut · Statutes
Chapter 201
42 sections
42 sections
- Conn. Gen. Stat. § 12-1Definitions.
- Conn. Gen. Stat. § 12-1aDepartment of Revenue Services. Commissioner. Successor department to state Tax Department.
- Conn. Gen. Stat. § 12-1bTerms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.
- Conn. Gen. Stat. § 12-1cTransfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-1dTransfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-2Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
- Conn. Gen. Stat. § 12-2bDuties of Secretary of Office of Policy and Management re municipal assessment.
- Conn. Gen. Stat. § 12-2cCertification of revaluation companies.
- Conn. Gen. Stat. § 12-2eClosing agreements.
- Conn. Gen. Stat. § 12-3aPenalty Review Committee. Waiver of penalties; appeals.
- Conn. Gen. Stat. § 12-3bAbatement Review Committee.
- Conn. Gen. Stat. § 12-3cCriminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
- Conn. Gen. Stat. § 12-4Proceedings against delinquent tax officers.
- Conn. Gen. Stat. § 12-5Fees for witnesses and service of subpoenas.
- Conn. Gen. Stat. § 12-6Audit of municipal accounts upon application of state's attorney.
- Conn. Gen. Stat. § 12-7Reports concerning assessments and collections.
- Conn. Gen. Stat. § 12-7aList of state taxes levied and delinquent taxpayers.
- Conn. Gen. Stat. § 12-7bReports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
- Conn. Gen. Stat. § 12-7cReport on the overall incidence of certain taxes.
- Conn. Gen. Stat. § 12-7dReport on the state tax gap.
- Conn. Gen. Stat. § 12-8Recording and deposit of funds.
- Conn. Gen. Stat. § 12-9Local officials to file statements concerning taxes. Penalty.
- Conn. Gen. Stat. § 12-15Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
- Conn. Gen. Stat. § 12-15aDisclosure of tax returns or return information to authorized member of organized local police department.
- Conn. Gen. Stat. § 12-15bDisclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
- Conn. Gen. Stat. § 12-18aGrants to towns for property tax relief based on population.
- Conn. Gen. Stat. § 12-18bGrants in lieu of taxes for certain property.
- Conn. Gen. Stat. § 12-19aGrants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.
- Conn. Gen. Stat. § 12-19bValuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-20aGrants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Conn. Gen. Stat. § 12-20bValuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-20dWithholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.
- Conn. Gen. Stat. § 12-20eGrants in lieu of taxes for workforce housing development projects.
- Conn. Gen. Stat. § 12-25Confirmation of amount of unpaid taxes.
- Conn. Gen. Stat. § 12-27Abstract book and lists.
- Conn. Gen. Stat. § 12-30Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- Conn. Gen. Stat. § 12-30aImposition of interest. Determination of basis. Regulations.
- Conn. Gen. Stat. § 12-30cPenalty imposed on promoters of abusive tax shelters.
- Conn. Gen. Stat. § 12-32Suits not barred by neglect of commissioner.
- Conn. Gen. Stat. § 12-33aCourt waiver of interest on certain taxes due and unpaid prohibited.
- Conn. Gen. Stat. § 12-34cEnabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.
- Conn. Gen. Stat. § 12-34eCollection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.