Connecticut · Statutes
Chapter 227
10 sections
10 sections
- Conn. Gen. Stat. § 12-587Definitions. Imposition of tax. Exemptions. Rate. Returns and filing; due date.
- Conn. Gen. Stat. § 12-587aTax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of such products.
- Conn. Gen. Stat. § 12-589Refunds of overpayment of tax. Interest.
- Conn. Gen. Stat. § 12-590Penalty for failure to pay tax when due. Waiver of penalty.
- Conn. Gen. Stat. § 12-591Penalties for wilful violations of requirements in this chapter.
- Conn. Gen. Stat. § 12-594Interest added to deficiency assessments. Tax due as a lien on property of the company.
- Conn. Gen. Stat. § 12-595Application for hearing by taxpayer. Hearings ordered by commissioner.
- Conn. Gen. Stat. § 12-597Appeals by taxpayer.
- Conn. Gen. Stat. § 12-599Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*.
- Conn. Gen. Stat. § 12-600Taxes to be paid before instituting action on tax in court.