Connecticut · Statutes
Chapter 201
42 sections
42 sections
- Conn. Gen. Stat. § 12-1Sec. 12-1. Definitions.
- Conn. Gen. Stat. § 12-1aSec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.
- Conn. Gen. Stat. § 12-1bSec. 12-1b. Terms “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. § 12-1cSec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
- Conn. Gen. Stat. § 12-1dSec. 12-1d. Transfer 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. § 12-2Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
- Conn. Gen. Stat. § 12-2bSec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.
- Conn. Gen. Stat. § 12-2cSec. 12-2c. Certification of revaluation companies.
- Conn. Gen. Stat. § 12-2eSec. 12-2e. Closing agreements.
- Conn. Gen. Stat. § 12-3aSec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals.
- Conn. Gen. Stat. § 12-3bSec. 12-3b. Abatement Review Committee.
- Conn. Gen. Stat. § 12-3cSec. 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
- Conn. Gen. Stat. § 12-4Sec. 12-4. Proceedings against delinquent tax officers.
- Conn. Gen. Stat. § 12-5Sec. 12-5. Fees for witnesses and service of subpoenas.
- Conn. Gen. Stat. § 12-6Sec. 12-6. Audit of municipal accounts upon application of state's attorney.
- Conn. Gen. Stat. § 12-7Sec. 12-7. Reports concerning assessments and collections.
- Conn. Gen. Stat. § 12-7aSec. 12-7a. List of state taxes levied and delinquent taxpayers.
- Conn. Gen. Stat. § 12-7bSec. 12-7b. Reports 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. § 12-7cSec. 12-7c. Report on the overall incidence of certain taxes.
- Conn. Gen. Stat. § 12-7dSec. 12-7d. Report on the state tax gap.
- Conn. Gen. Stat. § 12-8Sec. 12-8. Recording and deposit of funds.
- Conn. Gen. Stat. § 12-9Sec. 12-9. Local officials to file statements concerning taxes. Penalty.
- Conn. Gen. Stat. § 12-15Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
- Conn. Gen. Stat. § 12-15aSec. 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department.
- Conn. Gen. Stat. § 12-15bSec. 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
- Conn. Gen. Stat. § 12-18aSec. 12-18a. Grants to towns for property tax relief based on population.
- Conn. Gen. Stat. § 12-18bSec. 12-18b. Grants in lieu of taxes for certain property.
- Conn. Gen. Stat. § 12-19aSec. 12-19a. Grants 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. § 12-19bSec. 12-19b. Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-20aSec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Conn. Gen. Stat. § 12-20bSec. 12-20b. Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals.
- Conn. Gen. Stat. § 12-20dSec. 12-20d. Withholding 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. § 12-20eSec. 12-20e. Grants in lieu of taxes for workforce housing development projects.
- Conn. Gen. Stat. § 12-25Sec. 12-25. Confirmation of amount of unpaid taxes.
- Conn. Gen. Stat. § 12-27Sec. 12-27. Abstract book and lists.
- Conn. Gen. Stat. § 12-30Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- Conn. Gen. Stat. § 12-30aSec. 12-30a. Imposition of interest. Determination of basis. Regulations.
- Conn. Gen. Stat. § 12-30cSec. 12-30c. Penalty imposed on promoters of abusive tax shelters.
- Conn. Gen. Stat. § 12-32Sec. 12-32. Suits not barred by neglect of commissioner.
- Conn. Gen. Stat. § 12-33aSec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.
- Conn. Gen. Stat. § 12-34cSec. 12-34c. Enabling 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. § 12-34eSec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.