Conn. Gen. Stat. tit. 12 – Taxation | Midpage

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Connecticut General Statutes

Title 12

Conn. Gen. Stat. tit. 12

Taxation

201State and Local Revenue Services.Department of Revenue Services 202Collection of State Taxes 203Property Tax Assessment 203aThe Connecticut Appeals Boardfor Property Valuation 204Local Levy and Collection of Taxes 204aProperty Tax Relieffor Elderly Homeowners and Rentersand Persons with Permanent Total Disability 205Municipal Tax Liens 206School District Tax 207Insurance Companies and Health Care Centers Taxes 208Corporation Business Tax 208aUnrelated Business Incomeof Nonprofit Corporations Tax 208bTaxation of Interest on Certain Obligationsof the State of Connecticut 209Air Carriers Tax 210Railroad Companies Tax 210aTelecommunications Service Company Tax 211Community Antenna Television Systemsand One-way Satellite Transmission Businesses Tax 211aAmbulatory Surgicalcenters Tax 211bDry Cleaning Tax 211cHospitals Tax and Nursing Home Andintermediate Care Facility Users Fees 212Utility Companies Tax 212aPublic Service Companies Tax 212bElectric Generation Tax 213Unincorporated Business Tax 213aLimited Liability Companies,Limited Liability Partnerships,Limited Partnerships and S Corporations Tax 214Cigarette Taxes 214aTobacco Products Tax 214bElectronic Cigarette Products Tax 214cCannabis Taxes 215Amusement Places Tax 216Succession and Transfer Taxes 216aGeneration-skipping Transfer Tax 217Estate Tax 218Federal and State Estate Taxes 218aEstate Income Tax 219Sales and Use Taxes 220Alcoholic Beverages Tax 221Motor Vehicle Fuels Tax 221aAviation Fuel Tax 222Motor Carrier Road Tax 222aHighway Use Tax 223Real Estate Conveyance Tax 224Dividends, Interest Income and Capital Gains Tax 225Admissions and Dues Taxes 226Gaming Policy, Regulation and Revenue 226aMunicipal Admissions Tax on Placeslicensed by the Department of Consumer Protection 226bDisclosure Statementswith Regard to Pari-mutuel Betting 226cAdministration of Tribal-state Compacts 227Sale of Petroleum Products Gross Earnings Tax 228Unincorporated Business Tax 228aR.E. Van Norstrand Neighborhood Assistance Act 228bControlling Interest Transfer Tax 228cGift Tax 228dMarijuana and Controlled Substances Tax 228eTourism Account Surcharge 228fNursing Home Tax 228gFilings and Electronic Funds Transfers 228hCharges, Fees and Surcharge on Motorvehicle, Truck and Machinery Rental 228zAffected Business Entity Tax 229Income Tax 229aConnecticut Lottery Corporation 229bLicensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets