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Connecticut General Statutes
Title 12
Chapter 201
Conn. Gen. Stat. ch. 201
State and Local Revenue Services.Department of Revenue Services
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12-1
Definitions.
12-1a
Department of Revenue Services. Commissioner. Successor department to state Tax Department.
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.
12-1c
Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
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.
12-2
Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
12-2a
Municipal assessment section within Office of Policy and Management. Board of assessment advisors.
Repealed
12-2b
Duties of Secretary of Office of Policy and Management re municipal assessment.
12-2c
Certification of revaluation companies.
12-2d
Compromises.
12-2e
Closing agreements.
12-2f
Service of notice by the commissioner.
12-2g
Sales tax rebate for eligible individuals.
Repealed
12-3
Appointment and duties of Deputy Commissioner of Revenue Services.
12-3a
Penalty Review Committee. Waiver of penalties; appeals.
12-3b
Abatement Review Committee.
12-3c
Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
12-3d
Deadline for penalty waiver request.
12-3e
Conn. Gen. Stat. § 12-3e
12-3f
Small and Medium-Sized Business Users Committee.
Repealed
12-4
Proceedings against delinquent tax officers.
12-5
Fees for witnesses and service of subpoenas.
12-6
Audit of municipal accounts upon application of state's attorney.
12-7
Reports concerning assessments and collections.
12-7a
List of state taxes levied and delinquent taxpayers.
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.
12-7c
Report on the overall incidence of certain taxes.
12-7d
Report on the state tax gap.
12-8
Recording and deposit of funds.
12-9
Local officials to file statements concerning taxes. Penalty.
12-10 to 12-14
Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.
Repealed
12-15
Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
12-15a
Disclosure of tax returns or return information to authorized member of organized local police department.
12-15b
Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
12-16
Procedure against judge of probate for failure to furnish copies.
12-17
Inquiries concerning records of probate court.
12-18
Superior court may order compliance with statute.
12-18a
Grants to towns for property tax relief based on population.
12-18b
Grants in lieu of taxes for certain property.
12-18c
Select payment in lieu of taxes account. Distribution of funds.
Repealed
12-18d
Transfers from the General Fund to the Municipal Revenue Sharing Fund.
12-19
Grants in lieu of taxes on state-owned property; land taken for flood control.
Repealed
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.
12-19b
Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.
12-19c
Certification and payment to each town or borough.
Repealed
12-19d and 12-19e
Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.
Repealed
12-19f
Allocation of payments in lieu of taxes for Torrington courthouse.
Repealed
12-20
Grant in lieu of taxes on property in Madison.
Repealed
12-20a
Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
12-20b
Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals.
12-20c
Municipal option to share payments in lieu of taxes with special services district.
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.
12-20e
Grants in lieu of taxes for workforce housing development projects.
12-21 to 12-24a
Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire District of Warehouse Point, Voluntown; on Labor Department property in Wethersfield; on property in Preston; on state property in North Canaan; on receiving home in East Windsor; on airport property in East Granby; on state property in Sharon; on property in Kent and on property of the School Fund and the Agricultural College Fund. State reimbursement in lieu of taxes on manufacturer's inventories.
Repealed
12-24b
Inconsistent special acts repealed.
Repealed
12-24c to 12-24e
State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality.
Repealed
12-25
Confirmation of amount of unpaid taxes.
12-26
Equalization and adjustment of grand list.
Repealed
12-27
Abstract book and lists.
12-28 and 12-29
Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.
Repealed
12-30
Penalty for failure to file return within time allowed in relation to an extension of time for filing.
12-30a
Imposition of interest. Determination of basis. Regulations.
12-30b
Limit on interest to be paid on certain tax overpayments.
12-30c
Penalty imposed on promoters of abusive tax shelters.
12-31
Examination of books and personnel of railroad and utility companies.
Repealed
12-32
Suits not barred by neglect of commissioner.
12-33
Appeals from action of Commissioner of Revenue Services.
Repealed
12-33a
Court waiver of interest on certain taxes due and unpaid prohibited.
12-34
Taking of acknowledgments by employees of Department of Revenue Services.
12-34a
Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
Repealed
12-34b
Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
Repealed
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.
12-34d
State Tax Review Commission reports.
Repealed
12-34e
Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.