Collections
Connecticut General Statutes
Title 12
Chapter 211c
Conn. Gen. Stat. ch. 211c
Hospitals Tax and Nursing Home Andintermediate Care Facility Users Fees
Learn More
Log In
Sign Up
12-263p
*(See end of section for amended version and effective date.) Definitions.
12-263q
*(See end of section for amended version and effective date.) Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.
12-263r
*(See end of section for amended version and effective date.) Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
12-263s
*(See end of section for amended version of subsection (b) and effective date.) Tax credits. Returns. Request for extension of time for payment. Penalties.
12-263t
Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
12-263u
Claims for refunds.
12-263v
Hearings and appeals.
12-263w
Powers related to inquiry, investigation or hearing.
12-263x
Collection of tax, penalty, interest or fee. State lien against real estate as security.
12-263y
Prohibitions.
12-263y and 12-263z
Conn. Gen. Stat. § 12-263y and 12-263z
Repealed
12-263z
Superior court jurisdiction.
12-263aa
*(See end of section for amended version and effective date.) Determination by the Centers for Medicare and Medicaid Services.
12-263bb to 12-263zz
Conn. Gen. Stat. § 12-263bb to 12-263zz