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Conn. Gen. Stat. ch. 225 – Admissions and Dues Taxes | Midpage
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Connecticut General Statutes
Title 12
Chapter 225
Conn. Gen. Stat. ch. 225
Admissions and Dues Taxes
12-523 to 12-539
Admissions, cabaret and dues tax.
12-540
Definitions.
12-541
Admissions tax. Sunset.
12-543
Dues or initiation fees tax. Nature of tax. Exemptions.
12-544
Administration and enforcement.
12-545
Amounts taxable.
12-546
Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.
12-547
Returns. Payment of tax. Penalty.
12-547a
Liability for wilful nonpayment of taxes collected.
12-548
Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
12-550
Claims for refund. Limitation of claim period.
12-551
Wilful violations. Penalties.
12-552
Records. Examinations. Hearings. Testimony.
12-553
Application to commissioner for hearing. Order for hearing.
12-554
Appeal.
12-555
Security for delinquent taxes or failure to file returns.
12-555a
Collection of tax. State lien against real estate as security for tax.
12-555b
Certificate of registration.
12-556
Multiple taxation prohibited.
12-556a to 12-556f
Conn. Gen. Stat. § 12-556a to 12-556f
12-556g
Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.