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2009 Connecticut Code
Title 12 Taxation

Chapter 201State and Local Revenue Services. Department of Revenue Services
Secs. 12-1 to 12-34e
Chapter 202Collection of State Taxes
Secs. 12-35 to 12-39bb
Chapter 203Property Tax Assessment
Secs. 12-40 to 12-121z
Chapter 203aThe Connecticut Appeals Board for Property Valuation (Repealed)
Secs. 12-121aa to 12-121cc
Chapter 204Local Levy and Collection of Taxes
Secs. 12-122 to 12-170
Chapter 204aProperty Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability
Secs. 12-170a to 12-170dd
Chapter 205Municipal Tax Liens
Secs. 12-171 to 12-195h
Chapter 206School District Tax
Secs. 12-196 to 12-200
Chapter 207Insurance Companies, Hospital and Medical Services Corporations Taxes
Secs. 12-201 to 12-212c
Chapter 208Corporation Business Tax
Secs. 12-213 to 12-242z
Chapter 208aUnrelated Business Income of Nonprofit Corporations Tax
Secs. 12-242aa to 12-242dd
Chapter 208bTaxation of Interest on Certain Obligations of the State of Connecticut
Secs. 12-242ee to 12-242yy
Chapter 209Air Carriers Tax
Secs. 12-243 to 12-248
Chapter 210Railroad Companies Tax
Secs. 12-249 to 12-255
Chapter 210aTelecommunications Service Company Tax (Repealed)
Secs. 12-255a to 12-255t
Chapter 211Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax
Secs. 12-256 to 12-263
Chapter 211aHospitals Tax
Secs. 12-263a to 12-263l
Chapter 211bDry Cleaning Tax
Sec. 12-263m
Chapter 212Utility Companies Tax
Secs. 12-264 to 12-268
Chapter 212aPublic Service Companies Tax
Secs. 12-268a to 12-268m
Chapter 213Unincorporated Business Tax (Repealed) (See Chapter 228)
Secs. 12-269 to 12-284a
Chapter 213aLimited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax
Sec. 12-284b
Chapter 214Cigarette Taxes
Secs. 12-285 to 12-330
Chapter 214aTobacco Products Tax
Secs. 12-330a to 12-330p
Chapter 215Amusement Places Tax (Repealed)
Secs. 12-331 to 12-339b
Chapter 216Succession and Transfer Taxes
Secs. 12-340 to 12-390
Chapter 216aGeneration-Skipping Transfer Tax
Secs. 12-390a to 12-390e
Chapter 217Estate Tax
Secs. 12-391 to 12-399
Chapter 218Federal and State Estate Taxes
Secs. 12-400 to 12-405
Chapter 218aEstate Income Tax
Secs. 12-405a to 12-405m
Chapter 219Sales and Use Taxes
Secs. 12-406 to 12-432b
Chapter 220Alcoholic Beverages Tax
Secs. 12-433 to 12-454
Chapter 221Motor Vehicle Fuels Tax
Secs. 12-455 to 12-477b
Chapter 222Motor Carrier Road Tax
Secs. 12-478 to 12-493
Chapter 223Real Estate Conveyance Tax
Secs. 12-494 to 12-504h
Chapter 224Dividends, Interest Income and Capital Gains Tax
Secs. 12-505 to 12-522a
Chapter 225Admissions, Cabaret and Dues Tax
Secs. 12-523 to 12-556g
Chapter 226Division of Special Revenue and Gaming Policy Board
Secs. 12-557 to 12-578
Chapter 226aMunicipal Admissions Tax on Places Licensed by the Gaming Policy Board
Secs. 12-579 to 12-582
Chapter 226bDisclosure Statements with Regard to Pari-Mutuel Betting
Secs. 12-583 to 12-586e
Chapter 226cAdministration of Tribal-State Compacts
Secs. 12-586f to 12-586g
Chapter 227Sale of Petroleum Products Gross Earnings Tax
Secs. 12-587 to 12-609
Chapter 228Unincorporated Business Tax (Conditionally Repealed)
Secs. 12-610 to 12-630z
Chapter 228aR.E. Van Norstrand Neighborhood Assistance Act
Secs. 12-630aa to 12-638
Chapter 228bControlling Interest Transfer Tax
Secs. 12-638a to 12-639
Chapter 228cGift Tax
Secs. 12-640 to 12-649
Chapter 228dMarijuana and Controlled Substances Tax
Secs. 12-650 to 12-664
Chapter 228eTourism Account Surcharge
Secs. 12-665 to 12-674
Chapter 228fNursing Home Tax (Repealed)
Secs. 12-675 to 12-684
Chapter 228gFilings and Electronic Funds Transfers
Secs. 12-685 to 12-691
Chapter 228hMotor Vehicle and Machinery Rental Surcharge
Secs. 12-692 to 12-699
Chapter 229Income Tax
Secs. 12-700 to 12-799
Chapter 229aConnecticut Lottery Corporation
Secs. 12-800 to 12-834

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