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2022 Connecticut General Statutes
Title 12 - Taxation
Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax
- Section 12-263aaa. - (Note: This section is effective July 1, 2023.) Tax on ambulatory surgical center net revenue. Penalties. Recording of revenue.
- Section 12-263bbb. - (Note: This section is effective July 1, 2023.) Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
- Section 12-263ccc. - (Note: This section is effective July 1, 2023.) Claims for refunds.
- Section 12-263ddd. - (Note: This section is effective July 1, 2023.) Hearings and appeals.
- Section 12-263eee. - (Note: This section is effective July 1, 2023.) Powers related to inquiry, investigation or hearing.
- Section 12-263fff. - Collection of tax, penalty or interest. State lien against real estate as security.
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