There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - Chapter 225 — Admissions, Cabaret and Dues Tax (contains Secs. 12-523 to 12-556g)
- Secs. 12-523 to 12-539. Admissions, cabaret and dues tax.
- Sec. 12-540. Definitions.
- Sec. 12-541. Admissions tax. Nature of tax. Exemptions.
- Sec. 12-542. Cabaret tax. Nature of tax.
- Sec. 12-543. Dues or initiation fees tax. Nature of tax. Exemptions.
- Sec. 12-544. Administration and enforcement.
- Sec. 12-545. Amounts taxable.
- Sec. 12-546. Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.
- Sec. 12-547. Returns. Payment of tax. Penalty.
- Sec. 12-547a. Liability for wilful nonpayment of taxes collected.
- Sec. 12-548. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
- Sec. 12-549. Excess payments.
- Sec. 12-550. Claims for refund. Limitation of claim period.
- Sec. 12-551. Wilful violations. Penalties.
- Sec. 12-552. Records. Examinations. Hearings. Testimony.
- Sec. 12-553. Application to commissioner for hearing. Order for hearing.
- Sec. 12-554. Appeal.
- Sec. 12-555. Deposit of security to insure compliance.
- Sec. 12-555a. Collection of admissions, cabaret and dues tax. State lien against real estate as security for tax.
- Sec. 12-555b. Certificate of registration.
- Sec. 12-556. Multiple taxation prohibited.
- Secs. 12-556a to 12-556f.
- Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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