There is a newer version of the Connecticut General Statutes
2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 211a - Hospitals and Ambulatory Surgical Centers Taxes
- Section 12-263a - Definitions.
- Section 12-263b - Tax on net patient revenue. Rate. Exemption. Return. Limit on allowable credits.
- Section 12-263c - Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.
- Section 12-263d - Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
- Section 12-263e - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.
- Section 12-263f to 12-263l - Reserved for future use.
- Section 12-263i - Tax on ambulatory surgical center gross receipts. Exemption. Rate. Return. Penalty. Recording of revenue.
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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