2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 225 - Admissions and Dues Taxes
- Section 12-523 to 12-539 - Admissions, cabaret and dues tax.
- Section 12-540 - Definitions.
- Section 12-541 - Admissions tax. Exemptions. Nature of tax.
- Section 12-542 - Cabaret tax. Nature of tax.
- Section 12-543 - Dues or initiation fees tax. Nature of tax. Exemptions.
- Section 12-544 - Administration and enforcement.
- Section 12-545 - Amounts taxable.
- Section 12-546 - Sale of business, stock or facilities. Purchaser’s duties and liabilities. Certificate of clearance.
- Section 12-547 - Returns. Payment of tax. Penalty.
- Section 12-547a - Liability for wilful nonpayment of taxes collected.
- Section 12-548 - Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
- Section 12-549 - Excess payments.
- Section 12-550 - Claims for refund. Limitation of claim period.
- Section 12-551 - Wilful violations. Penalties.
- Section 12-552 - Records. Examinations. Hearings. Testimony.
- Section 12-553 - Application to commissioner for hearing. Order for hearing.
- Section 12-554 - Appeal.
- Section 12-555 - Deposit of security to insure compliance.
- Section 12-555a - Collection of admissions and dues taxes. State lien against real estate as security for tax.
- Section 12-555b - Certificate of registration.
- Section 12-556 - Multiple taxation prohibited.
- Section 12-556a to 12-556f - Reserved for future use.
- Section 12-556g - Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.
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