There is a newer version of the Connecticut General Statutes
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.
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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