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2018 Connecticut General Statutes
Title 12 - Taxation
Chapter 201* - State and Local Revenue Services. Department of Revenue Services
- Section 12-1 - Definitions.
- Section 12-1a - Department of Revenue Services. Commissioner. Successor department to state Tax Department.
- Section 12-1b - Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.
- Section 12-1c - Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
- Section 12-1d - Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.
- Section 12-2 - Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
- Section 12-2a - Municipal assessment section within Office of Policy and Management. Board of assessment advisors.
- Section 12-2b - Duties of Secretary of Office of Policy and Management re municipal assessment.
- Section 12-2c - Certification of revaluation companies.
- Section 12-2d - Compromises.
- Section 12-2e - Closing agreements.
- Section 12-2f - Service of notice by the commissioner.
- Section 12-2g - Sales tax rebate for eligible individuals.
- Section 12-3 - Appointment and duties of Deputy Commissioner of Revenue Services.
- Section 12-3a - Penalty Review Committee. Waiver of penalties; appeals.
- Section 12-3b - Abatement Review Committee.
- Section 12-3c - Criminal history records checks.
- Section 12-3d - Deadline for penalty waiver request.
- Section 12-3d and 12-3e - Reserved for future use.
- Section 12-3f - Small and Medium-Sized Business Users Committee.
- Section 12-4 - Proceedings against delinquent tax officers.
- Section 12-5 - Fees for witnesses and service of subpoenas.
- Section 12-6 - Audit of municipal accounts upon application of state's attorney.
- Section 12-7 - Reports concerning assessments and collections.
- Section 12-7a - List of state taxes levied and delinquent taxpayers.
- Section 12-7b - Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
- Section 12-7c - Report on the overall incidence of certain taxes.
- Section 12-8 - Recording and deposit of funds.
- Section 12-9 - Local officials to file statements concerning taxes. Penalty.
- Section 12-10 to 12-14 - Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information.
- Section 12-15 - Limitations on inspection or disclosure of tax returns or return information available to the commissioner.
- Section 12-16 - Procedure against judge of probate for failure to furnish copies.
- Section 12-17 - Inquiries concerning records of probate court.
- Section 12-18 - Superior court may order compliance with statute.
- Section 12-18a - Grants to towns for property tax relief based on population.
- Section 12-18b - Grants in lieu of taxes on state-owned property, land held in trust by the state for an Indian tribe, municipally owned airports and real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Section 12-18c - Select payment in lieu of taxes account. Distribution of funds.
- Section 12-18d - Transfers from the General Fund to the Municipal Revenue Sharing Fund.
- Section 12-19 - Grants in lieu of taxes on state-owned property; land taken for flood control.
- Section 12-19a - Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.
- Section 12-19b - Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals.
- Section 12-19c - Certification and payment to each town or borough.
- Section 12-19d and 12-19e - Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.
- Section 12-19f - Allocation of payments in lieu of taxes for Torrington courthouse.
- Section 12-20 - Grant in lieu of taxes on property in Madison.
- Section 12-20a - Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Section 12-20b - Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Revaluation. Appeals. Connecticut Hospice in Branford. United States Coast Guard Academy in New London.
- Section 12-20c - Municipal option to share payments in lieu of taxes with special services district.
- Section 12-20d - Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.
- Section 12-21 to 12-24a - Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire District of Warehouse Point, Voluntown; on Labor Department property in Wethersfield; on property in Preston; on state property in North Canaan; on receiving home in East Windsor; on airport property in East Granby; on state property in Sharon; on property in Kent and on property of the School Fund and the Agricultural College Fund. State reimbursement in lieu of taxes on manufacturer's inventories.
- Section 12-24b - Inconsistent special acts repealed.
- Section 12-24c to 12-24e - State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality.
- Section 12-25 - Confirmation of amount of unpaid taxes.
- Section 12-26 - Equalization and adjustment of grand list.
- Section 12-27 - Abstract book and lists.
- Section 12-28 and 12-29 - Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.
- Section 12-30 - Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- Section 12-30a - Imposition of interest. Determination of basis. Regulations.
- Section 12-30b - Limit on interest to be paid on certain tax overpayments.
- Section 12-30c - Penalty imposed on promoters of abusive tax shelters.
- Section 12-31 - Examination of books and personnel of railroad and utility companies.
- Section 12-32 - Suits not barred by neglect of commissioner.
- Section 12-33 - Appeals from action of Commissioner of Revenue Services.
- Section 12-33a - Court waiver of interest on certain taxes due and unpaid prohibited.
- Section 12-34 - Taking of acknowledgments by employees of Department of Revenue Services.
- Section 12-34a - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Section 12-34b - Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Section 12-34c - Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.
- Section 12-34d - State Tax Review Commission reports.
- Section 12-34e - Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
*Former statute concerning board of equalization construed. 60 C. 327; 113 C. 17. Cited. Id., 663. Annotations to former state tax on towns: Made the state interested in the collection of town taxes on all taxable property. 94 C. 545. Sheriff may depute an inhabitant of town to serve execution issued by state treasurer against selectmen. K. 237. Execution may be levied upon property of an inhabitant of the town. 3 D. 159; 16 C. 379; 121 U.S. 121.
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