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2025 Connecticut General Statutes
Title 12 - Taxation
Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees
- Section 12-263aa. - *(See end of section for amended version and effective date.) Determination by the Centers for Medicare and Medicaid Services.
- Section 12-263bb to 12-263zz - Reserved for future use.
- Section 12-263p. - *(See end of section for amended version and effective date.) Definitions.
- Section 12-263q. - *(See end of section for amended version and effective date.) Tax on net revenue from provision of inpatient hospital services and outpatient hospital services.
- Section 12-263r. - *(See end of section for amended version and effective date.) Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
- Section 12-263s. - *(See end of section for amended version of subsection (b) and effective date.) Tax credits. Returns. Request for extension of time for payment. Penalties.
- Section 12-263t. - Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
- Section 12-263u. - Claims for refunds.
- Section 12-263v. - Hearings and appeals.
- Section 12-263w. - Powers related to inquiry, investigation or hearing.
- Section 12-263x. - Collection of tax, penalty, interest or fee. State lien against real estate as security.
- Section 12-263y. - Prohibitions.
- Section 12-263z. - Superior court jurisdiction.
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