There is a newer version
of
this Title
2022 Connecticut General Statutes
Title 12* - Taxation
*Cited. 207 C. 683.
- Chapter 201 - State and Local Revenue Services. Department of Revenue Services (Secs. 12-1 to 12-34e)
- Chapter 202 - Collection of State Taxes (Secs. 12-35 to 12-39dd)
- Chapter 203 - Property Tax Assessment (Secs. 12-40 to 12-121z)
- Chapter 203a - The Connecticut Appeals Board for Property Valuation (Repealed) (Secs. 12-121aa to 12-121cc)
- Chapter 204 - Local Levy and Collection of Taxes (Secs. 12-122 to 12-170)
- Chapter 204a - Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability (Secs. 12-170a to 12-170dd)
- Chapter 205 - Municipal Tax Liens (Secs. 12-171 to 12-195h)
- Chapter 206 - School District Tax (Secs. 12-196 to 12-200)
- Chapter 207 - Insurance Companies and Health Care Centers Taxes (Secs. 12-201 to 12-212c)
- Chapter 208 - Corporation Business Tax (Secs. 12-213 to 12-242z)
- Chapter 208a - Unrelated Business Income of Nonprofit Corporations Tax (Secs. 12-242aa to 12-242dd)
- Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut (Secs. 12-242ee to 12-242yy)
- Chapter 209 - Air Carriers Tax (Secs. 12-243 to 12-248)
- Chapter 210 - Railroad Companies Tax (Secs. 12-249 to 12-255)
- Chapter 210a - Telecommunications Service Company Tax (Repealed) (Secs. 12-255a to 12-255t)
- Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax (Secs. 12-256 to 12-263)
- Chapter 211a - Ambulatory Surgical Centers Tax (Secs. 12-263a to 12-263l)
- Chapter 211b - Dry Cleaning Tax (Secs. 12-263m to 12-263o)
- Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees (Secs. 12-263p to 12-263zz)
- Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax (Secs. 12-263aaa, 12-263bbb, 12-263ccc, 12-263ddd, 12-263eee & 12-263fff)
- Chapter 212 - Utility Companies Tax (Secs. 12-264 to 12-268)
- Chapter 212a - Public Service Companies Tax (Secs. 12-268a to 12-268r)
- Chapter 212b - Electric Generation Tax (Sec. 12-268s)
- Chapter 213 - Unincorporated Business Tax (Repealed) (Secs. 12-269 to 12-284a)
- Chapter 213a - Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax (Sec. 12-284b)
- Chapter 214 - Cigarette Taxes (Secs. 12-285 to 12-330)
- Chapter 214a - Tobacco Products Tax (Secs. 12-330a to 12-330dd)
- Chapter 214b - Electronic Cigarette Products Tax (Secs. 12-330ee to 12-330kk)
- Chapter 214c - Cannabis Taxes (Secs. 12-330ll to 12-330nn)
- Chapter 215 - Amusement Places Tax (Repealed) (Secs. 12-331 to 12-339b)
- Chapter 216 - Succession and Transfer Taxes (Secs. 12-340 to 12-390)
- Chapter 216a - Generation-Skipping Transfer Tax (Repealed) (Secs. 12-390a to 12-390e)
- Chapter 217 - Estate Tax (Secs. 12-391 to 12-399)
- Chapter 218 - Federal and State Estate Taxes (Secs. 12-400 to 12-405)
- Chapter 218a - Estate Income Tax (Secs. 12-405a to 12-405m)
- Chapter 219 - Sales and Use Taxes (Secs. 12-406 to 12-432c)
- Chapter 220 - Alcoholic Beverages Tax (Secs. 12-433 to 12-454)
- Chapter 221 - Motor Vehicle Fuels Tax (Secs. 12-455 to 12-477b)
- Chapter 222 - Motor Carrier Road Tax (Secs. 12-478 to 12-493)
- Chapter 222a - Highway Use Tax (Sec. 12-493a)
- Chapter 223 - Real Estate Conveyance Tax (Secs. 12-494 to 12-504h)
- Chapter 224 - Dividends, Interest Income and Capital Gains Tax (Secs. 12-505 to 12-522a)
- Chapter 225 - Admissions and Dues Taxes (Secs. 12-523 to 12-556g)
- Chapter 226 - Gaming Policy, Regulation and Revenue (Secs. 12-557 to 12-578bb)
- Chapter 226a - Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection (Secs. 12-579 to 12-582)
- Chapter 226b - Disclosure Statements with Regard to Pari-Mutuel Betting (Secs. 12-583 to 12-586e)
- Chapter 226c - Administration of Tribal-State Compacts (Secs. 12-586f to 12-586g)
- Chapter 227 - Sale of Petroleum Products Gross Earnings Tax (Secs. 12-587 to 12-609)
- Chapter 228 - Unincorporated Business Tax (Conditionally Repealed) (Secs. 12-610 to 12-630z)
- Chapter 228a - R.E. Van Norstrand Neighborhood Assistance Act (Secs. 12-630aa to 12-638)
- Chapter 228b - Controlling Interest Transfer Tax (Secs. 12-638a to 12-639)
- Chapter 228c - Gift Tax (Secs. 12-640 to 12-649)
- Chapter 228d - Marijuana and Controlled Substances Tax (Secs. 12-650 to 12-664)
- Chapter 228e - Tourism Account Surcharge (Secs. 12-665 to 12-674)
- Chapter 228f - Nursing Home Tax (Repealed) (Secs. 12-675 to 12-684)
- Chapter 228g - Filings and Electronic Funds Transfers (Secs. 12-685 to 12-691)
- Chapter 228h - Charges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rental (Secs. 12-692 to 12-698)
- Chapter 228z - Affected Business Entity Tax (Secs. 12-699 to 12-699z)
- Chapter 229 - Income Tax (Secs. 12-700 to 12-799)
- Chapter 229a - Connecticut Lottery Corporation (Secs. 12-800 to 12-849)
- Chapter 229b - Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets (Secs. 12-850 to 12-872)
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.