Title 12. Taxation  


Sec. 12-2-1 to 12-2-12. Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms
Sec. 12-2b-1 to 12-2b-19. Certification of Revaluation Companies and Their Employees
Sec. 12-3a-1. Waiver of Certain Penalties
Sec. 12-3b-1. Guidelines for the Abatement of Taxes
Sec. 12-9-1 to 12-9-2. Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements
Sec. 12-19b-1 to 12-19b-2. Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements
Sec. 12-20b-1 to 12-20b-2. Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements
Sec. 12-34a-1 to 12-34a-4. New York-Connecticut Income Tax Agreement
Sec. 12-40a-1 to 12-40a-12. Certification of Assessors and Tax Collectors
Sec. 12-62-1 to 12-62-4. Statistical Revaluations
Sec. 12-62f-1 to 12-62f-6. Minimum Standards for Computer Assisted Mass Appraisal
Sec. 12-62i-1 to 12-62i-8. Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns
Sec. 12-81g-1 to 12-81g-5. Additional Veterans Exemption: Eligibility and State Reimbursement Procedures
Sec. 12-94a-1 to 12-94a-2. Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs
Sec. 12-107d-1 to 12-107d-5. Policies and Standards for Evaluating Land Proposed for Classification as Forest Land
Sec. 12-120-1 to 12-120-2. Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements
Sec. 12-129b-1 to 12-129b-2. Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs
Sec. 12-129d-1 to 12-129d-2. Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs
Sec. 12-130a-1 to 12-130a-5. Certification of Assessors and Tax Collectors
Sec. 12-170aa-1 to 12-170aa-4. Reimbursement to Municipalities for Tax Reduction to Elderly Homeowners
Sec. 12-170f-1 to 12-170f-2. Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs
Sec. 12-204c-1. Estimated Tax Payments for Short Years
Sec. 12-213-1 to 12-213-2. Corporation Business Tax
Sec. 12-214-1 to 12-214-2. Corporation Business Tax
Sec. 12-217-1 to 12-217-2. Corporation Business Tax
Sec. 12-217f-1 to 12-217f-4. Regulations to Provide Uniform Procedures for the Approval of Cooperative Work Education-Diversified Occupations Programs Described in Public Act No. 79-474
Sec. 12-217g-1 to 12-217g-10. Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships
Sec. 12-217jj-1 to 12-217jj-13. Film Production Tax Credit Program
Sec. 12-217kk-1 to 12-217kk-13. Film and Digital Media Infrastructure Tax Credit Program
Sec. 12-217ll-1 to 12-217ll-12. Digital Animation Production Company Tax Credit Program
Sec. 12-217s-1 to 12-217s-10. The Traffic Reduction Tax Credit Program
Sec. 12-217y-1 to 12-217y-8. Hiring Incentive Tax Credit Program
Sec. 12-218-1 to 12-218-3. Corporation Business Tax
Sec. 12-219a-1. Corporation Business Tax
Sec. 12-221a-1. Corporation Business Tax Alternate Method of Apportionment Under Section 12-221a
Sec. 12-223a-1 to 12-223a-2. Corporation Business Tax
Sec. 12-225-1 to 12-225-2. Corporation Business Tax
Sec. 12-226-1. Corporation Business Tax
Sec. 12-226a-1. Corporation Business Tax Adjustments by the Commissioner under Section 12-226a
Sec. 12-233-1. Corporation Business Tax
Sec. 12-236-1. Corporation Business Tax
Sec. 12-242-1 to 12-242-11. Corporation Business Tax
Sec. 12-242b-1. Corporation Business Tax
Sec. 12-242d-1 to 12-242d-2. Corporation Business Tax
Sec. 12-268m-1. Water, Gas, Electric and Power Companies
Sec. 12-269-1 to 12-269-15. Unincorporated Business Tax
Sec. 12-289-1. Cigarette Tax
Sec. 12-293a-1 to 12-293a-2. Cigarette Taxes
Sec. 12-293a(a)-1. Cigarette Tax
Sec. 12-293a(c)-1. Cigarette Tax
Sec. 12-300-1 to 12-300-2. Cigarette Tax
Sec. 12-302-1. Cigarette Tax
Sec. 12-303-1. Cigarette Tax
Sec. 12-313-1 to 12-313-18a. Cigarette Taxes
Sec. 12-314a-1. Cigarette Tax
Sec. 12-330n-1 to 12-330n-2. Regulations Required under 2000 Conn. Pub. Acts 208
Sec. 12-341b-1. Value of Taxable Reversionary Interest
Sec. 12-349-1. Succession and Transfer Taxes
Sec. 12-359-1. Succession Tax
Sec. 12-364-1. Release of Succession Tax Liens
Sec. 12-366-1. Release of Succession Tax Liens
Sec. 12-382-1. Requirements for Consents to Transfer
Sec. 12-398-1. Release of Estate Tax Liens
Sec. 12-405c-1. Estate Income Tax Act
Sec. 12-405l-1 to 12-405l-3. Estate Income Tax
Sec. 12-407(2)(i)(AA)-1. Enumerated Services
Sec. 12-407(2)(i)(BB)-1. Enumerated Services
Sec. 12-407(2)(i)(DD)-1. Enumerated Services
Sec. 12-407(2)(i)(F)-1. Enumerated Services
Sec. 12-407 (2) (i) (I)-1. Services to Real Property
Sec. 12-407 (2) (i) (J)-1. Business Analysis and Management Services
Sec. 12-407(2)(i)(M)-1. Enumerated Services
Sec. 12-407(2)(i)(N)-1. Enumerated Services
Sec. 12-407(2)(i)(O)-1. Enumerated Services
Sec. 12-407(2)(i)(P)-1. Enumerated Services
Sec. 12-407(2)(i)(Q)-1. Enumerated Services
Sec. 12-407(2)(i)(R)-1. Enumerated Services
Sec. 12-407(2)(i)(S)-1. Enumerated Services
Sec. 12-407(2)(i)(T)-1. Enumerated Services
Sec. 12-407(2)(i)(V)-1. Enumerated Services
Sec. 12-407(2)(i)(W)-1. Enumerated Services
Sec. 12-407(2)(i)(X)-1. Enumerated Services
Sec. 12-407(2)(i)(Y)-1. Enumerated Services
Sec. 12-407(2)(i)(Z)-1. Enumerated Services
Sec. 12-408-1. Worthless Accounts Receivable
Sec. 12-410(5)-1. Enumerated Services
Sec. 12-411(14)-1. Enumerated Services
Sec. 12-412 (18)-1. Manufacturing
Sec. 12-412 (34)-1. Manufacturing
Sec. 12-412(63)-1. Farmer Tax Exemption Permits
Sec. 12-426-1 to 12-426-30. Table of Contents
Sec. 12-430 (7)-1. Services to Real Property
Sec. 12-431 (b)-1. Presumed Total Purchase Price of Motor Vehicle Purchased Other Than From Motor Vehicle Dealer
Sec. 12-449-1 to 12-449-12a. Alcoholic Beverages Taxes
Sec. 12-455-1. Gasoline Tax
Sec. 12-455a-1. Tables of Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes
Sec. 12-480-1 to 12-480-2a. Motor Carrier Road Tax
Sec. 12-484-1 to 12-484-6. Motor Carrier Road Tax
Sec. 12-487-1 to 12-487-2. Motor Carrier Road Tax
Sec. 12-493-1. Excise Taxes
Sec. 12-494-1 to 12-494-3. Real Estate Conveyance Tax
Sec. 12-517-1. Capital Gains and Dividends Taxes
Sec. 12-517a-1 to 12-517a-2. Capital Gains and Dividends Taxes
Sec. 12-518-1 to 12-518-11. Capital Gains and Dividends Taxes
Sec. 12-531-1 to 12-531-5. The Tax on Admissions, Dues and Cabarets
Sec. 12-561-1 to 12-561-19. Operation of a State Lottery
Sec. 12-562-1 to 12-562-56a. Administrative Procedure
Sec. 12-568-1 to 12-568-5. Operation of a State Lottery
Sec. 12-568a-1 to 12-568a-24. Operation of Lottery
Sec. 12-569-1 to 12-569-12. Operation of a State Lottery
Sec. 12-571-1 to 12-571-27b. Operation of Off-Track Betting System
Sec. 12-574-A1 to 12-574-A56. The Operation of Thoroughbred Racing
Sec. 12-574-B1 to 12-574-B44. The Operation of Harness Racing
Sec. 12-574-C1 to 12-574-C-58. Operation of Greyhound Racing
Sec. 12-574-D1 to 12-574-D35. Operation of Jai Alai
Sec. 12-574-E1 to 12-574-E7. Licensing and Disclosure
Sec. 12-574-F1 to 12-574-F65. Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions
Sec. 12-578-1. Licensing and Disclosure Regulations
Sec. 12-584-1. Licensing and Disclosure
Sec. 12-585-1. Licensing and Disclosure Regulations
Sec. 12-602-1 to 12-602-2. Petroleum Company Gross Earnings Tax
Sec. 12-629-1 to 12-629-11. Unincorporated Business Tax
Sec. 12-638-1 to 12-638-8. Neighborhood Assistance Act
Sec. 12-666-1. Credit for Worthless Accounts Receivable for the Tourism Account Surcharge
Sec. 12-689-1 to 12-689-4. Electronic Funds Transfer
Sec. 12-690-1. Electronic Filing of Documents
Sec. 12-690(c)-1. Signature Alternatives
Sec. 12-740(a)-1. Income Tax