Title 12 - Taxation

  1. 2 - Description; Conferences and Hearings; Procedure for Requesting the Promulgation, Amendment or Repeal of a Regulation; Petition for Declaratory Ruling; Regulations and Forms (§ 12-2-1 to 12-2-7)
  2. 2b - Certification of Revaluation Companies and Their Employees (Part I to IV)
  3. 3a - Waiver of Certain Penalties (§ 12-3a-1)
  4. 3b - Guidelines for the Abatement of Taxes (§ 12-3b-1)
  5. 9 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements (§ 12-9-1 to 12-9-2)
  6. 19b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements (§ 12-19b-1 to 12-19b-2)
  7. 20b - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements (§ 12-20b-1 to 12-20b-2)
  8. 34a - New York-Connecticut Income Tax Agreement (§ 12-34a-1 to 12-34a-2 to 12-34a-4)
  9. 40a - Certification of Assessors and Tax Collectors (§ 12-40a-1 to 12-40a-4)
  10. 62 - Statistical Revaluations (§ 12-62-1 to 12-62-4)
  11. 62f - Minimum Standards for Computer Assisted Mass Appraisal (§ 12-62f-1 to 12-62f-6)
  12. 62i - Performance-Based Revaluation Testing Standards and Certification of Revaluations Performed by Towns (§ 12-62i-1 to 12-62i-8)
  13. 81g - Additional Veterans Exemption: Eligibility and State Reimbursement Procedures (§ 12-81g-1 to 12-81g-5)
  14. 94a - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs (§ 12-94a-1 to 12-94a-2)
  15. 107d - Policies and Standards for Evaluating Land Proposed for Classification as Forest Land (§ 12-107d-1 to 12-107d-5)
  16. 120 - Penalties and the Waiver of Penalties for Failure to Comply With Certain State Reporting Requirements (§ 12-120-1 to 12-120-2)
  17. 129b - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs (§ 12-129b-1 to 12-129b-2)
  18. 129d - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs (§ 12-129d-1 to 12-129d-2)
  19. 130a - Certification of Assessors and Tax Collectors (§ 12-130a-1 to 12-130a-8)
  20. 170aa - Reimbursement to Municipalities for Tax Reductions to Elderly Homeowners (§ 12-170aa-1 to 12-170aa-4)
  21. 170f - Penalties and the Waiver of Penalties Regarding Certain Elderly/Total Disability Tax Relief Programs (§ 12-170f-1 to 12-170f-2)
  22. 204c - Estimated Tax Payments for Short Years (§ 12-204c-1)
  23. 213 - Corporation Business Tax (§ 12-213-1 to 12-213-2)
  24. 214 - Corporation Business Tax (§ 12-214-1 to 12-214-2)
  25. 217 - Corporation Business Tax (§ 12-217-1 to 12-217-2)
  26. 217f - Regulations to Provide Uniform Procedures for the Approval of Cooperative Work Education-Diversified Occupations Programs Described in Public Act No. 79-474 (§ 12-217f-1 to 12-217f-4)
  27. 217g - Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships (§ 12-217g-1 to 12-217g-10)
  28. 217jj - Film Production Tax Credit Program (§ 12-217jj-1 to 12-217jj-13)
  29. 217kk - Film and Digital Media Infrastructure Tax Credit Program (§ 12-217kk-1 to 12-217kk-13)
  30. 217ll - Digital Animation Production Company Tax Credit Program (§ 12-217ll-1 to 12-217ll-12)
  31. 217s - The Traffic Reduction Tax Credit Program (§ 12-217s-1 to 12-217s-10)
  32. 217y - Hiring Incentive Tax Credit Program (§ 12-217y-1 to 12-217y-8)
  33. 218 - Corporation Business Tax (§ 12-218-1 to 12-218-3)
  34. 219a - Corporation Business Tax (§ 12-219a-1)
  35. 221a - Corporation Business Tax Alternate Method of Apportionment Under Section 12-221a (§ 12-221a-1)
  36. 223a - Corporation Business Tax (§ 12-223a-1 to 12-223a-2)
  37. 225 - Corporation Business Tax (§ 12-225-1 to 12-225-2)
  38. 226 - Corporation Business Tax (§ 12-226-1)
  39. 226a - Corporation Business Tax Adjustments by the Commissioner under Section 12-226a (§ 12-226a-1)
  40. 233 - Corporation Business Tax (§ 12-233-1)
  41. 236 - Corporation Business Tax (§ 12-236-1)
  42. 242 - Corporation Business Tax (§ 12-242-1 to 12-242-11)
  43. 242b - Corporation Business Tax (§ 12-242b-1)
  44. 242d - Corporation Business Tax (§ 12-242d-1 to 12-242d-2)
  45. 268m - Water, Gas, Electric a-nd Power Companies (§ 12-268m-1)
  46. 269 - Unincorporated Business Tax (§ 12-269-1 to 12-269-15)
  47. 289 - Cigarette Tax (§ 12-289-1)
  48. 293a - Cigarette Taxes (§ 12-293a-1 to 12-293a-2)
  49. 293a(a) - Cigarette Tax (§ 12-293a(a)-1)
  50. 293a(c) - Cigarette Tax (§ 12-293a(c)-1)
  51. 300 - Cigarette Tax (§ 12-300-1 to 12-300-2)
  52. 302 - Cigarette Tax (§ 12-302-1)
  53. 303 - Cigarette Tax (§ 12-303-1)
  54. 313 - Cigarette Taxes (§ 12-313-1 to 12-313-31 to 12-313-18a)
  55. 314a - Cigarette Tax (§ 12-314a-1)
  56. 330n - Regulations Required under 2000 Conn. Pub. Acts 208 (§ 12-330n-1 to 12-330n-2)
  57. 341b - Value of Taxable Reversionary Interest (§ 12-341b-1)
  58. 349 - Succession and Transfer Taxes (§ 12-349-1)
  59. 359 - Succession Tax (§ 12-359-1)
  60. 364 - Release of Succession Tax Liens (§ 12-364-1)
  61. 366 - Release of Succession Tax Liens (§ 12-366-1)
  62. 382 - Requirements for Consents to Transfer (§ 12-382-1)
  63. 398 - Release of Estate Tax Liens (§ 12-398-1)
  64. 405c - Estate Income Tax Act (§ 12-405c-1)
  65. 405l - Estate Income Tax (§ 12-405l-1 to 12-405l-2 to 12-405l-3)
  66. 407(2)(i)(AA) - Enumerated Services (§ 12-407(2)(i)(AA)-1)
  67. 407(2)(i)(BB) - Enumerated Services (§ 12-407(2)(i)(BB)-1)
  68. 407(2)(i)(DD) - Enumerated Services (§ 12-407(2)(i)(DD)-1)
  69. 407(2)(i)(F) - Enumerated Services (§ 12-407(2)(i)(F)-1)
  70. 407(2)(i)(I) - Services to Real Property (§ 12-407(2)(i)(I)-1)
  71. 407(2)(i)(J) - Business Analysis and Management Services (§ 12-407(2)(i)(J)-1)
  72. 407(2)(i)(M) - Enumerated Services (§ 12-407(2)(i)(M)-1)
  73. 407(2)(i)(N) - Enumerated Services (§ 12-407(2)(i)(N)-1)
  74. 407(2)(i)(O) - Enumerated Services (§ 12-407(2)(i)(O)-1)
  75. 407(2)(i)(P) - Enumerated Services (§ 12-407(2)(i)(P)-1)
  76. 407(2)(i)(Q) - Enumerated Services (§ 12-407(2)(i)(Q)-1)
  77. 407(2)(i)(R) - Enumerated Services (§ 12-407(2)(i)(R)-1)
  78. 407(2)(i)(S) - Enumerated Services (§ 12-407(2)(i)(S)-1)
  79. 407(2)(i)(T) - Enumerated Services (§ 12-407(2)(i)(T)-1)
  80. 407(2)(i)(V) - Enumerated Services (§ 12-407(2)(i)(V)-1)
  81. 407(2)(i)(W) - Enumerated Services (§ 12-407(2)(i)(W)-1)
  82. 407(2)(i)(X) - Enumerated Services (§ 12-407(2)(i)(X)-1)
  83. 407(2)(i)(Y) - Enumerated Services (§ 12-407(2)(i)(Y)-1)
  84. 407(2)(i)(Z) - Enumerated Services (§ 12-407(2)(i)(Z)-1)
  85. 408 - Worthless Accounts Receivable (§ 12-408-1)
  86. 410(5) - Enumerated Services (§ 12-410(5)-1)
  87. 411(14) - Enumerated Services (§ 12-411(14)-1)
  88. 412(18) - Manufacturing (§ 12-412(18)-1)
  89. 412(34) - Manufacturing (§ 12-412(34)-1)
  90. 412(63) - Farmer Tax Exemption Permits (§ 12-412(63)-1)
  91. 426 - Sales and Use Tax (§ 12-426-1 to 12-426-30)
  92. 430(7) - Services to Real Property (§ 12-430(7)-1)
  93. 431(b) - Presumed Total Purchase Price of Motor Vehicle Purchased Other Than From Motor Vehicle Dealer (§ 12-431(b)-1)
  94. 449 - Alcoholic Beverages Taxes (§ 12-449-1 to 12-449-17 to 12-449-12a)
  95. 455 - Gasoline Tax (§ 12-455-1)
  96. 455a - Tables of Equivalents for Natural Gas and Propane for Motor Vehicle Fuels Tax Purposes (§ 12-455a-1)
  97. 480 - Motor Carrier Road Tax (§ 12-480-1 to 12-480-2a)
  98. 484 - Motor Carrier Road Tax (§ 12-484-1 to 12-484-2 to 12-484-6)
  99. 487 - Motor Carrier Road Tax (§ 12-487-1 to 12-487-2)
  100. 493 - Excise Taxes (§ 12-493-1)
  101. 494 - Real Estate Conveyance Tax (§ 12-494-1 to 12-494-3)
  102. 517 - Capital Gains and Dividends Taxes (§ 12-517-1)
  103. 517a - Capital Gains and Dividends Taxes (§ 12-517a-1 to 12-517a-2)
  104. 518 - Capital Gains and Dividends Taxes (§ 12-518-1 to 12-518-11 to 12-518-1a to 12-518-9a)
  105. 531 - The Tax on Admissions, Dues and Cabarets (§ 12-531-1 to 12-531-5)
  106. 561 - Operation of a State Lottery (§ 12-561-1 to 12-561-19)
  107. 562 - Administrative Procedures (§ 12-562-1-12-562-26)
  108. 568 - Operation of a State Lottery (§ 12-568-1 to 12-568-5)
  109. 568a - Operation of Lottery (§ 12-568a-1 to 12-568a-24)
  110. 569 - Operation of a State Lottery (§ 12-569-1 to 12-569-12)
  111. 571 - Operation of Off-Track Betting (§ 12-571-1 to 12-571-10 to 12-571-1b to 12-571-27b)
  112. 574-A - The Operation of Thoroughbred Racing except as noted (§ 12-574-A1 to 12-574-A56)
  113. 574-B - The Operation of Harness Racing (§ 12-574-B1 to 12-574-B44)
  114. 574-C - Operation of Greyhound Racing (§ 12-574-C1 to 12-574-C55 to 12-574-C56 to 12-574-C58)
  115. 574-D - Operation of Jai Alai (§ 12-574-D1 to 12-574-D35)
  116. 574-E - Licensing and Disclosure (§ 12-574-E1 to 12-574-E7)
  117. 574-F - Operation of Greyhound Racing, Jai Alai and Off-Track Betting General Provisions (§ 12-574-F1 to 12-574-F20)
  118. 578 - Licensing and Disclosure Regulations (§ 12-578-1)
  119. 584 - Licensing and Disclosure (§ 12-584-1)
  120. 585 - Licensing and Disclosure Regulations (§ 12-585-1)
  121. 602 - Petroleum Company Gross Earnings Tax (§ 12-602-1 to 12-602-2)
  122. 629 - Unincorporated Business Tax (§ 12-629-1 to 12-629-9 to 12-629-10 to 12-629-11)
  123. 638 - Neighborhood Assistance Act (§ 12-638-1 to 12-638-8)
  124. 666 - Credit for Worthless Accounts Receivable for the Tourism Account Surcharge (§ 12-666-1)
  125. 689 - Electronic Funds Transfer (§ 12-689-1 to 12-689-4)
  126. 690 - Electronic Filing of Documents (§ 12-690-1)
  127. 690(c) - Signature Alternatives (§ 12-690(c)-1)
  128. 740(a) - INCOME TAX (§ 12-740(a)-1)
  129. 865 - Online Casino Gaming, Retail and Online Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets (§ 12-865-1 to 12-865-34)

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