- Sec. 12-1. Definitions.
- Sec. 12-15. Limitations on inspection or disclosure of tax returns or return information available to the commissioner.
- Sec. 12-16. Procedure against judge of probate for failure to furnish copies.
- Sec. 12-17. Inquiries concerning records of probate court.
- Sec. 12-18. Superior court may order compliance with statute.
- Sec. 12-18a. Grants to towns for property tax relief based on population.
- Sec. 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control.
- Sec. 12-19a. Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, municipally owned airports and land taken into trust by the federal
- Sec. 12-19b. Valuation of land and buildings for grants under section 12-19a. Revaluation. Appeals.
- Sec. 12-19c. Certification and payment to each town or borough.
- Sec. 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.
- Sec. 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.
- Sec. 12-1b. Terms "Tax Commissioner", "state Tax Commissioner", "Tax Department", and "state Tax Department" deemed to mean Commissioner or Department of Revenu
- Sec. 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
- Sec. 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 re
- Sec. 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
- Sec. 12-20. Grant in lieu of taxes on property in Madison.
- Sec. 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- Sec. 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 G
- Sec. 12-20c. Municipal option to share payments in lieu of taxes with special services district.
- Sec. 12-24b. Inconsistent special acts repealed.
- Sec. 12-25. Confirmation of amount of unpaid taxes.
- Sec. 12-26. Equalization and adjustment of grand list.
- Sec. 12-27. Abstract book and lists.
- Sec. 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors.
- Sec. 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.
- Sec. 12-2c. Certification of revaluation companies.
- Sec. 12-2d. Compromises.
- Sec. 12-2e. Closing agreements.
- Sec. 12-2f. Service of notice by the commissioner.
- Sec. 12-2g. Sales tax rebate for eligible individuals.
- Sec. 12-3. Appointment and duties of Deputy Commissioner of Revenue Services.
- Sec. 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- Sec. 12-30a. Imposition of interest. Determination of basis. Regulations.
- Sec. 12-30b. Limit on interest to be paid on certain tax overpayments.
- Sec. 12-30c. Penalty imposed on promoters of abusive tax shelters.
- Sec. 12-31. Examination of books and personnel of railroad and utility companies.
- Sec. 12-32. Suits not barred by neglect of commissioner.
- Sec. 12-33. Appeals from action of Commissioner of Revenue Services.
- Sec. 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.
- Sec. 12-34. Taking of acknowledgments by employees of Department of Revenue Services.
- Sec. 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Sec. 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- Sec. 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.
- Sec. 12-34d. State Tax Review Commission reports.
- Sec. 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
- Sec. 12-3a. Penalty Review Committee. Waiver of penalties; appeals.
- Sec. 12-3b. Abatement Review Committee.
- Sec. 12-3f. Small and Medium-Sized Business Users Committee.
- Sec. 12-4. Proceedings against delinquent tax officers.
- Sec. 12-5. Fees for witnesses and service of subpoenas.
- Sec. 12-6. Audit of municipal accounts upon application of state's attorney.
- Sec. 12-7. Reports concerning assessments and collections.
- Sec. 12-7a. Commissioner to prepare and maintain a list of delinquent state taxes.
- Sec. 12-7b. Reports of certain state tax data by the commissioner to the Office of Fiscal Analysis.
- Sec. 12-8. Recording and deposit of funds.
- Sec. 12-9. Local officials to file statements concerning taxes. Penalty.
- Secs. 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 r
- Secs. 12-19d and 12-19e. Appropriation. Grants in lieu of taxes to fire district of Warehouse Point.
- Secs. 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 proper
- Secs. 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 municipa
- Secs. 12-28 and 12-29. Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies.
- Secs. 12-3c to 12-3e.