Chapter 201. State and Local Revenue Services. Department of Revenue Services
Index
- Conn. Gen. Stat. § 12-1 Definitions
- Conn. Gen. Stat. § 12-1a Department of Revenue Services. Commissioner. Successor Department to State Tax Department
- Conn. Gen. Stat. § 12-1b Terms "Tax Commissioner", "State Tax Commissioner", "Tax Department", and "State Tax Department" Deemed to Mean Commissioner Or Department of Revenue Services. Excepted Chapters
- Conn. Gen. Stat. § 12-1c Transfer of Certain Functions, Powers and Duties Under This Chapter to the Secretary of the Office of Policy and Management
- Conn. Gen. Stat. § 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 Renters Under Chapter 204a to the Secretary of the Office of Policy and Management
- Conn. Gen. Stat. § 12-2 Appointment, Powers and Duties of Commissioner of Revenue Services. Administrative Pronouncements. Contracts For the Collection of Municipal Taxes
- Conn. Gen. Stat. § 12-2a [Repealed]
- Conn. Gen. Stat. § 12-2b Duties of Secretary of Office of Policy and Management Re Municipal Assessment
- Conn. Gen. Stat. § 12-2c Certification of Revaluation Companies
- Conn. Gen. Stat. § 12-2d Compromises
- Conn. Gen. Stat. § 12-2e Closing Agreements
- Conn. Gen. Stat. § 12-2f Service of Notice By the Commissioner
- Conn. Gen. Stat. § 12-2g [Repealed]
- Conn. Gen. Stat. § 12-3 Appointment and Duties of Deputy Commissioner of Revenue Services
- Conn. Gen. Stat. § 12-3a Penalty Review Committee. Waiver of Penalties; Appeals
- Conn. Gen. Stat. § 12-3b Abatement Review Committee
- Conn. Gen. Stat. § 12-3c Criminal History Records Checks
- Conn. Gen. Stat. § 12-3d Deadline For Penalty Waiver Request
- Conn. Gen. Stat. § 12-3e Reserved For Future Use
- Conn. Gen. Stat. § 12-3f [Repealed]
- Conn. Gen. Stat. § 12-4 Proceedings Against Delinquent Tax Officers
- Conn. Gen. Stat. § 12-5 Fees For Witnesses and Service of Subpoenas
- Conn. Gen. Stat. § 12-6 Audit of Municipal Accounts Upon Application of State's Attorney
- Conn. Gen. Stat. § 12-7 Reports Concerning Assessments and Collections
- Conn. Gen. Stat. § 12-7a List of State Taxes Levied and Delinquent Taxpayers
- Conn. Gen. Stat. § 12-7b Reports of Certain Tax Data By the Commissioner to the Office of Fiscal Analysis. Tax Expenditure Report By the Office of Fiscal Analysis
- Conn. Gen. Stat. § 12-7c Report On the Overall Incidence of Certain Taxes
- Conn. Gen. Stat. § 12-8 Recording and Deposit of Funds
- Conn. Gen. Stat. § 12-9 Local Officials to File Statements Concerning Taxes. Penalty
- Conn. Gen. Stat. § 12-10 to 12-14 [Repealed]
- Conn. Gen. Stat. § 12-15 Limitations On Inspection Or Disclosure of Tax Returns Or Return Information Available to the Commissioner
- Conn. Gen. Stat. § 12-15 [Effective 1/1/2024] Limitations On Inspection Or Disclosure of Tax Returns Or Return Information Available to the Commissioner
- Conn. Gen. Stat. § 12-15a Disclosure of Returns Or Return Information; Terms
- Conn. Gen. Stat. § 12-16 Procedure Against Judge of Probate For Failure to Furnish Copies
- Conn. Gen. Stat. § 12-17 Inquiries Concerning Records of Probate Court
- Conn. Gen. Stat. § 12-18 Superior Court May Order Compliance With Statute
- Conn. Gen. Stat. § 12-18a Grants to Towns For Property Tax Relief Based On Population
- Conn. Gen. Stat. § 12-18b Grants In Lieu of Taxes On State-Owned Property, Land Held In Trust By the State For an Indian Tribe, Municipally Owned Airports and Real Property of Private Colleges, General Hospitals, Chronic Disease Hospitals and Certain Urgent Care Facilities
- Conn. Gen. Stat. § 12-18c [Repealed]
- Conn. Gen. Stat. § 12-18d Transfers From the General Fund to the Municipal Revenue Sharing Fund
- Conn. Gen. Stat. § 12-19 [Repealed]
- Conn. Gen. Stat. § 12-19a Grants In Lieu of Taxes On State-Owned Real Property, Reservation Land Held In Trust By the State For an Indian Tribe, Certain Airports and Land Taken Into Trust By the Federal Government For the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of Property Located At Bradley International Airport
- Conn. Gen. Stat. § 12-19b Valuation of Land and Buildings For Grants Under Section 12-18b Or 12-19a. Revaluation. Appeals
- Conn. Gen. Stat. § 12-19c [Repealed]
- Conn. Gen. Stat. § 12-19d and 12-19e [Repealed]
- Conn. Gen. Stat. § 12-19f Allocation of Payments In Lieu of Taxes For Torrington Courthouse
- Conn. Gen. Stat. § 12-20 [Repealed]
- Conn. Gen. Stat. § 12-20a Grants In Lieu of Taxes On Real Property of Private Colleges, General Hospitals, Chronic Disease Hospitals and Certain Urgent Care Facilities
- Conn. Gen. Stat. § 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 Guard Academy In New London
- Conn. Gen. Stat. § 12-20c Municipal Option to Share Payments In Lieu of Taxes With Special Services District
- Conn. Gen. Stat. § 12-20d Withholding of Grant In Lieu of Taxes to Member Municipality of the Metropolitan District. Failure of Member Municipality to Pay Amount Assessed For Sewer Use
- Conn. Gen. Stat. § 12-21 to 12-24a [Repealed]
- Conn. Gen. Stat. § 12-24b Inconsistent Special Acts Repealed
- Conn. Gen. Stat. § 12-24c to 12-24e [Repealed]
- Conn. Gen. Stat. § 12-25 Confirmation of Amount of Unpaid Taxes
- Conn. Gen. Stat. § 12-26 [Repealed]
- Conn. Gen. Stat. § 12-27 Abstract Book and Lists
- Conn. Gen. Stat. § 12-28 and 12-29 [Repealed]
- Conn. Gen. Stat. § 12-30 Penalty For Failure to File Return Within Time Allowed In Relation to an Extension of Time For Filing
- Conn. Gen. Stat. § 12-30a Imposition of Interest. Determination of Basis. Regulations
- Conn. Gen. Stat. § 12-30b Limit On Interest to Be Paid On Certain Tax Overpayments
- Conn. Gen. Stat. § 12-30c Penalty Imposed On Promoters of Abusive Tax Shelters
- Conn. Gen. Stat. § 12-31 [Repealed]
- Conn. Gen. Stat. § 12-32 Suits Not Barred By Neglect of Commissioner
- Conn. Gen. Stat. § 12-33 [Repealed]
- Conn. Gen. Stat. § 12-33a Court Waiver of Interest On Certain Taxes Due and Unpaid Prohibited
- Conn. Gen. Stat. § 12-34 Taking of Acknowledgments By Employees of Department of Revenue Services
- Conn. Gen. Stat. § 12-34a [Repealed]
- Conn. Gen. Stat. § 12-34b [Repealed]
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-34d [Repealed]
- Conn. Gen. Stat. § 12-34e Collection of Tax Owed to Other State Or the District of Columbia. Certification. Notice. Protest. Agreements With Other States