Conn. Gen. Stat. § 12-858 — Connecticut Code / Title 12 / Chapter 229b / Section 12-858
Sec. 12-858. Occupational employee license.
Status: in_force

(b) An occupational employee shall apply for an occupational employee license on a form and in a manner prescribed by the commissioner. Such license shall be renewed annually. The initial license application fee for an occupational employee licensee shall be fifty dollars and the annual renewal fee shall be fifty dollars. The initial license application fee shall be waived for any occupational employee who holds an active occupational gaming license issued by the department.

(c) The department shall transfer any licensing fee collected pursuant to subsection (a) of this section for an occupational employee of the holder of a master wagering license under section 12-852 , or of an online gaming operator or an online gaming service provider that is affiliated with such a holder of a master wagering license, to the State Sports Wagering and Online Gaming Regulatory Fund established under section 12-869 .
Conn. Gen. Stat. § 12-578b — Connecticut Code / Title 12 / Chapter 226 / Section 12-578b
Sec. 12-578b. Standards of operation and management for casino gaming facility.
Status: in_force

(b) The commissioner shall approve or reject a submission of standards of operation and management required under subsection (a) of this section not later than sixty days after the date on which the commissioner received such standards. If the commissioner fails to approve or reject a submission of standards of operation and management not later than sixty days after the date on which the commissioner received such standards of operation and management, such standards of operation and management shall be deemed approved. No casino gaming facility may commence casino gaming operations unless such standards of operation and management are approved by the commissioner or deemed approved.

(c) No casino gaming facility shall revise any standards of operation and management that have been approved by the commissioner or deemed approved pursuant to subsection (b) of this section unless the revision has been approved by the commissioner. If the commissioner fails to approve or reject a submitted revision not later than sixty days after the date on which the commissioner received such revision, such revision shall be deemed approved.

(d) A casino gaming facility aggrieved by an action of the commissioner under the provisions of this section may request a hearing before the commissioner. The commissioner shall hold such hearing in accordance with the provisions of chapter 54.

(e) The commissioner shall periodically review a casino gaming facility's compliance with state law and regulations governing casino gaming facilities.
Conn. Gen. Stat. § 12-242ff — Connecticut Code / Title 12 / Chapter 208b / Section 12-242ff
Sec. 12-242ff. Definitions.
Status: in_force

(1) “Affected state obligation” means a state obligation from or with respect to which certain rights are taken pursuant to section 12-242gg ;

(2) “Secretary” means the Secretary of the Office of Policy and Management or his designee;

(3) “Owner” means any person who had or has a beneficial interest in an affected state obligation at any time on or after the application date. The owner shall be the record owner of the affected state obligation or the person who had or has a beneficial interest in an affected state obligation if the record owner is a nominee or custodian provided, if the record owner holds title solely for the purposes of perfecting a security interest in such obligation, the owner is the person who granted the security interest. Owner shall include a regulated investment company, partnership, grantor trust, unit investment trust or other pass-through entity that had or has a beneficial interest in an affected state obligation. Owner shall not include shareholders, partners, beneficiaries or other persons owning an interest in such entities;

(4) “State obligation” means a bond, note or any other evidence of indebtedness issued by or on behalf of the state, its agencies, authorities, commissions or other instrumentalities, or by or on behalf of any political subdivision of the state, its agencies or instrumentalities; and

(5) “Application date” means the date established pursuant to subsection (b) of this section.

(b) The application date, as used in sections 12-242ee to 12-242yy , inclusive, shall be January 1, 1992. If the provisions of said sections or any portion thereof are found to be unconstitutional by reason of such application date in a final judgment of any court of competent jurisdiction and no appeal is taken from such judgment, then the application date shall be January 1, 1993, or each successive January first until such date no longer causes the provisions of section 4-186 , 10a-236 , 12-39 l , 12-213 , 12-225 , 12-233 or 12-242ee to 12-242yy , inclusive, or any portion thereof to be found to be unconstitutional.
Conn. Gen. Stat. § 12-161a — Connecticut Code / Title 12 / Chapter 204 / Section 12-161a
Sec. 12-161a. In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred.
Status: in_force

Cited. 236 C. 710. Trial court's decision to award the federal action attorney's fees pursuant to section was not a supplemental post-judgment award of fees but, rather, was made directly in connection with the judgment resolving the underlying tax collection action in accordance with the parties' stipulation. 330 C. 75.

Trial court improperly applied an expansive interpretation of section to characterize the attorney's fees incurred in federal action challenging state's and town's authority to impose property taxes at issue in state action as falling within ambit of fees directly related to collection proceeding before state court. 192 CA 836; judgment reversed, see 338 C. 687.
Conn. Gen. Stat. § 12-285d — Connecticut Code / Title 12 / Chapter 214 / Section 12-285d
Sec. 12-285d. Cigarette rolling machines. Licensure requirements.
Status: in_force

(b) Every person owning, leasing, possessing, controlling, operating or otherwise using any cigarette rolling machine, as described in subsection (a) of this section, at such person's retail establishment or commercial premises in this state, or permitting or allowing the operation or use at such person's retail establishment or commercial premises in this state of any such cigarette rolling machine, shall be deemed to be a tobacco product manufacturer, as defined in section 4-28h , and shall be required to secure and retain a cigarette manufacturer's license in accordance with section 12-285b .

(c) Any cigarette dealer's license or cigarette distributor's license issued under the provisions of this chapter, and any tobacco products distributor's license issued under the provisions of chapter 214a, to any person described in subsection (b) of this section shall, if such person has not secured and does not retain a cigarette manufacturer's license in accordance with section 12-285b , be subject to suspension or revocation in accordance with sections 12-295 and 12-330e . Any such person's failure to secure and retain a cigarette manufacturer's license, in accordance with section 12-285b , shall also be deemed to be a failure to comply with the provisions of chapter 219, and the seller's permit of any such person shall also be subject to suspension or revocation in accordance with section 12-409 .

(d) Any person described in subsection (b) of this section who is issued a cigarette manufacturer's license in accordance with section 12-285b and who intends to distribute in this state the cigarettes such person manufactures, shall be required to obtain a cigarette distributor's license in accordance with the provisions of this chapter. Nothing in this section shall relieve any person who has been issued a license as required by this section from the obligation to comply with all other provisions of law, including, but not limited to, the provisions of this chapter and chapters 47, 214a and 541.
Conn. Gen. Stat. § 12-172 — Connecticut Code / Title 12 / Chapter 205 / Section 12-172
Sec. 12-172. Tax liens; precedence; enforcement.
Status: in_force

See Sec. 49-73a et seq. re municipal liens on proceeds of fire insurance.

See Sec. 21-73c re constructive notice of lien.

Tax paid by mortgagee to protect the estate a charge on the land. 14 C. 32. Voluntary payment of tax not recoverable. 24 C. 88; 30 C. 395; 47 C. 294; 51 C. 259; 108 C. 48. Foreclosure, after title has become absolute, is a “transfer”. 46 C. 243. Under former statute, lien was good for all owner's taxes, both on realty and personalty, and took precedence of preexisting mortgage, notwithstanding owner had other property subject to levy. 48 C. 243. Owner of equity of redemption acquires no title, by purchase at tax sale, against mortgagee. Id., 395. Land is not rightly listed or liened in name of agent. 59 C. 423. Lien is independent of demand for, or attempt to collect, the tax. Id., 521; 103 C. 261. Land now subject to lien only for tax on itself. 60 C. 117. Under old law, section simply fixed a time beyond which tax lien shall not have precedence over other liens. 68 C. 294; 87 C. 148. Each piece of property subject to lien only for taxes assessed on it. 74 C. 94; 76 C. 699; 91 C. 336. Cited. 106 C. 547; 112 C. 654. Tax liens are superior to mortgages and in computing deficiency judgment on foreclosure should be deducted from appraised value. 116 C. 334. Cited. 121 C. 249; 135 C. 234. Liens had priority over mortgages, judgment lien and tax liens of the United States. 139 C. 363; 155 C. 340. Cited. 196 C. 355; 210 C. 175.

Cited. 21 CA 275. Section applies only to real estate sales or foreclosure by sale, and does not apply to instances of strict foreclosure. 196 CA 298.

Tax liens entirely statutory; water liens not preferred. 4 CS 431. Lien not choate until rate is set. 19 CS 340.
Conn. Gen. Stat. § 12-578j — Connecticut Code / Title 12 / Chapter 226 / Section 12-578j
Sec. 12-578j. Payment to state.
Status: in_force

(b) Notwithstanding the provisions of subsection (a) of this section, the requirement to make a payment to the state pursuant to subsection (a) of this section shall not be effective during the ten-year initial term that amendments to the Mashantucket Pequot procedures and to the Mashantucket Pequot memorandum of understanding with the Mashantucket Pequot Tribe, or a new compact with the Mashantucket Pequot Tribe, and amendments to the Mohegan compact and to the Mohegan memorandum of understanding with the Mohegan Tribe of Indians of Connecticut, or a new compact with the Mohegan Tribe of Indians of Connecticut, entered into pursuant to section 12-851 are effective, as described in subdivision (3) of subsection (b) of section 12-851 .
Conn. Gen. Stat. § 12-395 — Connecticut Code / Title 12 / Chapter 217 / Section 12-395
Sec. 12-395. Appeal of determination of domicile.
Status: in_force

(2) A finding of domicile by a court of probate in accordance with subsection (b) of section 45a-309 shall not affect the determination, for purposes of this chapter of whether a decedent died a resident of this state, except in accordance with the provisions of subsection (b) of this section.

(b) Any person aggrieved by any determination of domicile by the Commissioner of Revenue Services under the provisions of subdivision (5) of subsection (h) of section 12-391 may, not later than one month after service upon the person of notice of such determination, make a written application for a hearing to the court of probate for the district within which the decedent resided at the date of his death, or within which the commissioner contends that the decedent resided at the date of his death or, if the decedent died a nonresident of this state, in the court of probate for the district within which real estate or tangible personal property of the decedent is situated, or within which the commissioner contends that real estate or tangible personal property of the decedent is situated. Such application shall set forth in detail the objection to the determination of said commissioner and a copy of same shall be mailed to said commissioner at the time of filing. The court of probate shall assign a time and place for a hearing upon such application not less than two nor more than four weeks after receipt thereof and shall cause a copy of the order of hearing to be sent to said commissioner and to the person aggrieved by said determination at least ten days before the time of such hearing. The commissioner or any person interested may appear before the court at such hearing and be heard on any matter involved in the determination. At such hearing, the court shall determine all matters properly before it, and shall enter upon its records a decree of domicile. A copy of the decree of the court of probate shall be forwarded by the judge or clerk of such court to the commissioner and to the person aggrieved because of such determination of the commissioner. The determination by the Commissioner of Revenue Services shall be conclusive upon the state and any person aggrieved by any determination of the commissioner unless a hearing is held as provided in this subsection, in which case the decree of the court of probate shall be conclusive upon the state and any person aggrieved by such determination of the commissioner unless an appeal is taken as provided for appeals from other decrees and orders of such court.

See Sec. 52-260 re witness fees.

Section does not limit administrative remedies to appeals of determinations of domicile, but applies to appeals of the estate tax in general. 142 CA 198.
Conn. Gen. Stat. § 12-3c — Connecticut Code / Title 12 / Chapter 201 / Section 12-3c
Sec. 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
Status: in_force

(b) If a contractor or subcontractor has a contract with the Department of Revenue Services to perform work for the department that entails such contractor or subcontractor or any employee thereof to access federal tax information or return or return information, as such terms are defined in section 12-15 , such contractor or subcontractor and any such employee shall be subject to the requirements of subdivisions (1) and (2) of subsection (a) of this section prior to commencing such work and as often thereafter as required by subsection (a) of this section.
Conn. Gen. Stat. § 12-801 — Connecticut Code / Title 12 / Chapter 229a / Section 12-801
Sec. 12-801. Definitions.
Status: in_force

(1) “Board” or “board of directors” means the board of directors of the corporation;

(2) “Corporation” means the Connecticut Lottery Corporation as created under section 12-802 ;

(3) “Department” means the Department of Consumer Protection;

(4) “Division” means the former Division of Special Revenue in the Department of Revenue Services;

(5) “Fantasy contest” has the same meaning as provided in section 12-850 ;

(6) “Gaming laboratory” means a business entity that (A) specializes in the testing of technology systems for gaming operators licensed in the United States, (B) is licensed by the department as an affiliate pursuant to section 12-815a , and (C) is not owned or controlled by the corporation;

(7) “Keno” means a lottery game in which a subset of numbers are drawn from a larger field of numbers by a central computer system using an approved random number generator, wheel system device or other drawing device;

(8) “Lottery” means (A) the Connecticut state lottery conducted prior to the transfer authorized under section 12-808 by the Division of Special Revenue, (B) after such transfer, the Connecticut state lottery conducted by the corporation pursuant to sections 12-563a and 12-800 to 12-818 , inclusive, and section 12-853 , (C) the state lottery referred to in subsection (a) of section 53-278g , and (D) keno conducted by the corporation pursuant to section 12-806c , or sections 12-851 and 12-853 ;

(9) “Lottery and gaming fund” means a fund or funds established by, and under the management and control of, the corporation, into which all lottery, sports wagering and fantasy contest revenues of the corporation are deposited from which all payments and expenses of the corporation are paid and from which transfers to the General Fund or the Connecticut Teachers' Retirement Fund Bonds Special Capital Reserve Fund, established in section 10-183vv , are made pursuant to section 12-812 ;

(10) “Lottery draw game” has the same meaning as provided in section 12-850 ;

(11) “Lottery gaming system” means the complete integrated set of hardware and software elements that communicates, records, reports, captures and accounts for gaming data, including, but not limited to, issuing, canceling and validating wagers, determining winners and other functions necessary for the technological operation of the lottery;

(12) “Lottery sales agent” has the same meaning as provided in section 12-850 ;

(13) “Online lottery ticket sales” means the sale of lottery tickets for lottery draw games through the corporation's Internet web site, an online service or a mobile application, pursuant to a license issued to the corporation under section 12-853 ;

(14) “Online sports wagering” has the same meaning as provided in section 12-850 ;

(15) “Operating revenue” means total revenue received from lottery sales and sports wagering less all cancelled sales and amounts paid as prizes but before payment or provision for payment of any other expenses;

(16) “Person in charge” means the person designated by a lottery sales agent licensee, or the applicant for such a license, who is responsible for managing such agent's compliance with the provisions of chapters 226 and 229a;

(17) “Retail sports wagering” has the same meaning as provided in section 12-850 ; and

(18) “Skin” has the same meaning as provided in section 12-850 .
Conn. Gen. Stat. § 12-43 — Connecticut Code / Title 12 / Chapter 203 / Section 12-43
Sec. 12-43. Property of nonresidents.
Status: in_force

(b) At least thirty days before the expiration of the time for filing such declaration, the assessors shall mail blank declaration forms to each nonresident, or to such nonresident's attorney or agent having custody of the nonresident's taxable property, or send such forms electronically to such nonresident's electronic mail address or the electronic mail address of such nonresident's attorney or agent, provided such nonresident has requested, in writing, to receive such forms electronically. If the identity or mailing address of a nonresident taxpayer is not discovered until after the expiration of time for filing a declaration, the assessor shall, not later than ten days after determining the identity or mailing address, mail a declaration form to the nonresident taxpayer. Such taxpayer shall file the declaration not later than fifteen days after the date such declaration form is sent. Each nonresident taxpayer who fails to file a declaration in accordance with the provisions of this section shall be subject to the penalty provided in subsection (f) of section 12-41 .

(c) As used in this section, “nonresident” means a person who does not reside in the town in which such person's tangible personal property is located on the assessment day, or a company, corporation, limited liability company, partnership or any other type of business enterprise that does not have an established place for conducting business in such town on the assessment day.

See Sec. 12-71 re personal property subject to tax.

Section is merely directory. 30 C. 402. Personal property of nonresidents as a general rule not taxable. 47 C. 484. Cited. 123 C. 546; 145 C. 375; 147 C. 287. Applicability to nonresident corporations and discussed in relation to Sec. 12-59. 166 C. 405. Cited. 189 C. 690; 212 C. 167; Id., 639; 227 C. 826; 240 C. 192. Corporation's motor vehicles properly are assessed, for purposes of personal property taxation, in town in which the corporation maintains its principal place of business, irrespective of where its motor vehicles are actually located; nothing in section overrides the specific exemption from declaration of personal property provided by Sec. 12-41(b). 266 C. 706.

Cited. 29 CS 125.
Conn. Gen. Stat. § 12-573a — Connecticut Code / Title 12 / Chapter 226 / Section 12-573a
Sec. 12-573a. Operation of frontons.
Status: in_force

Cited. 189 C. 591.

Cited. 33 CS 168; 35 CS 522.
Conn. Gen. Stat. § 12-570a — Connecticut Code / Title 12 / Chapter 226 / Section 12-570a
Sec. 12-570a. Sale of an out-of-state lottery ticket: Class A misdemeanor.
Status: in_force

(b) Sale of an out-of-state lottery ticket is a class A misdemeanor.

Cited. 32 CA 849.
Conn. Gen. Stat. § 12-211 — Connecticut Code / Title 12 / Chapter 207 / Section 12-211
Sec. 12-211. Reciprocity.
Status: in_force

(b) Any tax obligation imposed by any city, county or other political subdivision of a state or foreign country on Connecticut insurance companies shall be deemed to be imposed by such state or foreign country within the meaning of this section. For the purposes of this section, the domicile of a foreign insurer shall be that state designated by the insurer in writing filed with said commissioner at the time of admission to this state or within six months after July 1, 1973, whichever date is later, and may be any one of the following states: (1) That in which the insurer was first authorized to engage in the insurance business; (2) that in which the principal place of business of such insurer in the United States is located; (3) that in which the largest deposit of trusteed assets of the insurer for the protection of its policyholders and creditors in the United States is held. Any designation so made hereunder shall be irrevocable and, if the insurer makes no such designation at or within the time provided herein, its domicile shall irrevocably be deemed to be that state in which the insurer was first authorized to engage in the insurance business in the United States. The domicile of an insurer formed under the laws of Canada or a province thereof shall be deemed to be that province in which its head office is situated.

(c) The provisions of this section shall not apply to ad valorem taxes on real or personal property, personal income taxes, fees for agents' licenses, special purpose assessments imposed in connection with particular kinds of insurance including, but not limited to, workers' compensation assessments and Insurance Guaranty Association Fund assessments, or to premium taxes on special health care plans as defined in section 38a-564 of the general statutes, revision of 1958, revised to January 1, 2013, and section 38a-551 , except in the case where another state or foreign country imposes upon Connecticut domiciled insurers retaliatory charges for such taxes, fees or assessments.

Annotations to former statute:

Recovery of tax paid under rule adopted in another state and later reversed. 79 C. 154. Rhode Island company doing business here is not entitled to deduct from gross premium income subject to tax, reinsurance premiums paid to a Connecticut company, which is not required to pay a tax to state on such premiums. 112 C. 472.

Annotation to present section:

1987 amendment clarified original intent; retaliatory tax not applicable for special purpose assessments discussed. 233 C. 243.
Conn. Gen. Stat. § 12-555b — Connecticut Code / Title 12 / Chapter 225 / Section 12-555b
Sec. 12-555b. Certificate of registration.
Status: in_force

(b) Any person desiring to engage in activities subject to this chapter shall file with the commissioner an application for a certificate of registration for each location where such activities are conducted. Each such application shall be made on a form prescribed by the commissioner and shall set forth the name under which the applicant operates or intends to operate, the location of his operations, and such other information as the commissioner requires. The application shall be signed by the owner, if a natural person, by a member or partner in the case of an association or partnership, or by an executive officer or any other person specifically authorized by the corporation to sign the application in the case of a corporation.

(c) After compliance with subsections (a) and (b) of this section by the applicant, the commissioner may grant and issue to such applicant a separate certificate for each place of operation within the state. A certificate of registration shall not be assignable and shall be valid only for the person in whose name it is issued. The certificate shall at all times be conspicuously displayed at the place for which issued. The commissioner may refuse to issue a certificate of registration if he believes that the payment of any amount due or likely to become due under this chapter is jeopardized. The commissioner may continue such refusal until he believes that the payment of such amounts are no longer in jeopardy.

(d) Whenever any person fails to comply with any provision of this chapter or any regulation of the commissioner prescribed and adopted under this chapter, the commissioner, upon hearing, after ten days notice in writing to such person, specifying the time and place of hearing and requiring him to show cause why his certificate of registration should not be revoked, may revoke or suspend any one or more of the certificates of registration held by such person. The notice may be served personally or by registered or certified mail. The commissioner shall not issue a new certificate of registration after the revocation of a certificate of registration unless he is satisfied that the former holder of the certificate of registration will comply with the provisions of this chapter.

(e) Any person who knowingly violates any provision of this section shall be fined not more than five hundred dollars or be imprisoned not more than three months or both for each offense.
Conn. Gen. Stat. § 12-237 — Connecticut Code / Title 12 / Chapter 208 / Section 12-237
Sec. 12-237. Appeal.
Status: in_force

Cited. 122 C. 145. No appeal lies from commissioner's refusal to correct return upon hearing requested and held more than one month after time for payment of tax. 124 C. 403, 409. Cited. 135 C. 63; 178 C. 243; 179 C. 363; 199 C. 346; 202 C. 412; 203 C. 455; 204 C. 137; 213 C. 220; Id., 442; 220 C. 665; 224 C. 426; 228 C. 137; 232 C. 325; 235 C. 865; 236 C. 156; Id., 701; 242 C. 599. Scope of de novo review includes power to consider all factors relevant to determination of additional tax liability and trial court was not confined to a particular legal theory underlying the resistance to deficiency assessments that was asserted at the administrative proceeding. 251 C. 748.

Cited. 17 CA 82. “Service” defined as meaning taxpayer's receipt of notice, since that construction is consistent with fairness and due process, and preserves court's subject matter jurisdiction, but after enactment of Sec. 12-2f, “service” means mailing of notice by first class mail. 73 CA 757.

Cited. 31 CS 134; 41 CS 271; 42 CS 356; 43 CS 91; Id., 314.
Conn. Gen. Stat. § 12-732 — Connecticut Code / Title 12 / Chapter 229 / Section 12-732
Sec. 12-732. Refunds.
Status: in_force

(2) On or before the sixtieth day after the mailing of the proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.

(3) The commissioner shall mail notice of his determination to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant.

(4) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-730 .

(b) (1) Notwithstanding the three-year limitation provided by subsection (a) of this section, if a taxpayer has timely complied with the requirements of subsection (b) of section 12-727 , and, as a direct result of the change to or correction of the taxpayer's federal income tax return by the United States Internal Revenue Service or other competent authority, or as a direct result of a renegotiation of a contract or subcontract with the United States, the tax that has previously been reported to be due on a tax return under this chapter has been overpaid, or as a direct result of an amendment by the taxpayer of the taxpayer's federal income tax return, the tax that has previously been reported to be due on a tax return under this chapter has been overpaid, any claim for refund subsequently filed by such taxpayer will be deemed to be timely filed.

(2) Notwithstanding the three-year limitation provided by subsection (a) of this section, if a taxpayer has timely complied with the requirements of subsection (b) of section 12-704 and as a direct result of (A) the change to or correction of taxpayer's income tax return by the tax officers or other competent authority of another state of the United States or a political subdivision thereof or the District of Columbia, the tax that has previously been reported to be due on a tax return under this chapter has been overpaid, (B) an amendment by the taxpayer of the taxpayer's income tax return to another state of the United States or a political subdivision thereof or the District of Columbia, the tax that has previously been reported to be due on a tax return under this chapter has been overpaid, or (C) a taxpayer paying an assessment issued against the taxpayer by the tax officers or other competent authority of another state of the United States or a political subdivision thereof or the District of Columbia for any taxable year for which the taxpayer has not filed an income tax return with such jurisdiction, the tax that has previously been reported to be due on a tax return under this chapter has been overpaid, any claim for refund subsequently filed by such taxpayer will be deemed to be timely filed.

Cited. 44 CS 126.
Conn. Gen. Stat. § 12-195f — Connecticut Code / Title 12 / Chapter 205 / Section 12-195f
Sec. 12-195f. Validity of liens.
Status: in_force

(1) With respect to a security interest which came into existence after tax lien filing but which (A) is in qualified property covered by the terms of a written agreement entered into before tax lien filing and constituting (i) a commercial transactions financing agreement, or (ii) an obligatory disbursement agreement, and (B) is protected under the laws of the state of Connecticut against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation. (C) For purposes of this section, (i) the term “commercial transactions financing agreement” means an agreement, entered into by a person in the course of such person's trade or business, to make loans to the taxpayer, part or all of the security for repayment of said loans being inventory acquired by the taxpayer in the ordinary course of such taxpayer's trade or business, but such an agreement shall be treated as coming within the term only to the extent that such loan is made before the forty-sixth day after the date of tax lien filing or before the lender had actual notice or knowledge of such tax lien filing, whichever is earlier. (ii) The term “qualified property”, when used with respect to a commercial transactions financing agreement, means inventory acquired by the taxpayer before the forty-sixth day after the date of tax lien filing. (iii) The term “obligatory disbursement agreement” means an agreement, entered into by a person in the course of such person's trade or business, to make disbursements, but such an agreement shall be treated as coming within the term only to the extent of disbursements which are required to be made by reason of the intervention of the rights of a person other than the taxpayer. (iv) The term “qualified property”, when used with respect to an obligatory disbursement agreement, means property subject to the lien imposed by sections 12-195a to 12-195g , inclusive, at the time of tax lien filing and, to the extent that the acquisition is directly traceable to the disbursements referred to in subparagraph (iii), property acquired by the taxpayer after tax lien filing. (v) The term “inventory” when used in this section means inventory as defined in subdivision (48) of subsection (a) of section 42a-9-102 ;

(2) With respect to a security interest which came into existence after tax lien filing by reason of disbursements made before the forty-sixth day after the date of tax lien filing, or before the person making such disbursements had actual notice or knowledge of tax lien filing, whichever is earlier, but only if such security interest (A) is in property (i) subject, at the time of tax lien filing, to the lien imposed by sections 12-195a to 12-195g , inclusive, and (ii) covered by the terms of a written agreement entered into before tax lien filing, and (B) is protected under the laws of the state of Connecticut against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation;

(3) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller's trade or business, unless at the time of such purchase such purchaser intends such purchase to, or knows such purchase will, hinder, evade, or defeat the collection of any tax under said sections;

(4) With respect to a purchase money security interest, if said purchase money security interest would be prior to a conflicting security interest in the same collateral under sections 42a-9-322 and 42a-9-324 .
Conn. Gen. Stat. § 12-638h — Connecticut Code / Title 12 / Chapter 228b / Section 12-638h
Sec. 12-638h. Records. Examinations. Hearings. Testimony.
Status: in_force

(b) The commissioner or any person authorized by him may examine the books, papers, records and equipment of any entity liable under the provisions of this chapter and may investigate the character of the business of the entity in order to verify the accuracy of any return made or, if no return is made by the entity, to ascertain and determine the amount required to be paid.

(c) The commissioner and any representative of the commissioner authorized to conduct any inquiry, investigation or hearing hereunder may administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the commissioner, the commissioner or his representative authorized to conduct such hearing and to issue such process may subpoena witnesses and require the production of books, papers and documents pertinent to such inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or other documentary evidence on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or other documentary evidence so produced shall not be used in any criminal proceeding against him. If any person disobeys such process or, having appeared in obedience thereto refuses to answer any pertinent question put to him by the commissioner or his authorized representative, or to produce any books and other documentary evidence pursuant thereto, the commissioner or such representative may apply to the superior court for the county wherein the taxpayer resides or wherein the business has been conducted, or to any judge of said court if the same is not in session, setting forth such disobedience to process or refusal to answer, and said court or such judge shall cite such person to appear before said court or such judge to answer such question or to produce such books and documentary evidence and, upon his refusal so to do, shall commit such person to a community correctional center until he testifies, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the commissioner may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify.
Conn. Gen. Stat. § 12-107a — Connecticut Code / Title 12 / Chapter 203 / Section 12-107a
Sec. 12-107a. Declaration of policy.
Status: in_force

Favorable tax treatment of farm land is intended to prevent its forced conversion to more intensive uses as the result of an assessment based on its market value rather than its current use. 156 C. 107. Cited. Id., 440. Purpose of act is to aid conservation and not merely to aid food production alone. 160 C. 71. Cited. 168 C. 319; Id., 466; 173 C. 328; 174 C. 10; 178 C. 100; 195 C. 368; 199 C. 294; 212 C. 727.

Cited. 3 CA 53.

Loam and gravel business defeats purpose set forth in section and land used for “loam farming” does not qualify as farm land. 26 CS 162. Intention of legislature was to grant special tax treatment privileges for land devoted for agricultural use. 28 CS 97. Cited. 34 CS 52.
Conn. Gen. Stat. § 12-7c — Connecticut Code / Title 12 / Chapter 201 / Section 12-7c
Sec. 12-7c. Report on the overall incidence of certain taxes.
Status: in_force

(1) The report shall include incidence projections for each such tax and shall present information on the distribution of the tax burden as follows:

(A) For individuals:

(i) Income classes, including income distribution and population distribution expressed for (I) every ten percentage points, (II) the top five per cent of all income taxpayers, (III) the top one per cent of all income taxpayers, and (IV) the top one-half of one per cent of all income taxpayers;

(ii) For each income class, the percentage of taxpayers who (I) are homeowners, (II) are single, (III) are married, (IV) are seniors, or (V) have children;

(iii) Effective tax rates by population distribution expressed as state taxes compared to local taxes;

(iv) Effective tax rates by population distribution expressed as taxes imposed on businesses compared to taxes imposed on individuals; and

(v) Other appropriate taxpayer characteristics, as determined by said commissioner.

(B) For businesses:

(i) Business size as established by gross receipts;

(ii) Legal organization; and

(iii) Industry by NAICS code.

(2) In addition to the information required under subdivision (1) of this subsection, the report shall include the following:

(A) For the personal income tax, information on the distribution of the property tax credit under section 12-704c , the earned income tax credit under section 12-704e , the affected business entity tax credit under section 12-699 and any other modification against the personal income tax that resulted in a revenue loss to the state of at least twenty-five million dollars in the most recent fiscal year prior to the submission of each report. Each such distribution shall be expressed for (i) every ten percentage points, (ii) the top five per cent of all income taxpayers, (iii) the top one per cent of all income taxpayers, and (iv) the top one-half per cent of all income taxpayers;

(B) For property tax, to the extent available, information on the distribution of residential and commercial property and for residential property, the distribution of homeowners and renters; and

(C) For any other tax other than the personal income tax or property tax that generated at least one hundred million dollars in the most recent fiscal year prior to the submission of each report, information on the distribution of any modification against such tax that resulted in a revenue loss to the state of at least twenty-five million dollars in the most recent fiscal year prior to the submission of each report. Each such distribution shall be expressed for (i) every ten percentage points, (ii) the top five per cent of all taxpayers paying such tax, (iii) the top one per cent of all taxpayers paying such tax, and (iv) the top one-half per cent of all taxpayers paying such tax.

(b) The Commissioner of Revenue Services may enter into a contract with any public or private entity for the purpose of preparing the report required pursuant to subsection (a) of this section, provided, if the commissioner enters into such contract, the commissioner shall include in such report the resources that the commissioner deems necessary to allow the Department of Revenue Services to prepare such report in-house.
Conn. Gen. Stat. § 12-726 — Connecticut Code / Title 12 / Chapter 229 / Section 12-726
Sec. 12-726. Information required in returns of partnerships and S corporations doing business in this state.
Status: in_force

(b) Each S corporation doing business in this state or having any income derived from or connected with sources within this state, determined in accordance with the provisions of this chapter, shall make a return for the taxable year setting forth all items of income, gain, loss and deduction, and the name, address and Social Security or federal employer identification number of each shareholder, whether or not a resident of this state, the amount of each shareholder's pro rata share of (1) such S corporation's separately and nonseparately computed items, as described in Section 1366 of the Internal Revenue Code, (2) any modification described in section 12-701 which relates to an item of such S corporation's income, gain, loss or deduction, (3) such S corporation's separately and nonseparately computed items, as described in Section 1366 of the Internal Revenue Code, to the extent derived from or connected with sources within this state, as determined under this chapter, (4) any modification described in section 12-701 which relates to an item of such S corporation's income, gain, loss or deduction, to the extent derived from or connected with sources within this state, as determined under this chapter, and (5) the direct pro rata share of the tax imposed on the S corporation under section 12-699 and the indirect pro rata share of the tax imposed on any upper-tier entity under section 12-699 , and such other pertinent information as the Commissioner of Revenue Services may prescribe by regulations and instructions. Such return shall be filed on or before the fifteenth day of the third month following the close of each taxable year. The S corporation shall, on or before the day on which such return is filed, furnish to each person who was a shareholder during the taxable year a copy of such information as shown on the return. By way of example and not of limitation, and for purposes of this section, an S corporation that has a substantial economic presence within this state, as evidenced by a purposeful direction of business toward this state, examined in light of the frequency, quantity and systematic nature of the S corporation's economic contacts with this state, without regard to physical presence, shall, to the extent permitted by the Constitution of the United States, be considered to be doing business in this state.
Conn. Gen. Stat. § 12-137 — Connecticut Code / Title 12 / Chapter 204 / Section 12-137
Sec. 12-137. Appointment of acting tax collectors.
Status: in_force

Cited. 22 CS 127; 41 CS 267.
Conn. Gen. Stat. § 12-454 — Connecticut Code / Title 12 / Chapter 220 / Section 12-454
Sec. 12-454. Seizure and sale for nonpayment of taxes.
Status: in_force

(b) Any person claiming an interest in such alcoholic beverages so seized may make a written application to the Commissioner of Revenue Services for a hearing within one week after the date of such seizure, stating his interest in such beverages and his reasons why they should not be forfeited under the provisions of this section. Upon receipt of such application the Commissioner of Revenue Services shall thereupon, with reasonable promptitude, assign a date for such hearing and give notice as to the time thereof to any person or persons making such application. At such hearing the Commissioner of Revenue Services shall determine whether such alcoholic beverages should be forfeited, and notice of such ruling shall be forwarded to each applicant claiming to have an interest in such beverages.

(c) Any person aggrieved by any such ruling may appeal therefrom to the superior court for the judicial district of New Britain within fourteen days thereafter, and no sale of any alcoholic beverages seized in accordance with the provisions of subsection (a) of this section shall be made until the time provided for such appeal has expired, or unless no application has been made for a hearing within the seven-day period following the date of seizure.

(d) No public auction shall be held as provided in subsection (a) of this section until such auction has been advertised in a newspaper published or having a circulation in the town in which such seizure occurred at least five days before the date of such auction.

(e) Any alcoholic liquor sold under the provisions of this section shall be sold only to a member of the public who purchases such liquor for his own consumption or to a permittee authorized by law to retail the kind of liquor so sold.

(f) The seizure and sale of any alcoholic beverages under the provisions of this section shall not relieve any person from a fine or penalty for a violation of any of the provisions of this chapter or of chapter 545.
Conn. Gen. Stat. § 12-832 — Connecticut Code / Title 12 / Chapter 229a / Section 12-832
Sec. 12-832. Confirmation of assignment. Agreement by assignee. Further assignments.
Status: in_force

(b) Any assignee of a lottery prize, by acceptance of the lottery prize in accordance with sections 12830 to 12834, inclusive, agrees to be bound by the general statutes, regulations and all duly enacted rules of the Connecticut Lottery Corporation. All further assignments of lottery prizes shall be subject to the same restrictions and requirements as the initial assignment.
Conn. Gen. Stat. § 12-39l — Connecticut Code / Title 12 / Chapter 202 / Section 12-39l
Sec. 12-39l. Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
Status: in_force

(b) The Chief Court Administrator shall appoint two judges of the Superior Court to hear tax appeals. If practicable, the judges shall hear the appeals for not less than eighteen months. The appeals may be heard at the judicial district that the Chief Court Administrator deems appropriate.

(c) The Chief Court Administrator shall adopt the policies and procedures necessary to implement the provisions of this section.

See Sec. 8-132 re referral of application re statement of compensation to a judge appointed to hear tax appeals.
Conn. Gen. Stat. § 12-439 — Connecticut Code / Title 12 / Chapter 220 / Section 12-439
Sec. 12-439. Payment of tax. Penalties for nonpayment.
Status: in_force

(b) Payment of any tax hereunder may be made by bank draft, check or money order, or in such other form or manner as suits the convenience of the taxpayer, provided no payment shall operate to discharge any taxpayer from liability for any tax imposed by this chapter except to the extent to which such payment is made in lawful money of the United States or in a form that in regular course of business can be converted thereinto. In the case of any invalid payment, every recourse of the state for the collection of the amount of such tax, as herein authorized, shall continue to be available, and further penalties shall accrue as though such invalid payment had not been made, and the commissioner may thereafter determine the manner of making subsequent payments by the taxpayer concerned. The commissioner shall issue his receipt to any taxpayer for any payment upon request. He shall deposit daily all receipts with the State Treasurer. Such deposit shall operate as a full discharge of the commissioner of all liability therefor.

See Sec. 4-32 re state revenue accounting procedure.
Conn. Gen. Stat. § 12-289a — Connecticut Code / Title 12 / Chapter 214 / Section 12-289a
Sec. 12-289a. Vending machines: Placement restrictions. Penalties.
Status: in_force

(b) The Commissioner of Revenue Services shall assess any person, dealer or distributor who violates the provisions of this section a civil penalty of two hundred fifty dollars for a first violation and five hundred dollars for a second violation within eighteen months. For a third violation within eighteen months, such penalty shall be five hundred dollars and any such machine shall be immediately removed from such area, facility or business and no such machine may be placed in such area, facility or business for a period of one year following such removal.

(c) Nothing in this section shall be construed as limiting a town or municipality from imposing more restrictive conditions on the use of vending machines for the sale of cigarettes. A municipality shall be responsible for the enforcement of such conditions.

Town ordinance prohibiting all cigarette vending machines within town borders is valid and is not preempted by statute since it addresses matter of concurrent state and local concern, does not conflict with statute and is rationally related to protection of community's public health, safety and general welfare. 256 C. 105.
Conn. Gen. Stat. § 12-268j — Connecticut Code / Title 12 / Chapter 212a / Section 12-268j
Sec. 12-268j. Tax to be in lieu of certain other taxes.
Status: in_force

(b) The taxation provided for in chapter 211 upon gross earnings in any year shall be in lieu of all taxes with respect to such year on part of the tangible personal property that is used both to render telecommunications service subject to tax under chapter 219 and to render community antenna television service or a certified competitive video service subject to tax under chapter 219. The portion of such property in lieu of which taxation is provided for in chapter 211 and which is exempt from property tax is determined as provided in section 12-80b , except as provided in subsection (a) of this section.

Cited. 180 C. 409.
Conn. Gen. Stat. § 12-32 — Connecticut Code / Title 12 / Chapter 201 / Section 12-32
Sec. 12-32. Suits not barred by neglect of commissioner.
Status: in_force

Corporation itself is real debtor for unpaid taxes. 68 C. 311. Such a tax is valid, though nonresidents own stock and result is payment of higher tax paid by them than by resident stockholders. 185 U.S. 364.

Cited. 2 CA 303.
Conn. Gen. Stat. § 12-217aa — Connecticut Code / Title 12 / Chapter 208 / Section 12-217aa
Sec. 12-217aa. Order of credits.
Status: in_force

(b) In no event shall any credit be claimed more than once.

(c) The rebate allowed pursuant to section 32-7t shall be claimed after all other credits have been claimed.
Conn. Gen. Stat. § 12-147 — Connecticut Code / Title 12 / Chapter 204 / Section 12-147
Sec. 12-147. Payment and deposit of moneys collected by collector. Treasurer to examine books.
Status: in_force

See Sec. 12-150 re penalty for violation of provisions of this section.

Neglect to pay over monthly, though violation of duty, did not constitute a defalcation. 112 C. 326.
Conn. Gen. Stat. § 12-9 — Connecticut Code / Title 12 / Chapter 201 / Section 12-9
Sec. 12-9. Local officials to file statements concerning taxes. Penalty.
Status: in_force

See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
Conn. Gen. Stat. § 12-7 — Connecticut Code / Title 12 / Chapter 201 / Section 12-7
Sec. 12-7. Reports concerning assessments and collections.
Status: in_force

See Sec. 12-1c re transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
Conn. Gen. Stat. § 12-171 — Connecticut Code / Title 12 / Chapter 205 / Section 12-171
Sec. 12-171. Definitions.
Status: in_force

Former statute cited. 131 C. 54.
Conn. Gen. Stat. § 12-302 — Connecticut Code / Title 12 / Chapter 214 / Section 12-302
Sec. 12-302. Distributors to affix stamps.
Status: in_force

(b) No distributor shall affix, or cause to be affixed, to a package of cigarettes sold or distributed by such distributor, stamps, if the package (1) is not labeled in conformity with the requirements of the federal Cigarette Labeling and Advertising Act, 79 Stat. 282, 15 USC 1331 et seq., or any other federal requirement for the placement of labels, warnings and other information, applicable to packages of cigarettes that are intended to be sold within the United States; (2) bears any label or notice prescribed by the United States Department of Treasury to identify cigarettes intended for export and exempt from tax by the United States pursuant to 26 USC 5704(b), including “For export only”, “U.S. Tax-exempt”, “For use outside U.S.” or similar wording indicating that the manufacturer did not intend that the product be sold within the United States, including any notice or label described in 27 CFR 290.185; (3) has been imported into the United States after January 1, 2000, in violation of 26 USC 5754 or regulations adopted thereunder; (4) in any way violates federal trademark or copyright law or if all federal taxes due have not been paid on the cigarettes; (5) has been modified or altered by a person other than the manufacturer or person specifically authorized by the manufacturer, including modification or alteration by the placement of a sticker or label to cover information, including the wording, labels or warnings described in subdivision (1) or (2) of this subsection, on the package; (6) is of a brand family or of a tobacco product manufacturer not included in the Connecticut Tobacco Directory maintained by the Commissioner of Revenue Services pursuant to section 4-28m ; or (7) is of cigarettes not included in the Connecticut Fire Safe Cigarette Directory maintained by the State Fire Marshal pursuant to section 29-420 .
Conn. Gen. Stat. § 12-144b — Connecticut Code / Title 12 / Chapter 204 / Section 12-144b
Sec. 12-144b. Application of tax payments.
Status: in_force

Tax lien assigned by municipality was no longer debt owed to municipality, and municipality had no legal obligation to forward post-assignment tax payment to debtor or assignee rather than applying such payment to other taxes debtor owed to municipality. 220 CA 667.
Conn. Gen. Stat. § 12-15a — Connecticut Code / Title 12 / Chapter 201 / Section 12-15a
Sec. 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department.
Status: in_force

(b) No member of an organized local police department who receives any return or return information pursuant to this section may disclose such return or return information except in connection with a criminal prosecution, including any judicial proceeding related thereto, when such return or return information is directly involved in and necessary to such prosecution. Any person who violates this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.
Conn. Gen. Stat. § 12-431 — Connecticut Code / Title 12 / Chapter 219 / Section 12-431
Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
Status: in_force

(2) No use tax shall be payable in cases of purchase (A) when the purchaser is the spouse, mother, father, brother, sister or child of the seller, (B) when a motor vehicle or vessel is sold in connection with the organization, reorganization or liquidation of an incorporated business, provided the last taxable sale or use of the motor vehicle or vessel was subjected to a tax imposed by this chapter and the purchaser is the incorporated business or a stockholder thereof, (C) when a motor vehicle is sold in connection with the organization or termination of a partnership or limited liability company, provided the last taxable sale or use of the motor vehicle was subjected to a tax imposed by this chapter and the purchaser is the partnership or limited liability company, as the case may be, or a partner or member thereof as the case may be, or (D) when a motor vehicle which has been declared a total loss pursuant to the provisions of section 1416c is rebuilt for sale or use, provided the purchaser was subjected to the tax imposed by this chapter for the last taxable sale of said vehicle.

(3) When a motor vehicle in which special equipment has previously been installed exclusively for the use of a person with physical disabilities is sold for use by a person with physical disabilities, the purchaser shall pay a use tax on the total purchase price of the vehicle, less the portion of such price attributable to such special equipment. Unless established otherwise, the portion of the purchase price attributable to the motor vehicle shall be deemed to be the value determined pursuant to subsection (b) of this section.

(b) In order to determine the total purchase price of a motor vehicle for the purposes of this section, the commissioner shall, by regulation, adopt by reference a book of valuations, for various purposes, of motor vehicles published by a nationally recognized organization. The commissioner shall, by regulation, determine which of the various valuations of motor vehicles contained in any such book is appropriate for the purposes of this section and such value shall, regardless of the value placed on the motor vehicle at the time of the purchase by the parties to such transaction, be presumed to be the total purchase price of such motor vehicle for the purposes of this section unless the purchaser can prove to the satisfaction of the commissioner that such value is incorrect.

See Sec. 14-379 for definition of “snowmobile”.

Transfer to corporation under former statute. 144 C. 569.
Conn. Gen. Stat. § 12-326b — Connecticut Code / Title 12 / Chapter 214 / Section 12-326b
Sec. 12-326b. Sale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.
Status: in_force

(b) No distributor shall, with intent to injure competitors or destroy or substantially lessen competition, sell cigarettes in this state below cost and no distributor shall, with intent to injure competitors or destroy or substantially lessen competition, buy cigarettes in this state below cost.

(c) A violation of subsection (b) of this section shall be an unfair or deceptive act or practice pursuant to subsection (a) of section 42-110b .
Conn. Gen. Stat. § 12-344a — Connecticut Code / Title 12 / Chapter 216 / Section 12-344a
Sec. 12-344a. Additional amount added to tax.
Status: in_force

(b) With respect to the estate of any person whose death occurs on or after July 1, 1983, there shall be added to the tax imposed by the provisions of this chapter, including the amount of tax added in accordance with subsection (a) of this section, and subject to the provisions of subsection (c) of this section, an amount determined as ten per cent of the tax so imposed and computed under said provisions. The additional amount of tax determined in accordance with this subsection shall constitute a part of the tax imposed by the provisions of this chapter and shall be computed and assessed, become due and be paid, collected and enforced as provided in this chapter. The estate of any person whose death occurs prior to July 1, 1983, shall be subject to the provisions of this chapter applicable to such estate at the time of such person's death.

(c) The additional amount of tax imposed in accordance with subsection (b) of this section shall not be applicable with respect to any real property in the estate of the decedent passing to any natural or adopted descendant of the decedent, which real property is classified as farm land in accordance with section 12-107c at the time of the decedent's death.

Cited. 215 C. 633.
Conn. Gen. Stat. § 12-154 — Connecticut Code / Title 12 / Chapter 204 / Section 12-154
Sec. 12-154. Proceedings against collector for failure to pay taxes collected or to perform duties.
Status: in_force

See Sec. 12-168 re indemnification of tax collector in the absence of negligence or wilful misconduct.

Collector in default committed to jail without trial. 65 C. 30. Town, not collector, owns money; presumption that checks accepted by him were cashed. 73 C. 95.
Conn. Gen. Stat. § 12-132 — Connecticut Code / Title 12 / Chapter 204 / Section 12-132
Sec. 12-132. Form and tax warrant.
Status: in_force

To A.B., collector of taxes of the (here insert the name of community laying the tax), in the county of ...., greeting: By authority of the state of Connecticut, you are hereby commanded forthwith to collect of each person named in the annexed list his proportion of the same, as therein stated, being a tax laid by (name of community), on the .... day of ...., A.D. 20... And you are to pay the amount of said tax, less abatements, and less taxes the lien for which has been continued by certificate to the treasurer of said (name of the community), on or before the .... day of ...., A.D. 20... And if any person fails to pay his proportion of said tax, upon demand, you are to levy upon his goods and chattels, and dispose of the same as the law directs; and after satisfying said tax and the lawful charges, return the surplus, if any, to him; and if such goods and chattels do not come to your knowledge, you are to levy upon his real estate, and sell enough thereof to pay his tax and the costs of levy, and give to the purchaser a deed thereof.

Dated at .... this .... day of ...., A.D. 20...

A.B.,

Judge of the Superior Court

or Justice of the peace.

The form given need not be strictly pursued. 50 C. 81. Is in the nature of a final execution. 103 C. 260. Cited. 106 C. 230.
Conn. Gen. Stat. § 12-2c — Connecticut Code / Title 12 / Chapter 201 / Section 12-2c
Sec. 12-2c. Certification of revaluation companies.
Status: in_force

Application of statute to board of tax review and its employees discussed. 184 C. 326. Cited. 195 C. 48.
Conn. Gen. Stat. § 12-7d — Connecticut Code / Title 12 / Chapter 201 / Section 12-7d
Sec. 12-7d. Report on the state tax gap.
Status: in_force

(1) Estimate the state tax gap and develop an overall strategy to promote compliance and discourage tax avoidance. Such estimate shall include an analysis of income distribution and population distribution expressed for (A) every ten percentage points, (B) the top five per cent of all income taxpayers, (C) the top one per cent of all income taxpayers, and (D) the top one-half of one per cent of all income taxpayers. As used in this section, “tax gap” means the difference between taxes and fees owed under full compliance with all state tax laws and the state taxes and fees voluntarily paid, where such difference may be due to a failure to file taxes, underreporting of tax liability or not paying all taxes and fees owing;

(2) Evaluate the specific staffing needs of the Department of Revenue Services to implement such overall strategy and reduce the state tax gap and determine the progress made, if any, towards filling such staffing needs; and

(3) Conduct (A) a cost benefit analysis of each major tax compliance initiative undertaken by the department in the preceding fiscal year, including tax amnesty programs, and (B) an analysis of audit rates, by income level, undertaken by the department in the preceding fiscal year.

(b) On or before December 15, 2024, and annually thereafter, the commissioner shall submit a report, in accordance with the provisions of section 11-4a , to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding and appropriations. Such report shall be posted on the Department of Revenue Service's Internet web site and shall include (1) the tax gap estimate and analysis and the compliance strategy developed under subdivision (1) of subsection (a) of this section and any information supporting the amount of the tax gap estimate, (2) a summary of the evaluation and determination of the department's staffing needs under subdivision (2) of subsection (a) of this section, and (3) the findings of the analyses conducted under subdivision (3) of subsection (a) of this section.

(c) On or before July 1, 2025, the commissioner shall publish a plan that includes the department's measurable goals for closing the tax gap, specific strategies to achieve such goals and a timetable to measure progress towards closing the tax gap. Such plan shall be posted on the department's Internet web site and updated annually.
Conn. Gen. Stat. § 12-175 — Connecticut Code / Title 12 / Chapter 205 / Section 12-175
Sec. 12-175. Further continuance of lien.
Status: in_force

See Sec. 7-34a re town clerks' fees.

Running of statute of limitations tolled by filing of petition in bankruptcy. 210 C. 175.

Cited. 11 CA 308; 22 CA 517.
Conn. Gen. Stat. § 12-242f — Connecticut Code / Title 12 / Chapter 208 / Section 12-242f
Sec. 12-242f. Obligations of fiduciary.
Status: in_force

See Sec. 12-224 re returns made by fiduciaries.
Conn. Gen. Stat. § 12-62l — Connecticut Code / Title 12 / Chapter 203 / Section 12-62l
Sec. 12-62l. Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
Status: in_force

(b) The assessor or board of assessors of any municipality that elects, pursuant to subsection (a) of this section, not to implement a revaluation of real property for the 2003 assessment year shall prepare a revised grand list for said assessment year, which shall reflect the assessments of real estate according to the grand list in effect for the assessment year commencing October 1, 2002, subject only to transfers of ownership, additions for new construction and reductions for demolitions. Such assessor shall send notice of any increase in the valuation of real estate over the valuation of such real estate as of October 1, 2002, or notice of the valuation of any real estate which is on the grand list to be effective for the October 1, 2003, assessment year but was not on such list in the prior assessment year, to the last-known address of the person whose valuation is so affected, and such person shall have the right to appeal such increase or valuation during the next regular session of the board of assessment appeals at which real estate appeals may be heard.
Conn. Gen. Stat. § 12-225 — Connecticut Code / Title 12 / Chapter 208 / Section 12-225
Sec. 12-225. Supplemental and amended returns. Refund claim.
Status: in_force

(b) (1) Any company which fails to include in its return items of deductions or includes items of nontaxable income or makes any other error in such return may, within three years from the due date of the return, file with the commissioner an amended return, together with a claim for refund of taxes overpaid as shown by such amended return. Failure to file a claim within the time prescribed in this section constitutes a waiver of any demand against the state on account of overpayment. The commissioner shall, within one hundred eighty days of the receipt of such claim, determine whether such claim is valid and, if so, the commissioner shall notify the State Comptroller of the amount of such refund and the State Comptroller shall draw an order on the State Treasurer in the amount thereof for payment to such company. If the commissioner determines that such claim is not valid, either in whole or in part, he shall mail notice of the proposed disallowance in whole or in part of the claim to the company which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amount as to which the company has filed, as provided in subdivision (2) of this subsection, a written protest with the commissioner. For the purposes of computing any refund due or adjusting net income as a result of the inclusion of income, the taxation of which by the state of Connecticut is prohibited by federal law, including the Constitution of the United States, as applied, no expenses related to such income shall be deducted in computing net income under this chapter.

(2) On or before the sixtieth day after the mailing of the proposed disallowance, the company may file with the commissioner a written protest against the proposed disallowance in which it sets forth the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the company has so requested, may grant or deny the company or its authorized representatives an oral hearing.

(3) The commissioner shall mail notice of his determination to the company, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the company.

(4) The action of the commissioner on the company's protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the company unless within such period the company seeks judicial review of the commissioner's determination pursuant to section 12-237 .

History discussed. 153 C. 111. Cited. 178 C. 243.

Cited. 44 CS 90.
Conn. Gen. Stat. § 12-217aaa — Connecticut Code / Title 12 / Chapter 208 / Section 12-217aaa
Sec. 12-217aaa. Accumulated research and development tax credits.
Status: in_force

(b) The commissioner shall establish and administer a program to allow businesses in the state to utilize accumulated credits against the tax imposed under this chapter and chapter 219 in exchange for (1) capital projects, planned or underway, in the state that propose to (A) expand the scale or scope of such business, (B) increase employment at such business, or (C) generate a substantial return to the state economy, or (2) human capital investment. A business seeking to utilize accumulated credits under this section shall submit to the commissioner, on forms provided by the commissioner, an application that shall include, but not be limited to: (A) A detailed plan outlining the capital project or human capital investment, (B) the term of such project or investment, (C) the estimated costs of such project or investment, and (D) the amount of accumulated credits the business proposes it be allowed to utilize under this section. The commissioner shall perform an econometric analysis of each application and shall only approve an application if he or she determines that such project or investment will generate revenues for the state that exceed the amount of the accumulated credits proposed to be utilized. The amount of such accumulated credits shall be subject to confirmation, in accordance with the provisions of this title, by the Commissioner of Revenue Services in consultation with the commissioner.

(c) The commissioner shall determine, in consultation with the Commissioner of Revenue Services and the Secretary of the Office of Policy and Management, when such accumulated credits may be utilized by the business, provided the commissioner shall not approve the utilization of the accumulated credits until the capital project or human capital investment under subsection (b) of this section generates revenues for the state that exceed the amount of the accumulated credits proposed to be utilized.

(d) The total amount of accumulated credits used under this section, at full value, and the investments made under section 12-217bbb shall not exceed fifty million dollars in the aggregate.

(e) The commissioner may adopt regulations, in accordance with the provisions of chapter 54, to implement the provisions of this section.

(f) Not later than February 1, 2019, and annually thereafter, the commissioner shall include in the annual report required under section 32-1m : (1) Information on the number of applications received and the number of applications approved under this section; (2) the status of the capital projects or human capital investments associated with such approved applications; (3) the amount of accumulated credits that are proposed to be utilized under this section; and (4) (A) the amount and type of state revenue generated in connection with each such capital project or human capital investment to date, and (B) the projected amount and type of such revenue for the five succeeding fiscal years after completion of such capital project or human capital investment.
Conn. Gen. Stat. § 12-268h — Connecticut Code / Title 12 / Chapter 212a / Section 12-268h
Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds.
Status: in_force

(b) The taxes imposed by chapters 210, 211 and 212 shall be payable to the Commissioner of Revenue Services. All funds received by the Commissioner of Revenue Services under the provisions of said chapters shall be recorded with the Comptroller and shall be deposited daily with the State Treasurer. The commissioner shall issue his receipt to any taxpayer for any payment upon request.

See Sec. 4-32 re state revenue accounting procedure.
Conn. Gen. Stat. § 12-429 — Connecticut Code / Title 12 / Chapter 219 / Section 12-429
Sec. 12-429. Oaths and subpoenas.
Status: in_force

Order issued pursuant to section is not final and appealable, discussed. 194 C. 245.
Conn. Gen. Stat. § 12-39f — Connecticut Code / Title 12 / Chapter 202 / Section 12-39f
Sec. 12-39f. Refund of state taxes. Limit on interest added or awarded.
Status: in_force

(b) Notwithstanding any provision of law, interest added to a refund of tax issued by the Commissioner of Revenue Services for a tax period shall not exceed five million dollars and no court may award interest in excess of five million dollars in any tax appeal in connection with a claim for refund of tax for a tax period.

See Sec. 12-39w re prohibition and time limit applicable to refund claims.
Conn. Gen. Stat. § 12-211b — Connecticut Code / Title 12 / Chapter 207 / Section 12-211b
Sec. 12-211b. Order of credits claimed.
Status: in_force

(1) Any credit that may be carried backward to a preceding calendar year or years shall first be claimed (A) with any credit carry-back that will expire first being claimed prior to any credit carry-back that will expire later or will not expire at all, and (B) if the credit carry-backs will expire at the same time, in the order in which the company may receive the maximum benefit;

(2) Any credit that may not be carried backward to a preceding calendar year or years and that may not be carried forward to a succeeding calendar year or years shall next be claimed, in the order in which the company may receive the maximum benefit; and

(3) Any credit that may be carried forward to a succeeding calendar year or years shall next be claimed (A) with any credit carry-forward that will expire first being claimed prior to any credit carry-forward that will expire later or will not expire at all, and (B) if the credit carry-forwards will expire at the same time, in the order in which the company may receive the maximum benefit.

(b) In no event shall any credit be claimed more than once.
Conn. Gen. Stat. § 12-495 — Connecticut Code / Title 12 / Chapter 223 / Section 12-495
Sec. 12-495. Payment of tax. Endorsement.
Status: in_force

“$ Conveyance Tax received.

....

Town Clerk of ....”.

Any deed, instrument or writing so endorsed shall thereafter be recorded by the town clerk. The record of such receipt shall be conclusive proof that the amount of tax stated thereon has been paid.

Cited. 215 C. 197. Tax is assessed on consideration received by transferor, not on total consideration paid by buyer, and therefore commissioner could assess against land sellers a tax only on the consideration they received, which was the payment for the lots. 279 C. 465.
Conn. Gen. Stat. § 12-519 — Connecticut Code / Title 12 / Chapter 224 / Section 12-519
Sec. 12-519. Penalties for wilful failure to comply with requirements of this chapter.
Status: in_force

(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, return, account, statement, or other document, known by him to be fraudulent or false in any material matter, shall, in addition to any other penalty provided by law, be guilty of a class D felony. No person shall be charged with an offense under both subsection (a) or (b) of this section in relation to the same tax period but such person may be charged and prosecuted for both such offenses upon the same information.
Conn. Gen. Stat. § 12-575c — Connecticut Code / Title 12 / Chapter 226 / Section 12-575c
Sec. 12-575c. Combination of pari-mutuel betting into single pool.
Status: in_force

(b) The commissioner may permit all pari-mutuel betting conducted at any facility conducting betting under a pari-mutuel system within the state which is based on the results of any event which occurs at such facility, to be combined with the betting on such event at another facility where pari-mutuel betting is conducted, whether such facility is within or without the state, as a single pool for each event.
Conn. Gen. Stat. § 12-452 — Connecticut Code / Title 12 / Chapter 220 / Section 12-452
Sec. 12-452. Penalties for wilful violations concerning payment of tax or filing returns or other documents. Claim for refund.
Status: in_force

(b) Any person who wilfully delivers or discloses to the commissioner or his authorized agent any list, return, account, statement, or other document, known by him to be fraudulent or false in any material matter, shall, in addition to any other penalty provided by law, be guilty of a class D felony. No person shall be charged with an offense under both subsections (a) and (b) of this section in relation to the same tax period but such person may be charged and prosecuted for both such offenses upon the same information.

(c) (1) Any person believing that he has overpaid any tax due under the provisions of this chapter may file, in writing, a claim for refund with the commissioner within three years from the due date for which such overpayment was made, stating the specific grounds upon which the claim is founded. Failure to file a claim within the time prescribed in this subsection constitutes a waiver of any demand against the state on account of such overpayment. Not later than ninety days following receipt of such claim for refund, the commissioner shall determine whether such claim is valid and, if so determined the commissioner shall notify the State Comptroller of the amount of such refund and the State Comptroller shall draw an order on the State Treasurer in the amount thereof for payment to the claimant. If the commissioner determines that such claim is not valid, either in whole or in part, he shall mail notice of the proposed disallowance in whole or in part of the claim to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of disallowance in each case decided in whole or in part adversely to the claimant. Sixty days after the date on which it is mailed, a notice of proposed disallowance shall constitute a final disallowance except only for such amounts as to which the claimant has filed, as provided in subdivision (2) of this subsection, a written protest with the commissioner.

(2) On or before the sixtieth day after the mailing of the proposed disallowance, the claimant may file with the commissioner a written protest against the proposed disallowance in which the claimant sets forth the grounds on which the protest is based. If the protest is filed, the commissioner shall reconsider the proposed disallowance and, if the claimant has so requested, may grant or deny the claimant or the claimant's authorized representatives an oral hearing.

(3) The commissioner shall mail notice of his determination to the claimant, which notice shall set forth briefly the commissioner's findings of fact and the basis of decision in each case decided in whole or in part adversely to the claimant.

(4) The action of the commissioner on the claimant's protest shall be final upon the expiration of one month from the date on which he mails notice of his action to the claimant unless within such period the claimant seeks judicial review of the commissioner's determination pursuant to section 12-448 .
Conn. Gen. Stat. § 12-330a — Connecticut Code / Title 12 / Chapter 214a / Section 12-330a
Sec. 12-330a. Definitions.
Status: in_force

(1) “Commissioner” means the Commissioner of Revenue Services;

(2) “Tobacco products” means any product, regardless of form, that is made from or otherwise contains tobacco, but shall not include any cigarette, as defined in section 12-285 , any electronic nicotine delivery system, as defined in section 21a-415 , or any vapor product, as defined in section 21a-415 ;

(3) “Distributor” means (A) any person in this state engaged in the business of manufacturing tobacco products, (B) any person who purchases untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or (C) any person who imports into this state untaxed tobacco products, at least seventy-five per cent of which are to be sold;

(4) “Unclassified importer” means any person, other than a distributor, who imports, receives or acquires untaxed tobacco products from outside this state for his or her personal use or consumption in this state;

(5) “Sale” or “sell” includes or applies to gifts, exchanges and barter;

(6) “Wholesale sales price” means, in the case of a manufacturer of tobacco products, the price set for such products or, if no price has been set, the wholesale value of such products, and, in the case of a distributor who is not a manufacturer of tobacco products, the price at which the distributor purchased such products, and, in the case of an unclassified importer of tobacco products, the price at which the unclassified importer purchased such products;

(7) “Snuff tobacco products” means only those snuff tobacco products that have imprinted on the packages the designation “snuff” or “snuff flour”, or the federal tax designation “Tax Class M”, or both;

(8) “Untaxed tobacco products” means tobacco products upon which no tax has been paid in accordance with the provisions of this chapter; and

(9) “Taxed tobacco products” means tobacco products upon which tax has been paid in accordance with the provisions of this chapter.
Conn. Gen. Stat. § 12-168 — Connecticut Code / Title 12 / Chapter 204 / Section 12-168
Sec. 12-168. Tax collector not personally liable in the absence of negligence or wilful misconduct.
Status: in_force

See Sec. 12-154 re proceedings against negligent tax collector.