Source: http://www.cultureandtourism.org/drs/cwp/view.asp?a=1510&q=579716
Timestamp: 2018-01-19 13:39:03
Document Index: 334797174

Matched Legal Cases: ['§81', '§54', '§137', '§ 5', '§ 1', '§ 108', '§ 111', '§95', '§ 38', '§ 1', '§ 646', '§99', '§54', '§ 612', '§ 8', '§ 10', '§ 672', '§ 44', '§80', '§82', '§112', '§43', '§54', '§ 1', '§ 28', '§ 628', '§95', '§ 38', '§ 22', '§ 1', '§ 646', '§ 38', '§ 646', '§54', '§ 20', '§95', '§ 26', '§ 1', '§80', '§54', '§ 632', '§95', '§ 22', '§ 1', '§ 652', '§ 656', '§ 633', '§43', '§95', '§ 119', '§ 1', '§ 1', '§ 119', '§ 601', '§ 1', '§43', '§ 95', '§ 2', '§ 3', '§ 38', '§ 1', '§ 2', '§ 622', '§ 98', '§ 2', '§ 1', '§ 616', '§ 30', '§101', '§ 30', '§ 667', '§3', '§54', '§ 38', '§ 646', '§ 613', '§95', '§ 22', '§ 38', '§ 646', '§54', '§ 6', '§ 653', '§ 119', '§ 9', '§ 22', '§ 38', '§ 646', '§80', '§82', '§ 28', '§ 15', '§112', '§43', '§ 1', '§ 30', '§ 631', '§ 654', '§18', '§ 22', '§ 38', '§ 1', '§ 646']

DRS: Miscellaneous Taxes Index
Topical Index to Rulings and Administrative
Pronouncements Covering
Additional Tax Topic Indexes you can consult
Sales Use Tax Index
Income Tax Index
Corporation Business Tax Index
ABUSIVE TAX SHELTERS:
Statute: 12-30c; 12-233; 12-728(a); 12-733(c)
Announcement: 2004(5); 2005(15)
FAQ: 531, 532
ADMINISTRATIVE/PROCEDURAL (MISCELLANEOUS): (see also ASSESSMENTS; DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION; PRECEDENTIAL VALUE; RECORDKEEPING; RETURNS AND REPORTS, FILING; RULINGS; STATUS LETTERS; TAXPAYERS, RIGHTS OF; VOLUNTARY DISCLOSURE)
Legislation: PA 13-184, §81 (not codified); PA 14-187, §54 (not codified); PA 14-217, §137 (not codified); PA 17-105, §§ 5, 6; PA 17-147, §§ 1, 10, 11, 19-21; PA 17-2, § 108 (June Spec. Sess.)
Statute: 12-2, 12-2d, 12-2e, 12-2f, 12-3, 12-3a, 12-3b, 12-3c, 12-4, 12-5, 12-7, 12-7a, 12-7b, 12-7c, 12-8, 12-15, 12-16, 12-17, 12-18, 12-30, 12-30a, 12-32, 12-33, 12-33a, 12-34, 12-34c, 12-35, 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a, 12-39b, 12-39f, 12-39g, 12-39h, 12-39k, 12-39l, 12-39m, 12-39n, 12-39o, 12-39r, 12-39s, 12-39t, 12-39u, 12-39z, 12-39aa, 12-39bb, 12-39cc; 3-7; 4-167, 4-168, 4-168b, 4-170, 4-171, 4-172, 4-173, 4-173b; 4-189i; 5-240(e); 9-369b; 16a-23w; 36a-42
Regulation: 12-2-1a; 12-2-2a (repealed eff. 6/11/14); 12-2-3a (repealed eff. 6/11/14); 12-2-4a (repealed eff. 6/11/14); 12-2-5a (repealed eff. 4/6/00); 12-3b-1; 12-690-1; 12-690(c)-1
Declaratory Ruling: 91-1
Special Notice: 2009(4); 2009(5)
Policy Statement: 91(6.2); 95(1), 95(1.1), 95(1.2); 2000(7); 2000(8); 2008(2)
Informational Publication: 2000(18); 2002(15); 2013(11); 2017(10)
Announcement: 91(11), 1(11.1); 92(3); 95(6); 95(7); 95(11); 96(12); 99(1), 99(1.1); 2001(3); 2002(3.1); 2005(2); 2005(11); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)
FAQ: 1, 2, 3, 4, 58, 60, 61, 62, 63, 71, 83, 105, 124, 133, 134, 135, 136, 137, 138, 139, 140, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 165, 166, 168, 169, 170, 171, 172, 173, 174, 176, 180, 190, 215, 408, 526, 527, 528, 529, 538, 539, 563, 614, 694
ADMISSIONS TAX:
Legislation: PA 17-2, §§ 111, 319, 627 (June Spec. Sess.)
Statute: 12-540, 12-541, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556, 12-556g; 12-39t; 7-168a
Ruling: 90-48; 2002-3; 2013-1
Declaratory Ruling: 88-1
Special Notice: 91(5); 92(22) 94(7); 95(5); 97(4); 99(7); 2000(3), 2000(3.1); 2001(4); 2001(9); 2006(7); 2007(8); 2010(6); 2011(6); 2014(3); 2015(5)
Policy Statement: 96(3); 2001(11)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2001(12); 2002(16); 2003(28); 2006(11); 2008(11); 2011(16); 2015(12); 2017(25)
TSSN: 01
Bulletin: 23
FAQ: 31, 32, 45, 596, 597
Certificate: Form REG-1 (Business Taxes Registration Application)
AIR CARRIERS TAX:
Legislation: PA 13-184, §95 (not codified); PA 17-202, § 38; PA 17-219, § 1; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-243, 12-244, 12-245, 12-246, 12-247, 12-248; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t
Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13
Special Notice: 2010(7)
Informational Publication: 2007(31); 2010(13)
Certificate: Form CT-CDC
AIR POLLUTION CONTROL FACILITIES:
Statute: 12-81(52); 12-217c (repealed); 12-252a (repealed); 12-258b (repealed); 12-265b (repealed); 12-412(22)
Policy Statement: 99(2)
Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated into or Consumed in Air Pollution Control Facilities)
ALCOHOLIC BEVERAGES TAX:
Legislation: PA 11-6, §99 (not codified); PA 14-187, §54 (not codified)
Statute: 12-433, 12-434, 12-435, 12-435b, 12-435c, 12-436, 12-437, 12-438, 12-439, 12-440, 12-441, 12-442, 12-443, 12-445, 12-446, 12-447, 12-448, 12-449, 12-450, 12-451, 12-452, 12-453, 12-454; 30-16(e); 30-18(b); 30-18a; 30-62b
Regulation: 12-449-1a, 12-449-2a (both repealed 4/11/06), 12-449-3a, 12-449-4a (repealed eff. 6/11/14), 12-449-5a, 12-449-6a, 12-449-7a, 12-449-8a, 12-449-9a, 12-449-10a, 12-449-11a, 12-449-12a (repealed eff. 6/11/14)
Special Notice: 93(12); 97(6); 2005(4); 2005(6); 2006(4); 2011(4); 2011(7)
Policy Statement: 96(9); 2000(2)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(21), 99(21.1); 99(37); 2000(15); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)
Announcement: 96(9); 2005(8)
FAQ: 196, 197, 198, 199, 404, 444, 445
Certificate: Form OR-267 (Small Winery Certificate); REG-15 (Application for Small Winery Certificate); Form BT-100 (Application for Permission to Import Alcoholic Beverages from within the United States for Personal Consumption)
AMBULATORY SURGICAL CENTER: (see also HEALTH CARE CENTER TAX (M))
Legislation: PA 17-2, § 612 (June Spec. Sess.)
Statute: 12-263i
Special Notice: 2015(6); 2015(11)
AMNESTY: (see also FRESH START)
Statute: 12-35d; 12-35e (both repealed 10/1/02); 12-35g; 12-35i
Informational Publication: 95(5); 95(8); 2002(12); 2009(12), 2009(12.1)
TSSN: 35; 35A
Forms: OP-305 (Application for Tax Amnesty 2002); OP-305EZ (EZ Application for Tax Amnesty 2002)
APPEALS TO COMMISSIONER:
Legislation: PA 17-105, § 8
Statute: 12-39m; 12-208(a); 12-236; 12-263e; 12-268i; 12-311; 12-330l; 12-412d (repealed); 12-418; 12-421; 12-429; 12-447; 12-461; 12-489(a); 12-553; 12-595; 12-638i; 12-649; 12-668; 12-729
Informational Publication: 2000(18); 2017(10)
FAQ: 528, 530
APPEALS TO SUPERIOR COURT:
Statute: 12-33; 12-39l; 12-208(b); 12-237; 12-263e; 12-268l; 12-312; 12-326h; 12-330m; 12-422; 12-448; 12-463; 12-489(b); 12-554; 12-597; 12-600; 12-649; 12-668; 12-730
ASSESSMENTS: (see also INTEREST AND PENALTIES)
Legislation: PA 17-147, §§ 10, 31
Statute: 1-2a; 12-2f; 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a; 12-39m; 12-39s; 12-204; 12-212; 12-268f; 12-268g; 12-309; 12-330i; 12-415; 12-416; 12-417; 12-418; 12-420; 12-441; 12-475; 12-486; 12-486a; 12-488; 12-502b; 12-548; 12-552; 12-592; 12-593; 12-638d; 12-638h; 12-638j
FAQ: 168, 169, 170, 171, 172, 173, 174, 176, 526, 527, 528, 529
ATTORNEY OCCUPATIONAL TAX:
Statute: 51-81b; 51-81d
Ruling: 89-1; 90-41, 90-61
Announcement: 94(6)
Informational Publication: 96(11); 98(9); 2000(28); 2004(38); 2007(17); 2009(31); 2014(13)
TSSN: 37
FAQ: 32, 426, 427, 429, 430, 433, 435
AUDIT EXAMINATIONS AND ASSESSMENTS: (see ASSESSMENTS)
AVIATION FUEL: (see also MOTOR VEHICLE FUELS TAX)
Legislation: PA 17-2, § 672 (June Spec. Sess.)
Statute: 12-462
BILL OF RIGHTS: (see TAXPAYERS, RIGHTS OF)
BOND OR SECURITY FOR PAYMENT OF TAX: (see also CONTRACTOR BONDS (S))
Legislation: PA 17-147, §§ 44, 45
Statute: 12-39m; 12-298; 12-301; 12-330m; 12-430; 12-446; 12-456; 12-481; 12-555; 12-555a; 12-717(c)
Regulation: 12-430(7)-1 (repealed 6/11/14); 12-717(c)(4)-1
Special Notice: 2000(3), 2000(3.1); 2003(20); 2005(12); 2011(17); 2012(12); 2015(8)
Informational Publication: 99(19); 2000(18); 2004(29); 2006(35); 2017(10)
Certificate: APL-004 (Deposit in the Nature of a Cash Bond)
BOTTLE DEPOSIT:
Statute: 22a-245(e); 22a-245a; 22a-245b; 22a-245d
Informational Publication: 2015(12); 2017(25)
Declaratory Ruling: 2012-1
FAQ: Frequently Asked Questions page
BUSINESS ENTITY TAX:
Statute: 12-284b
Special Notice: 2002(11), 2002(14), 2003(2); 2006(12); 2013(1)
Policy Statement: 2007(4)
Informational Publication: 2003(15); 2003(28); 2006(11); 2006(21); 2008(26); 2014(21); 2015(11); 2015(12);2017(25)
FAQ: 32, 163, 164, 214, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 372, 374, 376, 379, 381, 613
CABARET TAX: repealed eff. 6/23/99
Statute: 12-540, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t
Ruling: 89-36
Special Notice: 97(4); 98(8); 99(7); 2000(3), 2000(3.1)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 97(7), 97(7.1); 99(21), 99(21.1); 2000(26)
CAPITAL GAINS, DIVIDENDS AND INTEREST TAX: Tax repealed for taxable years commencing on and after 1/1/92
Statute: 12-505, 12-506, 12-506a, 12-506b, 12-506c, 12-506d, 12-506f, 12-506g, 12-506h, 12-507, 12-508, 12-509, 12-510, 12-511, 12-511a, 12-512, 12-514, 12-515, 12-516, 12-517, 12-517a, 12-517c, 12-518, 12-519, 12-520, 12-521, 12-522, 12-522a
Regulation: 12-517-1; 12-517a-1, 12-517a-2; 12-518-1a, 12-518-2a, 12-518-3a, 12-518-4a, 12-518-5a, 12-518-6a, 12-518-7a, 12-518-8a, 12-518-9a (all the foregoing were repealed effective 4/6/00)
Ruling: 89-5, 89-33, 89-44, 89-143; 90-50; 91-9, 91-10, 91-14
Declaratory Ruling: 90-1
Policy Statement: 90(6)
Announcement: 94(2)
LSN: 100, 90-2, 90-3
TSSN: 04, 18, 29, 33, 46, 90-1
Bulletin: 18, 19
CERTIFIED COMPETITIVE VIDEO SERVICE: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; SATELLITE COMPANIES)
CIGARETTE TAX: (see also LICENSING AND REGISTRATION; MINIMUM PRICING; SEIZURE; STAMPS, CIGARETTE TAX; SUCCESSOR LIABILITY; VENDING MACHINES)
Legislation: PA 11-6, §§80-82 (§82 not codified); PA 13-184, §112 (not codified); PA 13-247, §43 (not codified); PA 14-187, §54 (not codified); PA 17-105, §§ 1-3; PA 17-147, §§ 28, 29, 41; PA 17-2, §§ 628- 630 (June Spec. Sess.)
Statute: 12-285, 12-285a, 12-285b, 12-285c, 12-285d, 12-286, 12-286a, 12-287, 12-288, 12-289, 12-289a, 12-291a, 12-292, 12-293a, 12-294, 12-295, 12-295a, 12-296, 12-296a, 12-297, 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a, 12-306b, 12-307, 12-308, 12-309, 12-309a, 12-310, 12-311, 12-312, 12-313, 12-314, 12-314a, 12-314b, 12-315, 12-315a (repealed eff. 6/7/10); 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h; 4-28h; 4-28i; 4-28j; 4-28k; 4-28l; 4-28m; 4-28o; 4-28p; 53-394
Regulation: 12-289-1; 12-293a(a)-1; 12-293a(c)-1 (repealed 4/11/06); 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a; 12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1
Special Notice: 91(8); 93(5), 93(5.1); 93(6); 93(19); 94(3), 94(4); 96(12); 99(8); 2000(6); 2000(16), 2000(16.1); 2001(1); 2002(2); 2002(3); 2002(4); 2003(18); 2005(1); 2005(8); 2006(3); 2010(8); 2013(4); 2013(5); 2014(4); 2015(8); 2017(7); 2017(9)
Policy Statement: 2011(1)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(21), 99(21.1); 2000(26); 2001(12); 2002(7); 2002(8); 2002(9), 2003(7), 2003(8); 2003(28); 2004(26); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2007(15); 2007(16); 2009(28); 2009(29); 2011(13); 2011(14); 2015(12); 2017(25)
Announcement: 2001(4); 2001(11); 2003(2); 2003(3), 2003(6), 2003(11), 2003(12); 2004(3); 2004(4); 2004(8), 2004(8.1); 2005(7); 2005(12); 2005(13); 2006(2); 2007(4); 2008(4); 2009(4); 2010(4); 2011(4); 2012(5); 2013(4); 2014(4); 2015(3)
LSN: 104
Certificate: Form TPM-1 (Certificate of Compliance by Nonparticipating Manufacturer); Form REG-1 (Business Taxes Registration Application)
CLEARANCE CERTIFICATE: (see also STATUS LETTERS; SUCCESSOR LIABILITY)
Statute: 12-294; 12-424; 12-546
Regulation: 12-2-9
Informational Publication: 2011(16)
COMMUNICATIONS SERVICES ASSESSMENT:
Statute: 16-50v(b)(2)
Special Notice: 93(20)
COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX: (see also SATELLITE COMPANIES)
Legislation: PA 13-184, §95 (not codified); PA 17-202, § 38; PA 17-147, §§ 22, 40; PA 17-219, § 1; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-256, 12-258; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-80b; 12-81aa; 12-217i; 12-217p (repealed); 12-217t; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 16-331cc; 32-4l; 32-9t
Ruling: 2007-1
Special Notice: 2003(4), 2003(15); 2007(9); 2010(7)
Policy Statement: 98(6); 2001(8)
FAQ: 619, 620, 621
Statute: 12-2d; 12-3b
Informational Publication: 2001(10)
COMPUTER DONATION CREDIT:
Statute: 10-228b
Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)
Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
CONFIDENTIALITY: (see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION)
CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION:
Statute: 38a-858; 38a-859; 38a-860; 38a-861; 38a-862; 38a-863; 38a-864; 38a-865; 38a-866; 38a-867; 38a-868; 38a-869; 38a-870; 38a-871; 38a-872; 38a-873; 38a-874; 38a-875
Special Notice: 2000(12)
Announcement: 99(4); 2000(6); 2014(2)
CONSTRUCTION OF STATUTES: (internal index only)
Statute: 1-2z
CONTROLLED SUBSTANCES TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)
CONTROLLING INTEREST TRANSFER TAX:
Statute: 12-638a, 12-638b, 12-638c, 12-638d, 12-638f, 12-638g, 12-638h, 12-638i, 12-638j, 12-638k, 12-638l, 12-638m, 12-638n, 12-638o, 12-638p; 12-39t
Ruling: 89-16, 89-231, 89-279; 90-40; 91-2; 94-14; 98-3; 99-6
Special Notice: 95(12), 99(3); 2003(11); 2007(10)
LSN: 89, 90-4
Informational Publication: 2014(21); 2015(12); 2017(25)
CONVEYANCE TAX: (see REAL ESTATE CONVEYANCE TAX)
Legislation: PA 17-202, § 38; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-211a, 12-211b; 12-217i, 12-217t, 12-217dd, 12-217ff, 12-217gg, 12-217ii, 12-217jj, 12-217kk, 12-217ll, 12-217pp; 12-480; 12-587a; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 12-648; 10-228b; 10-416; 10-416a; 10-416b; 10-416c
Regulation: 12-480-1a; 12-602-2; 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13
Special Notice: 2000(15); 2002(14); 2010(7); 2011(19); 2011(20)
DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT; FILM PRODUCTION INFRASTRUCTURE PROJECT CREDIT)
Statute: 12-217ll
Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12
Special Notice: 2009(11); 2010(7)
DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION: (see also STATUS LETTERS; VOLUNTARY DISCLOSURE)
Legislation: PA 14-187, §54 (not codified); PA 17-147, § 20
Statute: 12-15; 12-7a; 12-7b; 12-240; 12-264(b)(3); 12-659; 12-829; 1-260, 1-261, 1-262, 1-263, 1-264, 1-265 (all repealed); 4-60r, 4-60s, 4-61dd; 16a-23w; 32-458; 36a-42
Regulation: 12-2-10 (repealed eff. 6/11/14)
Special Notice: 95(12); 98(5); 99(2); 2001(7); 2005(7); 2009(5)
Policy Statement: 91(4), 91(5)
Informational Publication: 96(12); 96(14); 2000(27); 2001(20)
Announcement: 95(11); 99(1.1); 2001(3); 2002(3), 2002(3.1); 2005(2); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)
FAQ: 3, 49, 70, 148, 212, 369, 375, 489, 531, 532, 560, 561, 589
Certificate: LGL-001 (Power of Attorney); LGL-002 (Request for Disclosure); LGL-003 (Limited Power of Attorney)
DISPLACED WORKER CREDIT:
Statute: 12-217hh (repealed 7/1/13)
Special Notice: 2006(8)
Informational Publication: 2006(15); 2007(31); 2010(13)
DRUG TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)
DRY CLEANING ESTABLISHMENT SURCHARGE:
Legislation: PA 13-184, §95 (not codified); PA 17-147, § 26; PA 17-219, §§ 1, 10
Statute: 12-263m; 12-81aa; 32-4l; 32-9t
Special Notice: 94(16); 2005(4); 2015(5)
Informational Publication: 2007(31); 2010(13); 2015(12); 2017(25)
Announcement: 94(11); 2015(5)
DUES TAX:
Statute: 12-540, 12-543, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t
Ruling: 90-69
Special Notice: 97(4); 99(7); 2000(3), 2000(3.1); 2001(9)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2003(11); 2003(28); 2006(11); 2011(16); 2015(12); 2017(25)
FAQ: 31, 32, 45, 605
ELECTRIC UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)
ELECTRIC GENERATION SERVICES TAX:
Statute: 12-268s
Special Notice: 2011(11); 2013(8)
ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:
Statute: 12-217t
Special Notice: 2002(14)
Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13)
ELECTRONIC FUNDS TRANSFER: (see also RETURNS AND REPORTS, FILING)
Legislation: PA 13-184, §80 (not codified)
Statute: 12-685, 12-686, 12-687, 12-688, 12-689, 12-690
Regulation: 12-689-1; 12-689-2; 12-689-3; 12-689-4
Special Notice: 92(26), 98(8)
Policy Statement: 2011(3)
Informational Publication: 93(2), 93(2.1); 99(16); 2002(17); 2003(25); 2004(28); 2005(30); 2007(8); 2009(19); 2010(17); 2011(22); 2013(15); 2014(15)
Announcement: 96(5); 96(6); 96(7); 96(8); 2011(7)
FAQ: 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 29, 30, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 63, 65, 67, 68, 69, 475, 476, 487, 503, 516, 517, 518, 519, 520, 521, 522, 523, 524, 525, 533, 544
ESTATE TAX: (see also SUCCESSION AND TRANSFER TAX; GENERATION SKIPPING TRANSFER TAX)
Legislation: PA 14-187, §54 (not codified); PA 17-2, §§ 632, 635, 636 (June Spec. Sess.)
Statute: 12-391, 12-392, 12-393, 12-395, 12-395a, 12-397, 12-398; 12-400, 12-401, 12-402, 12-403, 12-404, 12-405; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)
Regulation: 12-2-2a (repealed eff. 6/11/14)
Special Notice: 95(18); 2001(10); 2004(1), 2004(1.1); 2005(10); 2006(5); 2009(8)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12); 2004(25)
Announcement: 94(2); 2001(5)
TSSN: 32
Bulletin: 10
FAQ: 209, 212, 213, 357, 359
ESTATE INCOME TAX: (Tax repealed for taxable years commencing on and after 1/1/91)
Statute: 12-405a, 12-405b, 12-405c, 12-405d, 12-405j, 12-405k, 12-405l, 12-405m
Regulation: 12-405c-1; 12-405l-1, 12-405l-2 (all repealed effective 4/6/00)
ESTIMATED TAX, HEALTH CARE CENTER TAX: (see HEALTH CARE CENTER TAX)
ESTIMATED TAX, INSURANCE PREMIUMS TAX: (see INSURANCE PREMIUMS TAX)
EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX:
Legislation: PA 13-184, §95 (not codified); PA 17-147, § 22; PA 17-219, § 1
Statute: 12-256, 12-258; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416a; 10-416b; 10-416c; 12-39t; 12-81aa; 32-4l; 32-9t
FANTASY CONTEST OPERATOR TAX:
Legislation: PA 17-2, § 652 (June Spec. Sess.)
FILING: (see RETURNS AND REPORTS, FILING)
FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)
Statute: 12-217jj; 12-217ll
Regulation: 12-217jj-1, 12-217jj-2, 12-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8
Special Notice: 2006(8); 2009(11); 2010(7)
FAQ: 592, 600, 601, 602, 603
FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)
Statute: 12-217kk
Special Notice: 2009(11)
FINANCIAL DISABILITY:
Statute: 12-39t
Policy Statement: 2001(14)
FREEDOM OF INFORMATION: (see DISCLOSURE OF DOCUMENTS/INFORMATION)
Legislation: PA 17-2, § 656 (June Spec. Sess.)
FUEL: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)
FUEL EXCISE FLOOR TAX: (see also MOTOR VEHICLE FUELS TAX)
Statute: 12-458d
FUEL TRANSPORTERS: (see MOTOR VEHICLE FUELS TAX)
GASOLINE: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)
GAS UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)
GENERATION SKIPPING TRANSFER TAX:
Statute: 12-390a, 12-390b, 12-390c, 12-390d, 12-390e
Special Notice: 2005(10)
Informational Publication: 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)
GIFT TAX:
Legislation: PA 17-2, §§ 633, 634 (June Spec. Sess.)
Statute: 12-640, 12-641, 12-642, 12-643, 12-644, 12-645, 12-646, 12-646a, 12-647, 12-648, 12-649; 46b-38pp (repealed eff. 10/1/10)
Special Notice: 92(1), 92(18); 93(14); 95(7); 2000(10); 2002(5); 2003(12); 2005(10); 2006(5); 2009(8); 2011(2)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 94(1), 94(1.1); 99(3), 99(3.1); 99(9); 2001(12); 2002(24); 2003(32); 2004(23); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)
FAQ: 210, 211, 212, 358, 359
GOOD STANDING LETTERS: (see STATUS LETTERS)
GROSS EARNINGS TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; HOSPITAL GROSS EARNINGS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)
HAZARDOUS WASTE ASSESSMENT:
Statute: 22a-132; 22a-115(1)
Ruling: 94-20
Special Notice: 92(20); 92(21); 94(9); 95(8); 96(6)
Announcement: 2000(9); 2001(10)
HEALTH CARE CENTER TAX: (see also HOSPITAL GROSS EARNINGS TAX; HOSPITALS AND HEALTH CARE CENTERS (S))
Legislation: PA 12-1, §43 (Dec. Spec. Sess.) (not codified)
Statute: 12-202a; 12-202b; 12-202c; 12-206, 12-207, 12-208, 12-211a, 12-217t, 12-217jj; 10-228b
Ruling: 99-1
Special Notice: 94(13); 95(2); 2000(12); 2003(16); 2011(20)
Policy Statement: 99(6), 2003(8)
Announcement: 96(8)
HEATING OIL: (see PETROLEUM PRODUCTS GROSS EARNINGS TAX)
HISTORIC HOME REHABILITATION CREDIT:
Statute: 10-416 (formerly 10-320j), 10-416c
Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9
Special Notice: 2000(15); 2002(14)
HISTORIC PRESERVATION CREDIT:
Statute: 10-416b
HISTORIC STRUCTURE REHABILITATION CREDIT:
Statute: 10-416a, 10-416c
HOSPITAL GROSS EARNINGS TAX:
Legislation: PA 13-184, §95 (not codified); PA 16-3, §§ 119, 121 (May Spec. Sess.) (not codified); PA 17-219, § 1
Statute: 12-263a, 12-263b, 12-263c, 12-263d, 12-263e; 12-39t, 12-81aa; 32-4l; 32-9t
Special Notice: 96(4); 99(10); 2000(15); 2015(11)
HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE:
Legislation: PA 17-219, § 1
Statute: 12-212a; 10-416a, 10-416c; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 32-4l; 32-9t
HOSPITAL NET PATIENT REVENUE TAX (HOSPITAL USER FEE):
Legislation: PA 16-3, §§ 119, 121 (May Spec. Sess.) (not codified); PA 17-2, §§ 601-611 (June Spec. Sess.); PA 17-4, §§ 1-10, 28 (June Spec. Sess.)
Statute: 12-263a, 12-263b, 12-263c, 12-263d
Special Notice: 2011(15); 2015(11)
Announcement: 2017(12)
HOUSING PROGRAM CREDIT:
Statute: 8-395
Special Notice: 2000(15)
Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
INHERITANCE TAX: (see ESTATE TAX; SUCCESSION AND TRANSFER TAX)
INSURANCE GUARANTY ASSOCIATION: (see CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION)
INSURANCE PREMIUMS TAX: (see also UNAUTHORIZED INSURERS TAX)
Legislation: PA 12-1, §43 (not codified); PA 13-184, § 95 (not codified); PA 17-15, §§ 2, 98; PA 17-125, §§ 3-5; PA 17-202, § 38; PA 17-219, § 1; PA 17-244, § 2; PA 17-2, §§ 622-626, 646 (June Spec. Sess.)
Statute: 12-201, 12-202, 12-202a, 12-204, 12-204c, 12-204d, 12-204e, 12-204f, 12-204g, 12-205, 12-206, 12-207, 12-208, 12-209, 12-210, 12-210a, 12-211, 12-211a; 12-211b; 12-211c; 12-212, 12-212a; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-81aa; 12-217t; 12-217hh; 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217nn; 12-217oo; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t; 32-538; 38a-48; 38a-88a; 38a-91nn; 38a-91oo; 38a-841; 38a-866(h)
Ruling: 95-13
Special Notice: 93(18); 94(13); 96(17), 2003(17); 2010(7); 2011(19)
Policy Statement: 99(7); 2003(7)
Announcement: 93(11); 96(6); 96(7); 2005(6); 2006(5); 2008(2); 2010(2); 2011(2); 2012(2); 2012(6); 2013(1); 2015(1); 2016(1); 2018(1)
TSSN: 17
FAQ: 704
INSURANCE REINVESTMENT CREDIT:
Legislation: PA 17-15, § 98; PA 17-244, § 2
Statute: 38a-88a
Special Notice: 2000(15); 2002(14); 2010(7)
Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)
INTEREST AND PENALTIES:
Legislation: PA 17-147, §§ 1, 31, 39, 46
Statute: 12-2; 12-3a, 12-30, 12-30a, 12-33a, 12-39h, 12-39s; 12-39u; 12-204; 12-206; 12-231; 12-263c; 12-263d; 12-268c; 12-268d; 12-268e; 12-268g; 12-268h; 12-284b; 12-286a; 12-291a; 12-295a; 12-304; 12-306b; 12-309; 12-326g; 12-330d; 12-330f; 12-330i; 12-330j; 12-405d; 12-409(h); 12-414a; 12-426; 12-428; 12-439; 12-452; 12-458; 12-458e; 12-464; 12-482; 12-502b; 12-519; 12-547; 12-548; 12-551; 12-589; 12-590; 12-591; 12-593; 12-594; 12-638c; 12-638d; 12-638g; 12-647; 12-737
Regulation: 12-2-11; 12-3a-1
TSSN: 03
Special Notice: 95(5); 2009(4)
Policy Statement: 2010(1); 2013(5); 2014(4); 2015(4)
Informational Publication: 2006(26); 2006(31)
FAQ: 30, 67, 68, 69, 109, 155, 219, 488, 491, 530, 534, 535, 536, 537, 538, 539, 545, 556
INTERMEDIATE CARE FACILITY FOR MENTALLY RETARDED USER FEE:
Legislation: PA 17-2, §§ 616, 617 (June Spec. Sess.)
Statute: 17b-340a, 17b-340b
Special Notice: 2011(16)
JOB EXPANSION TAX CREDIT:
Statute: 12-217pp
Informational Publication: 2010(13)
KEROSENE: (see HEATING OIL; PETROLEUM PRODUCTS GROSS EARNINGS TAX)
LANDFILL/RESOURCES RECOVERY ASSESSMENT:
Statute: 22a-234a
Special Notice: 92(10); 94(8), 94(8.1)
Legislation: PA 17-147, § 30
Statute: 12-39o; 12-285b; 12-286; 12-287, 12-288; 12-289; 12-295; 12-330b; 12-330e; 12-409; 12-436; 12-438; 12-446; 12-456; 12-487; 12-555b
Regulation: 12-289-1; 12-313-8a; 26-237c(c)-1, 26-237c(f)-1a (repealed April 2006)
Special Notice: 2006(3); 2013(5)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2015(12); 2017(25)
TSSN: 11
FAQ: 72, 73, 74, 75, 76, 77, 96, 98, 99, 101, 102, 104, 201, 316, 440, 526, 527, 542
LIMITED LIABILITY COMPANY, LIMITED LIABILITY PARTNERSHIP, LIMITED PARTNERSHIP AND S CORPORATION TAX: (see BUSINESS ENTITY TAX)
MACHINERY RENTAL SURCHARGE: (see RENTAL SURCHARGE)
MARIJUANA AND CONTROLLED SUBSTANCES TAX:
Statute: 12-650, 12-651, 12-652, 12-653, 12-654, 12-655, 12-656, 12-657, 12-658, 12-659, 12-660; 21a-408 et seq.
Special Notice: 92(8); 2012(5)
Informational Publication: 92(7), 92(7.1); 99(20); 99(20.1)
FAQ: 607, 643, 644, 645, 646, 647, 648, 649, 650, 651, 652, 653, 654, 655
Certificate: Drug Tax Referral Form (C&E 226)
MEDICAL SERVICE CORPORATION CHARGE: (see HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE)
MEMBERS: (see also DUES TAX)
Ruling: 92-4
Special Notice: 91(5)
MINIMUM PRICING: (see also CIGARETTE TAX)
Statute: 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h
MOTOR CARRIER ROAD TAX:
Statute: 12-478, 12-479, 12-480, 12-481, 12-482, 12-483, 12-484, 12-485, 12-486, 12-486a, 12-487, 12-488, 12-489, 12-490, 12-491, 12-493; 12-39t
Regulation: 12-480-1a; 12-480-2a; 12-484-1; 12-484-2 (repealed eff. 4/11/06); 12-484-3 (repealed eff. 4/11/06); 12-484-4 (repealed eff. 4/11/06); 12-484-5 (repealed eff. 4/11/06); 12-484-6 (repealed eff. 4/11/06); 12-487-1a (repealed eff. 4/11/06); 12-487-2 (repealed eff. 4/6/00); 12-493-1
Special Notice: 91(15); 93(22); 95(16); 2003(19)
Policy Statement: 92(7); 92(7.1)
Informational Publication: 95(3), 95(3.1); 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 99(21), 99(21.1): 2000(26); 2001(32); 2003(28); 2006(11); 2007(14); 2014(21); 2015(12); 2017(25)
TSSN: 02, 05
MOTOR VEHICLE FUELS TAX:
Legislation: PA 11-6, §101 (not codified); PA 17-147, § 30
Statute: 12-455a, 12-456, 12-457, 12-458, 12-458a, 12-458b, 12-458d, 12-458e, 12-458f, 12-458h, 12-458i; 12-459, 12-461, 12-461a, 12-461b, 12-461c, 12-462, 12-463, 12-464, 12-475, 12-475a, 12-476, 12-476a, 12-476b, 12-476c; 12-39t; 14-332a; 22a-260a
Ruling: 94-8; 2002-3; 2003-1
Special Notice: 91(6); 91(7); 91(27); 91(28); 92(11), 92(11.1); 92(24); 92(25); 93(8); 93(9); 93(24); 93(25); 94(5), 94(6), 94(14), 94(15); 95(3); 95(4); 95(13); 95(14); 95(19); 95(20); 96(1), 96(1.1); 96(2), 96(2.1); 96(13); 96(14); 96(15); 96(16); 97(5); 97(8); 98(9); 2000(4); 2002(6); 2002(7); 2002(7.1); 2008(1), 2008(1.1); 2009(1); 2011(1); 2014(2); 2015(2); 2016(2); 2017(2)
Policy Statement: 92(10), 92(10.1); 92(14), 92(14.1), 92(14.2), 92(14.3); 2009(2)
Informational Publication: 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 97(8.1); 99(17); 99(21); 99(21.1); 99(36); 2000(13); 2000(26); 2001(16); 2001(23); 2002(10); 2003(14); 2003(20); 2003(28); 2004(14); 2005(12); 2006(11); 2006(20); 2007(12); 2007(14); 2008(10); 2008(19); 2009(9); 2010(14); 2010(16); 2014(21); 2015(12); 2017(25)
Announcement: 93(8), 93(8.1); 94(9), 94(9.1); 95(4), 95(4.1); 96(1); 96(11); 97(1); 97(1.1); 97(1.2); 97(1.3); 98(1), 98(1.1); 99(2); 99(2.1); 99(2.2); 99(2.3); 2000(2), 2000(2.1), 2000(2.2), 2000(2.3); 2001(2); 2001(2.1); 2001(2.2); 2002(1); 2002(1.1); 2002(1.2), 2002(1.3); 2002(6), 2002(6.1); 2003(5); 2003(5.1); 2003(5.2); 2003(8); 2003(14); 2004(2), 2004(2.1), 2004(2.2), 2004(2.3); 2005(4), 2005(4.1), 2005(4.2); 2005(9); 2006(1); 2006(3), 2006(3.1), 2006(3.2), 2006(3.3); 2007(2); 2007(3), 2007(3.1), 2007(3.2), 2007(3.3); 2008(3), 2008(3.1), 2008(3.2); 2009(3), 2009(3.1), 2009(3.2), 2009(3.3); 2010(5), 2010(5.1), 2010(5.2), 2010(5.3); 2010(6); 2011(3), 2011(3.1), 2011(3.2), 2011(3.3); 2011(5); 2012(3), 2012(3.1), 2012(3.2); 2012(7); 2013(2), 2013(2.1), 2013(2.2), 2013(2.3); 2013(5); 2014(3), 2014(3.1), 2014(3.2), 2014(3.3); 2014(5); 2015(2), 2015(2.1); 2015(2.2), 2015(2.3); 2015(4); 2016(3), 2016(3.1), 2016(3.2), 2016(3.3); 2016(5); 2017(5), 2017(5.1), 2017(5.2), 2017(5.3); 2017(9)
Bulletin: 11
MOTOR VEHICLE RENTAL SURCHARGE: (see RENTAL SURCHARGE; see also TOURISM ACCOUNT SURCHARGE)
MOTOR VEHICLE TRADE-IN FEE:
Legislation: PA 17-2, § 667 (June Spec. Sess.)
MUNICIPAL REVENUE SHARING ACCOUNT:
Statute: 12-408, 12-411, 12-494a (repealed 7/1/13)
NATURAL GAS: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)
NEIGHBORHOOD ASSISTANCE PROGRAM:
Legislation: SA 10-8, §3; PA 14-187, §54 (not codified); PA 17-202, § 38; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-630aa, 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 2-124
Regulation: 12-638-1, 12-638-2, 12-638-3 (repealed eff. 6/11/14), 12-638-4 (repealed eff. 4/11/06), 12-638-5 (repealed eff. 6/11/14), 12-638-6, 12-638-7, 12-638-8
Special Notice: 95(11); 2000(15); 2010(7); 2015(9)
Informational Publication: 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)
Bulletin: 12, 40
Certificate: Form NAA-01 (Program Proposal)
NEW JOBS CREATION CREDIT:
Statute: 12-217gg; 12-217ii
NONADMITTED INSURANCE: (see also UNAUTHORIZED INSURERS TAX)
Statute: 38a-271, 38a-277, 38a-741, 38a-743
Special Notice: 2011(18)
Announcement: 2012(6); 2014(1)
NURSING HOME USER FEE: (see also HEALTH CARE CENTER TAX)
Legislation: PA 17-2, §§ 613-614 (June Spec. Sess.)
Statute: 12-675 (repealed 10/1/02); 17b-320; 17b-321; 17b-322 (transferred to 3-114q)
Special Notice: 92(16); 2005(5); 2011(14)
FAQ: 45, 436
OCCUPATIONAL TAX: (see ATTORNEY OCCUPATIONAL TAX)
OFFERS OF COMPROMISE:
Statute: 12-2d
Informational Publication: 2001(10); 2004(31)
PENALTIES: (see INTEREST AND PENALTIES)
PETROLEUM PRODUCTS GROSS EARNINGS TAX:
Statute: 12-587, 12-587a, 12-588, 12-589, 12-590, 12-591, 12-592, 12-593, 12-594, 12-595, 12-597, 12-599, 12-600, 12-601, 12-602; 12-39t; 13b-61a; 42-234b
Regulation: 12-602-1a; 12-602-2
Ruling: 89-14, 89-210; 92-6; 94-16; 95-5; 99-2; 2005-5
Declaratory Ruling: 2003-1
Special Notice: 91(11); 93(16); 94(11); 95(6); 96(9); 98(7); 98(12); 2000(11); 2002(13); 2005(2); 2005(3); 2006(2); 2007(5); 2008(1), 2008(1.1); 2012(3); 2013(3)
Policy Statement: 94(4), 94(4.1); 2001(10)
Announcement: 92(6); 2000(7); 2005(10)
Bulletin: 9
Certificate: CERT-116 (Exempt Petroleum Products Certificate)
PRECEDENTIAL VALUE:
Ruling: 91-21, 91-25; 93-4
Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7); 2008(2)
PREPAID WIRELESS E 9-1-1 FEE: (see Prepaid Telephone Calling Service (S))
PROPANE: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)
PUBLIC SERVICE COMPANIES TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)
QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT)
QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:
Statute: 12-217nn
Special Notice: 2010(3); 2010(7); 2010(13)
RAILROAD COMPANIES TAX:
Legislation: PA 13-184, §95 (not codified); PA 17-147, § 22; PA 17-202, § 38; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-249, 12-250, 12-251, 12-255; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-80b; 12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t
FAQ: 437, 438
REAL ESTATE CONVEYANCE TAX:
Legislation: PA 14-187, §54 (not codified)
Statute: 12-494, 12-494a (repealed 7/1/13), 12-495, 12-496, 12-497, 12-497a, 12-498, 12-499, 12-500, 12-502a, 12-502b, 12-503, 12-504, 12-504a, 12-504b, 12-504c, 12-504d, 12-504e, 12-504f, 12-504g, 12-504h; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-494-1, 12-494-2, 12-494-3 (repealed eff. 6/11/14)
Ruling: 89-41, 89-124, 89-125, 89-207, 89-279; 90-3, 90-52, 90-74; 91-3, 91-24; 93-12; 94-14; 99-7; 2000-3
Special Notice: 91(3); 92(17); 93(17); 95(15), 99(3); 2003(2); 2004(6); 2007(6); 2009(9); 2010(4). 2010(4.1); 2011(3)
Policy Statement: 93(5), 93(5.1)
Informational Publication: 99(21), 99(21.1); 2000(26); 2002(24); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2014(21); 2015(12); 2017(9); 2017(25)
Announcement: 92(5); 93(9); 2005(3); 2013(6); 2016(7); 2017(8)
LSN: 97, 98
Bulletin: 20, 22
RECIPROCAL AGREEMENTS: (see also CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM; REVENUE SHARING (S))
Statute: 12-34c
Statute: 12-2
Regulation: 12-2-12
Legislation: PA 17-105, § 6
Statute: 12-15(d); 12-35f; 12-39f; 12-39g; 12-39s(b), 12-39t; 12-39u; 12-204f; 12-263e; 12-268c; 12-392; 12-459; 12-480; 12-550; 12-589; 12-638d; 12-647
Regulation: 12-480-2a
Special Notice: 93(18); 97(4)
Policy Statement: 91(3); 93(4); 96(4); 2001(14)
FAQ: 42, 43, 86, 541, 578
REGISTRATION: (see LICENSING AND REGISTRATION)
RENTAL SURCHARGE: (see also TOURISM ACCOUNT SURCHARGE)
Legislation: PA 17-2, § 653 (June Spec. Sess.)
Statute: 12-692
Special Notice: 96(11); 98(8); 2002(8), 2002(8.1); 2005(11); 2007(8); 2015(5)
Policy Statement: 98(7); 2000(5); 2002(5); 2007(3); 2009(2)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)
Office of Counsel Guidance: OCG-1
Certificate: Form REG-1 (Business Taxes Registration Application); OP- 383 (Rental Surcharge Annual Report)
RESOURCE RECOVERY: (see LANDFILL/RESOURCES RECOVERY ASSESSMENT)
RETALIATORY TAX: (see ALCOHOLIC BEVERAGES TAX; INSURANCE PREMIUMS TAX)
RETURNS AND REPORTS, FILING: (see also ELECTRONIC FUNDS TRANSFER)
Legislation: PA 16-3, § 119 (May Spec. Sess.) (not codified); PA 17-147, §§ 9, 27, 31
Statute: 12-39a, 12-39k; 12-39aa; 12-148; 12-205; 12-246; 12-250; 12-263b; 12-263m; 12-264; 12-268b; 12-293a; 12-309a; 12-317; 12-330d; 12-330i; 12-348; 12-349; 12-359; 12-390d; 12-398; 12-408d; 12-414; 12-419b; 12-436; 12-437; 12-458; 12-476a; 12-484; 12-485; 12-497; 12-547; 12-587; 12-638c; 12-644; 12-645; 12-647; 12-667; 12-690
Regulation: 12-449-5a; 12-449-10a; 12-449-12a (repealed 6/11/14); 12-484-1, 12-690-1; 12-690(c)-1
Special Notice: 99(14)
Policy Statement: 2002(4); 2005(4); 2008(3); 2011(3); 2012(2); 2015(2); 2016(4)
Informational Publication: 2017(9); 2017(25)
Announcement: 2000(3); 2001(8); 2001(8.1); 2001(9); 2005(11); 2016(7); 2017(8)
FAQ: 1, 2, 3, 4, 5, 6, 31, 32, 33, 34, 40, 44, 45, 49, 50, 51, 52, 54, 58, 59, 60, 61, 62, 63, 65, 67, 70, 71, 142, 192, 193, 335, 376, 444, 445, 476, 487, 489, 503, 505, 541, 543, 546, 547, 548, 549, 550, 551, 552, 553, 556
RULINGS: (see also VOLUNTARY DISCLOSURE)
Statute: 12-2; 4-176
Regulation: 12-2-4a (repealed eff. 6/11/14)
Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7), 2000(8); 2008(2)
Announcement: 92(6)
S CORPORATIONS: (see BUSINESS ENTITIES TAX)
SATELLITE COMPANIES: (see also COMMUNITY ANTENNA TELEVISION COMPANIES TAX)
Legislation: PA 17-147, §§ 22, 40; PA 17-202, § 38; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-256; 12-258; 12-268d; 12-268j; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-80b; 16-331cc
Special Notice: 2003(15); 2007(9); 2010(7)
Informational Publication: 2007(31)
FAQ: 619, 620, 622
SECURITY FOR PAYMENT OF TAX: (see BOND OR SECURITY FOR PAYMENT OF TAX)
SEED OYSTER TAX:
Statute: 26-237c (repealed)
Regulation: 26-237c(c)-1, 26-237c(f)-1a (both repealed eff. 4/11/06)
Special Notice: 2004(8)
SEIZURE: (see also ALCOHOLIC BEVERAGES TAX; CIGARETTE TAX; MOTOR VEHICLE FUELS TAX; TOBACCO PRODUCTS TAX)
Statute: 12-286; 12-289; 12-289a; 12-307; 12-330g; 12-330h; 12-454; 12-461a; 12-461b; 12-461c
SOLID WASTE ASSESSMENT:
Statute: 22a-232
Special Notice: 94(8), 94(8.1); 95(8); 2003(14)
FAQ: 439, 440
STAMPS, CIGARETTE TAX:
Legislation: PA 11-6, §§80-82 (§82 not codified)
Statute: 12-296; 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a; 12-308; 12-315; 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h
Regulation: 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-1a (repealed eff. 12/5/03); 12-313-2a (repealed eff. 12/5/03); 12-313-3a (repealed eff. 4/6/00); 12-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a; 12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1
Special Notice: 93(5), 93(5.1); 2002(1); 2002(2); 2002(4); 2003(2); 2007(15); 2007(16); 2015(8); 2017(9)
Informational Publication: 2002(7); 2002(8); 2002(9); 2003(7), 2003(8); 2009(28); 2009(29)
Announcement: 2003(3); 2005(12)
STATUS LETTERS: (see also CLEARANCE CERTIFICATE)
Informational Publication: 2002(15); 2004(9); 2006(8), 2006(8.1); 2009(10), 2009(10.1); 2014(18); 2016(10)
FAQ: 79, 80, 141, 177, 178, 557, 558, 559, 560, 561
STEAM COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)
SUCCESSION AND TRANSFER TAX: (see also ESTATE TAX; GENERATION SKIPPING TRANSFER TAX)
Statute: 12-340, 12-341, 12-341a, 12-341b, 12-341c, 12-342, 12-343; 12-344; 12-344a; 12-344b; 12-345; 12-345a; 12-345b; 12-345c; 12-345d; 12-345e; 12-345f; 12-346; 12-347; 12-348; 12-349; 12-349a; 12-350; 12-351; 12-352; 12-353; 12-354; 12-355; 12-356; 12-357; 12-358; 12-359; 12-363; 12-364; 12-365; 12-366; 12-367; 12-368; 12-369; 12-370; 12-371; 12-372; 12-373; 12-374; 12-375; 12-376; 12-376a; 12-376b; 12-376c; 12-376d; 12-377; 12-378; 12-379; 12-380; 12-381; 12-383; 12-384; 12-385; 12-386; 12-387a; 12-387b; 12-387c; 12-388; 12-389; 12-390; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-2-2a (repealed eff. 6/11/14); 12-341b-1; 12-349-1 (repealed eff. 6/11/14); 12-359-1
Special Notice: 93(14); 95(18); 99(9); 2001(8); 2001(10); 2003(13); 2005(10)
Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3), 99(3.1); 2001(12); 2002(24); 2003(32); 2004(23); 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)
Announcement: 98(3)
SUCCESSOR LIABILITY: (see also CLEARANCE CERTIFICATE)
Legislation: PA 17-147, § 28
Statute: 12-294; 12-424; 12-546; 12-707(e)
Special Notice: 2000(3), 2000(3.1), 2003(18); 2017(7)
Informational Publication: 99(21), 99(21.1); 2000(26), 2002(16), 2003(28); 2004(26); 2006(11); 2011(16); 2015(12); 2017(25)
FAQ: 388, 490
TAX AMNESTY: (see AMNESTY)
TAX PREPARERS AND FACILITATORS:
Legislation: PA 17-147, §§ 15-18
Special Notice: 2017(8)
TAXPAYERS, RIGHTS OF:
Statute: 12-39n
Policy Statement: 92(4), 92(4.1), 92(4.2); 99(4); 2001(3); 2007(2); 2008(4)
TSSN: 06, 45
TELECOMMUNICATIONS INDUSTRY: (see EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX)
TIRE FEE:
Statute: 22a-256j (repealed by PA 94-4, 82 (May))
Special Notice: 93(7), 93(11), 93(11.1); 95(5); 96(3); 97(4)
Announcement: 93(7)
TOBACCO PRODUCTS TAX: (see also LICENSING AND REGISTRATION; SEIZURE)
Legislation: PA 13-184, §112 (not codified); PA 13-247, §43 (not codified); PA 17-105, §§ 1-3; PA 17-147, §§ 30, 31, 41; PA 17-2, § 631 (June Spec. Sess.)
Statute: 12-330a, 12-330b, 12-330c, 12-330d, 12-330e, 12-330f, 12-330g, 12-330h, 12-330i, 12-330j, 12-330k, 12-330l, 12-330m, 12-330n, 12-330o, 12-330p; 12-39o; 12-314a; 4-28o; 53-394
Regulation: 12-330n-1, 12-330n-2
Ruling: 89-157
Special Notice: 2000(7); 2000(16), 2000(16.1); 2003(18); 2006(3); 2009(2); 2010(8); 2011(8); 2017(7); 2017(9)
Informational Publication: 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(31); 2009(28); 2009(29); 2015(12); 2017(25)
Announcement: 2001(11); 2004(8), 2004(8.1); 2005(8)
TSSN: 19
TOURISM ACCOUNT SURCHARGE (MOTOR VEHICLE RENTALS): (see also RENTAL SURCHARGE)
Statute: 12-665, 12-666, 12-667, 12-668; 32-303, 32-305 (repealed)
Regulation: 12-666-1
Special Notice: 92(13), 92(13.1); 92(14); 93(7); 93(10); 95(5); 96(11)
Policy Statement: 98(7); 2000(5); 2002(5); 2009(2)
TRANSPORTATION NETWORK RIDE FEE:
Legislation: PA 17-140; PA 17-2, § 654 (June Spec. Sess.)
TRIBAL-STATE COMPACTS:
Statute: 12-586f; 12-586g
UNAUTHORIZED INSURERS TAX: (see also INSURANCE PREMIUMS TAX; NONADMITTED INSURANCE)
Statute: 38a-277
UNINCORPORATED BUSINESS TAX: (repealed effective 1/1/83)
Statute: 12-610 through 12-629
Regulation: 12-629-1, 12-629-2, 12-629-3, 12-629-4, 12-629-5, 12-629-6, 12-629-7, 12-629-8, 12-629-9 (foregoing were repealed eff. 4/6/00); 12-629-10, 12-629-11 (both repealed 3/03)
Bulletin: 5, 7
UNRELATED BUSINESS INCOME TAX:
Statute: 12-242aa; 12-242bb; 12-217t; 12-81aa; 32-4l, 32-9t
Special Notice: 92(15); 93(3)
Announcement: 92(4)
URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:
Statute: 32-4l, 32-9t; 12-81aa
Special Notice: 2000(15); 2002(14); 2005(7)
UTILITY COMPANIES GROSS EARNINGS TAX:
Legislation: PA 13-232, §18 (not codified); PA 17-147, §§ 22, 27; PA 17-202, § 38; PA 17-219, § 1; PA 17-2, § 646 (June Spec. Sess.)
Statute: 12-264, 12-265; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-80b; 12-81aa; 12-217i; 12-217t; 12-217hh (repealed 7/1/13); 12-217ii; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t
Ruling: 90-71; 99-3; 2000-6
Special Notice: 93(27); 94(11); 95(9); 96(7); 2000(13); 2006(6); 2010(7)
Announcement: 96(10); 99(3); 2000(3); 2000(5); 2001(1); 2002(2.1); 2003(7); 2005(5); 2009(2); 2013(3)
FAQ: 615, 616, 617, 618
VENDING MACHINES: (see also CIGARETTE TAX)
Statute: 12-285; 12-286; 12-286a; 12-289; 12-289a; 12-293a; 12-295a; 12-412(27)
Regulation: 12-289-1
Special Notice: 2005(8)
Informational Publication: 2006(27); 2006(30)
Announcement: 2004(7)
Statute: 12-2; 12-2d; 12-2e
Informational Publication: 2010(18)
Announcement: 98(2); 2004(5); 2004(7)
WATER COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)