reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-263w (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263w - Powers related to inquiry, investigation or hearing.

 The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing pursuant to sections 12-263s to 12-263x, inclusive, shall have power to 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 the commissioner's agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers and documents pertinent to such inquiry or investigation. No witness under subpoena authorized to be issued under the provisions of this section shall be excused from testifying or from producing books, papers or documentary evidence on the ground that such testimony or the production of such books, papers or documentary evidence would tend to incriminate such witness, but such books, papers or documentary evidence so produced shall not be used in any criminal proceeding against such witness. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to such person by the commissioner or the commissioner's authorized agent, or to produce any books, papers or other documentary evidence pursuant thereto, the commissioner or such agent may apply to the superior court of the judicial district wherein the taxpayer resides or wherein the business has been conducted, or to any judge of such court if the same is not in session, setting forth such disobedience to process or refusal to answer, and such court or such judge shall cite such person to appear before such court or such judge to answer such question or to produce such books, papers or other documentary evidence and, upon such person's refusal so to do, shall commit such person to a community correctional center until such person testifies, but not for a period longer 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. Officers who serve subpoenas issued by the commissioner or under the commissioner's authority and witnesses attending hearings conducted by the commissioner pursuant to this section shall receive fees and compensation at the same rates as officers and witnesses in the courts of this state, to be paid on vouchers of the commissioner on order of the Comptroller from the proper appropriation for the administration of this section.(June Sp. Sess. P.A. 17-4, S. 8.)History: June Sp. Sess. P.A. 17-4 effective November 21, 2017.
CT Gen Stat § 12-263x (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263x - Collection of tax, penalty, interest or fee. State lien against real estate as security.

 The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section 12-35. The warrant provided under section 12-35 shall be signed by the commissioner or the commissioner's authorized agent. The amount of any such tax, penalty, interest or fee shall be a lien on the real estate of the taxpayer from the last day of the month next preceding the due date of such tax until such tax is paid. The commissioner may record such lien in the records of any town in which the real estate of such taxpayer is situated but no such lien shall be enforceable against a bona fide purchaser or qualified encumbrancer of such real estate. When any tax or fee with respect to which a lien has been recorded under the provisions of this subsection has been satisfied, the commissioner shall, upon request of any interested party, issue a certificate discharging such lien, which certificate shall be recorded in the same office in which the lien was recorded. Any action for the foreclosure of such lien shall be brought by the Attorney General in the name of the state in the superior court for the judicial district in which the property subject to such lien is situated, or, if such property is located in two or more judicial districts, in the superior court for any one such judicial district, and the court may limit the time for redemption or order the sale of such property or make such other or further decree as it judges equitable. For purposes of section 12-39g, a fee under this section shall be treated as a tax.(June Sp. Sess. P.A. 17-4, S. 9.)History: June Sp. Sess. P.A. 17-4 effective November 21, 2017.
CT Gen Stat § 12-263y (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263y - Prohibitions.

 (a) Notwithstanding any other provision of law, for any tax period commencing on or after December 19, 2019, and prior to July 1, 2026, a nongovernmental licensed short-term general hospital shall not be subject to any tax or fee that is a health care related tax, as defined in Section 1903(w) of the Social Security Act, on such hospital's net revenue from inpatient hospital services and outpatient hospital services, except for the following: (1) The tax set forth in section 12-263q; and (2) any other applicable tax or fee that is a health care related tax, as defined in Section 1903(w) of the Social Security Act, in effect as of December 19, 2019.(b) Notwithstanding any other provision of law, the tax set forth in section 12-263q shall not be amended for any tax period commencing prior to July 1, 2026.(c) Notwithstanding any other provision of law, any tax exemption that is available to a nongovernmental licensed short-term general hospital and is in effect as of December 19, 2019, including, but not limited to, exemptions under chapters 203, 208, 219 and 221, shall not be amended, repealed, modified or in any way restricted for any such hospital for any tax period commencing prior to July 1, 2026.(d) Nothing in this section shall preclude:(1) The amendment or modification of any tax or fee that is applicable to nongovernmental licensed short-term general hospitals, is in effect as of December 19, 2019, and is not a health care related tax, as defined in Section 1903(w) of the Social Security Act, provided not more than fifteen per cent of such amended or modified total tax or fee imposed is due from such hospitals;(2) The imposition of any tax or fee that is applicable to nongovernmental licensed short-term general hospitals, is not in effect as of December 19, 2019, and is not a health care related tax, as defined in Section 1903(w) of the Social Security Act, provided not more than fifteen per cent of such new total tax or fee imposed is due from such hospitals;(3) The enactment of legislation that modifies the tax set forth in section 12-263q for the purpose of imposing such tax on a hospital that is not subject to such tax as of December 19, 2019; or(4) The amendment or modification of the provisions of section 12-263i or 12-263r.(Dec. Sp. Sess. P.A. 19-1, S. 2.)History: Dec. Sp. Sess. P.A. 19-1 effective December 19, 2019.
CT Gen Stat § 12-263z (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees|Section 12-263z - Superior court jurisdiction.

 (a) As used in this section, (1) “settlement agreement” means the settlement agreement in the matter of The Connecticut Hospital Association et al. v. Connecticut Department of Social Services et al., No. HHB-CV16-6035321-S, approved by the General Assembly pursuant to section 3-125a on December 18, 2019, and (2) “superior court” means the superior court for the judicial district of New Britain including the matter of The Connecticut Hospital Association et al. v. Connecticut Department of Social Services et al., No. HHB-CV16-6035321-S.(b) The superior court shall have jurisdiction over the settlement agreement, including the jurisdiction and authority to adjudicate a motion filed by the parties to said agreement requesting an order of approval of said agreement.(c) Following entry of an order of approval of the settlement agreement, the superior court shall have continuing jurisdiction over said agreement, including the jurisdiction and authority to adjudicate a motion filed by a party to said agreement requesting an order for enforcement or modification of the settlement agreement in accordance with the provisions of said agreement. The superior court shall be authorized to issue orders in response to such motion, in accordance with the provisions of the settlement agreement, for (1) interim or temporary relief pending a final decision, (2) declaratory, monetary and permanent equitable relief as needed to enforce the terms of said agreement, and (3) modification of the settlement agreement in the manner and within the limits provided in said agreement. Any final order of the superior court issued pursuant to this section may be appealed in accordance with law. Sovereign immunity shall not be a defense to or bar any action, motion, order or relief authorized under this section.(Dec. Sp. Sess. P.A. 19-1, S. 3.)History: Dec. Sp. Sess. P.A. 19-1 effective December 19, 2019.
CT Gen Stat § 12-265a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212 - Utility Companies Tax|Section 12-265a - Tax credit for expenditures for water pollution abatement facilities.

 Section 12-265a is repealed.(1967, P.A. 57, S. 32; 1969, P.A. 291, S. 2.)
CT Gen Stat § 12-265d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212 - Utility Companies Tax|Section 12-265d - Tax credit for expenditures to establish day care facilities for children of employees.

 Section 12-265d is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 3, 4; P.A. 88-289, S. 3, 4; P.A. 89-364, S. 6, 7.)
CT Gen Stat § 12-268a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268a - Alternate methods of determining portion of business equitably attributable to Connecticut.

 If the method of apportionment provided for in section 12-251, section 12-258 or section 12-265 unfairly attributes to this state an undue proportion of its business activity, a company or municipal utility, as defined in section 12-265, may petition for an alternate method of apportionment by filing with its return to the commissioner a statement of its objections and of such proposed other method of apportionment as it believes proper and equitable under the circumstances, accompanied by supporting details and proofs. The commissioner, within a reasonable time thereafter, shall notify the company or municipal utility whether the proposed method is accepted as reasonable and equitable and, if so accepted, shall adjust the return and tax accordingly. With respect to any company included in section 12-249, section 12-256 or section 12-264, or municipal utility, as defined in section 12-265, the commissioner, at any time within three years after the filing by it of a return based on the method of apportionment provided for in section 12-249, section 12-258 or section 12-265, may change such method if, in his opinion, such method has operated or will operate so as to subject the company or municipal utility to taxation on a lesser portion of its business activity than is properly and equitably attributable to this state, and shall thereupon proceed to assess and collect taxes in accordance with such method as so changed by him.(1961, P.A. 604, S. 16; P.A. 85-562, S. 3; P.A. 87-124, S. 4, 18; P.A. 06-186, S. 71.)History: P.A. 85-562 added a technical clarification by including direct reference to Secs. 12-258 and 12-265 which describe alternative methods of apportionment for purposes of determining the portion of the company's business equitably attributable to Connecticut; P.A. 87-124 inserted references to sections concerning taxation of railroad companies, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter; P.A. 06-186 added citations to Sec. 12-265 re definition of municipal utility, effective July 1, 2006.See chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.Cited. 161 C. 145; 169 C. 58.
CT Gen Stat § 12-268b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268b - Return of fiduciary.

 Any fiduciary who conducts or is liquidating the business or is selling the assets of any company included in section 12-249, section 12-256 or section 12-264 shall be subject to the filing of returns in accord with, and to the payment of taxes imposed by, this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or assets sold by agents or officers of such company. The return of a fiduciary who has been appointed during a taxable period under said sections, or following such period but on or before the last day upon which a return may be filed for such period without penalty, shall include complete information with respect to that part of such period during which the company conducted the business as well as that part of such period in which the fiduciary himself was acting and taxes shall be paid by the fiduciary for both parts of such period.(1961, P.A. 604, S. 17; P.A. 76-114, S. 13, 21; P.A. 87-124, S. 5, 18.)History: P.A. 76-114 made changes to reflect switch to quarterly rather than annual taxation, effective July 1, 1976, and applicable to gross earnings in calendar quarter commencing January 1, 1977, and each calendar quarter thereafter; P.A. 87-124 inserted reference to Sec. 12-249 concerning taxation of railroad companies and substituted “period” for “quarter” where appearing, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.
CT Gen Stat § 12-268i (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268i - Hearing by commissioner.

 Any taxpayer aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by chapter 210, 211 or 212 or this chapter may apply to the commissioner, in writing, within sixty days after the notice of such action is delivered or mailed to it, for a hearing and a correction of the amount of such tax, penalty or interest so fixed, setting forth the reasons why such hearing should be granted and the amount in which such tax, penalty or interest should be reduced. The commissioner shall promptly consider each such application and may grant or deny the hearing requested. If the hearing is denied, the applicant shall be notified thereof forthwith. If it is granted, the commissioner shall notify the applicant of the time and place fixed for such hearing. After such hearing the commissioner may make such order in the premises as appears to him just and lawful and shall furnish a copy of such order to the applicant. The commissioner may, by notice in writing, at any time within three years after the date when any return of any taxpayer has been due, order a hearing on his own initiative and require the taxpayer or any other individual whom he believes to be in possession of relevant information concerning the taxpayer to appear before him or his authorized agent with any specified books of account, papers or other documents, for examination under oath.(1961, P.A. 604, S. 26; P.A. 87-124, S. 12, 18; P.A. 91-236, S. 3, 25.)History: P.A. 87-124 inserted references to chapter 210 concerning taxation of railroad companies, effective January 1, 1988, and applicable with respect to the tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and each calendar year thereafter; P.A. 91-236 provided for 60, rather than 30, days to request a hearing, effective July 1, 1991, and applicable to taxes due on or after that date.That audit result has become final because taxpayer failed to challenge it within 60 days under this section does not necessarily mean taxpayer is barred from seeking refund of overpayments made during audited period pursuant to Sec. 12-268c. 330 C. 280.Cited. 31 CS 134.
CT Gen Stat § 12-268j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268j - Tax to be in lieu of certain other taxes.

 (a) 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 (1) tangible personal property used solely and exclusively in a business so specified by a company included in section 12-256, and (2) for assessment years commencing on October 1, 2007, October 1, 2008, and October 1, 2009, all tangible personal property acquired on or after October 1, 2007, and on or before September 30, 2010, to upgrade an existing telecommunications network, even if the tangible personal property is used solely or in part in the provision of competitive video programming service, in a business so specified by a company included in section 12-256.(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.(1961, P.A. 604, S. 30; June, 1969, P.A. 1, S. 17; June, 1971, P.A. 8, S. 24; P.A. 86-410, S. 26, 28; P.A. 97-137, S. 2, 4; P.A. 07-253, S. 29.)History: 1969 act designated former Subdiv. (b) as Subdiv. (a) and former Subdiv. (a) as Subdiv. (b); 1971 act deleted Subdiv. (b) re taxes in lieu of those imposed by chapter 208 for specified businesses; P.A. 86-410 added the statement at the end of the section providing that the exemption from property tax applicable to personal property for companies subject to tax under Sec. 12-256 shall be subject to the provisions of Sec. 12-256b, concerning the procedure to be used in taxing personal property of a company subject to tax under said Sec. 12-256 and at the same time subject to tax under chapter 210a, effective June 4, 1986, and applicable to tax years commencing on or after January 1, 1986; P.A. 97-137 designated existing provisions as Subsec. (a), deleted references to Ch. 212 and Sec. 12-256b, added requirement re sole and exclusive use and added new Subsec. (b) re allocation of dual use property for purposes of Chs. 211 and 219, effective June 13, 1997, and applicable to calendar years commencing on or after January 1, 1998, and to assessment years of municipalities commencing on or after October 1, 1997; P.A. 07-253 amended Subsec. (a) to insert Subdiv. (1) designator and add Subdiv. (2) re upgrading existing telecommunications network and amended Subsec. (b) to add certified competitive video service and exception as provided in Subsec. (a).Cited. 180 C. 409.
CT Gen Stat § 12-268k (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268k - Abatement of taxes.

 Section 12-268k is repealed, effective April 13, 1995.(1961, P.A. 604, S. 28; P.A. 77-614, S. 143, 610; P.A. 87-124, S. 13, 18; P.A. 95-4, S. 7, 8.)
CT Gen Stat § 12-268m (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 212a - Public Service Companies Tax|Section 12-268m - Regulations and forms.

 The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of chapters 210, 211 and 212 and this chapter, which regulations or rulings, when reasonably designed to carry out the intent and purpose of said chapters, shall be prima facie evidence of its proper interpretation. The commissioner shall, from time to time, publish for distribution any regulations prescribed hereunder including any of such rulings which appear to him to be of general interest. The commissioner may prescribe or furnish the form of any return required under said chapters and may require that every such return shall set forth any and all information necessary or desirable in order to determine the amount of any tax payable thereunder.(1961, P.A. 604, S. 31; P.A. 77-614, S. 139, 610; P.A. 87-124, S. 15, 18.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 87-124 inserted references to chapter 210 concerning taxation of railroad companies, effective January 1, 1988 and applicable with respect to tax imposed under chapter 210 on gross earnings in the calendar year ending December 31, 1987, and each calendar year thereafter.
CT Gen Stat § 12-285a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 214 - Cigarette Taxes|Section 12-285a - Definitions for purposes of sections 12-286a, 12-295a and 12-314a.

 For purposes of sections 12-286a, 12-295a, and 12-314a: (1) “Distributor” includes a manufacturer of tobacco products; (2) “sale” or “sell” means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, for consideration, cigarettes or tobacco products, including bartering or exchanging, or offering to barter or exchange, cigarettes or tobacco products; (3) “give” or “giving” means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, without consideration, cigarettes or tobacco products; (4) “deliver” or “delivering” means an act done intentionally by any person, whether as principal, proprietor, agent, servant or employee, of transferring, or offering or attempting to transfer, physical possession or control of cigarettes or tobacco products.(P.A. 96-240, S. 9, 10; P.A. 97-243, S. 11, 67; June Sp. Sess. P.A. 98-1, S. 3, 121; P.A. 19-13, S. 20.)History: P.A. 96-240 effective June 6, 1996; P.A. 97-243 added definitions of “sale” or “sell”, “give” or “giving” and “deliver” or “delivering”, effective July 1, 1997; June Sp. Sess. P.A. 98-1 deleted reference to Sec. 12-315a, effective June 24, 1998; P.A. 19-13 deleted reference to Sec. 53-344(a).