reglab/housing_qa huggingface dataset:
CT Gen Stat § 11-86 (2020)
2020 Connecticut General Statutes|Title 11 - Libraries and Museums|Chapter 194 - Museums|Section 11-86 - Conservation and protective measures applied to property on loan. Liens. Immunity from liability.

 (a) A museum may apply conservation or protective measures to any property on loan to the museum without the permission of the lender or formal notice to the lender, unless the written loan agreement for such property provides otherwise, if (1) action is required to (A) protect such property or other property in the possession of the museum, or (B) protect the health and safety of the public or museum staff because such property is a hazard, and (2) (A) the museum is unable to contact the lender at the address on record for the lender within three days before the time the museum determines action is necessary, or (B) the lender does not (i) respond or agree to the conservation or protective measures recommended by the museum, and (ii) terminate the loan and take possession of such property on or before the third day that the museum contacts such lender.(b) If a museum applies conservation or protective measures to any property on loan to the museum under this section, or with the agreement of the lender, unless the written loan agreement for such property provides otherwise, the museum shall acquire a lien on such property in an amount equal to the costs incurred by the museum for such conservation or protective measures taken.(c) The museum shall not be liable for injury to or loss of any property that was on loan to the museum and for which conservation or protective measures were taken under this section, if the museum (1) had a reasonable belief at the time the conservation or protective measures were taken that such measures were necessary to protect such property or other property in the possession of the museum, or that such property was a hazard to the health and safety of the public or museum staff, and (2) exercised reasonable care in the choice and application of such conservation and protective measures.(P.A. 12-171, S. 7.)
CT Gen Stat § 11-87 (2020)
2020 Connecticut General Statutes|Title 11 - Libraries and Museums|Chapter 194 - Museums|Section 11-87 - Applicability to property in the possession of a museum pursuant to the Native American Graves Protection and Repatriation Act.

 The provisions of sections 11-80 to 11-89, inclusive, shall not apply to any property in the possession of a museum pursuant to the Native American Graves Protection and Repatriation Act, P.L. 101-601.(P.A. 12-171, S. 8.)
CT Gen Stat § 11-88 (2020)
2020 Connecticut General Statutes|Title 11 - Libraries and Museums|Chapter 194 - Museums|Section 11-88 - Rights and obligations of lenders, claimants and museums identified in loan agreements. Other means of establishing or perfecting title to property available to museums.

 (a) Nothing in sections 11-80 to 11-89, inclusive, shall be construed to abrogate the rights and obligations of a lender, claimant or museum identified in a written loan agreement.(b) The provisions of sections 11-80 to 11-89, inclusive, shall not preclude a museum from availing itself of any other means of establishing or perfecting title to property in the possession of the museum.(P.A. 12-171, S. 9.)
CT Gen Stat § 11-89 (2020)
2020 Connecticut General Statutes|Title 11 - Libraries and Museums|Chapter 194 - Museums|Section 11-89 - Regulations.

 The State Librarian shall adopt regulations, in accordance with the provisions of chapter 54, to (1) prescribe the form of written notification to persons loaning property pursuant to section 11-81, and (2) establish the procedures for recording and maintaining records of property on loan to a museum pursuant to section 11-83.(P.A. 12-171, S. 10; P.A. 13-31, S. 28.)History: P.A. 13-31 made a technical change, effective May 28, 2013.
CT Gen Stat § 12-1 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-1 - Definitions.

 The following words, as used in this title and in all other statutes relating to the assessment and collection of taxes, except when otherwise indicated by the context, shall be defined as follows: “Commissioner” or “Commissioner of Revenue Services” means the Commissioner of Revenue Services or his authorized agent; “company” means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality; “person” means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian.(1949 Rev., S. 1678; P.A. 77-614, S. 139, 610; P.A. 95-79, S. 22, 189; P.A. 97-243, S. 1, 67.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 95-79 redefined “company” and “person” to include limited liability companies, effective May 31, 1995; P.A. 97-243 added provision that any reference to commissioner or Commissioner of Revenue Services in title 12 and certain other tax statutes includes his authorized agent, effective June 24, 1997.See Secs. 12-1c and 12-1d re transfer of certain functions, powers and duties under this chapter and chapters 203, 204 and 204a to the Secretary of the Office of Policy and Management.Cited. 29 CA 97.
CT Gen Stat § 12-1a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-1a - Department of Revenue Services. Commissioner. Successor department to state Tax Department.

 (a) There shall be a Department of Revenue Services. The department shall be under the direction of the Commissioner of Revenue Services, who shall be appointed by the Governor in accordance with the provisions of sections 4-5, 4-6, 4-7, 4-8, with the powers and duties therein prescribed.(b) The Department of Revenue Services shall constitute a successor department to the state Tax Department in accordance with the provisions of section 4-38d and section 4-39.(P.A. 77-614, S. 138, 610.)
CT Gen Stat § 12-1b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-1b - Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.

 (a) Whenever the term “Tax Commissioner” or “state Tax Commissioner” occurs or is referred to in the general statutes, except in chapters 111 and 112, it shall be deemed to mean or refer to the Commissioner of Revenue Services.(b) Whenever the term “Tax Department” or “state Tax Department” occurs or is referred to in the general statutes, except in chapters 111 and 112, it shall be deemed to mean or refer to the Department of Revenue Services.(P.A. 77-614, S. 139, 610.)Cited. 184 C. 102.
CT Gen Stat § 12-1c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-1c - Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.

 (a) In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under this chapter which are related to (1) municipal finance, (2) assessment or taxation of property and (3) state grants to municipalities are transferred to the Secretary of the Office of Policy and Management, and wherever the words “Commissioner of Revenue Services” or “commissioner” are used in said chapter in relation to any such functions, powers or duties, the words “Secretary of the Office of Policy and Management” or “secretary”, whichever is appropriate, are substituted in lieu thereof.(b) The Office of Policy and Management shall constitute a successor department to the Department of Revenue Services, in accordance with the provisions of sections 4-38d and 4-39, with respect to all functions, powers and duties of the Department of Revenue Services under this chapter which are related to (1) municipal finance, (2) assessment or taxation of property and (3) state grants to municipalities.(P.A. 79-610, S. 2, 47.)History: (Revisor's note: In 2003 references in Subsecs. (a) and (b) to “chapter 201” and “said chapter 201”, respectively, were changed editorially by the Revisors to “this chapter”).See chapter 50 re Office of Policy and Management.Cited. 204 C. 336.
CT Gen Stat § 12-1d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-1d - Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.

 (a) In accordance with the provisions of section 4-38d, all functions, powers and duties of the Commissioner of Revenue Services under chapters 203, 204 and 204a are transferred to the Secretary of the Office of Policy and Management, and wherever the words “Commissioner of Revenue Services” or “commissioner” are used in said chapters, the words “Secretary of the Office of Policy and Management” or “secretary”, whichever is appropriate, are substituted in lieu thereof.(b) The Office of Policy and Management shall constitute a successor department to the Department of Revenue Services, in accordance with the provisions of sections 4-38d and 4-39, with respect to all functions, powers and duties of the Department of Revenue Services under said chapters 203, 204 and 204a.(P.A. 79-610, S. 3, 47.)See chapter 50 re Office of Policy and Management.See chapter 203 re property tax assessment.See chapter 204 re local levy and collection of taxes.See chapter 204a re property tax relief for elderly homeowners and renters and persons with permanent total disability.
CT Gen Stat § 12-2a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2a - Municipal assessment section within Office of Policy and Management. Board of assessment advisors.

 Section 12-2a is repealed.(P.A. 74-275, S. 1; P.A. 77-614, S. 139, 610; P.A. 79-610, S. 2, 47; P.A. 84-488, S. 1, 2; P.A. 91-343, S. 9, 11.)
CT Gen Stat § 12-2c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2c - Certification of revaluation companies.

 As used in this section, “revaluation company” means any person, firm, association, corporation, limited liability company or other entity, other than a municipal assessor or assistant assessor, which performs property valuations for a municipality for assessment purposes. On and after June 25, 1991, no revaluation company shall perform any valuation for a municipality for assessment purposes unless such company is certified by the Secretary of the Office of Policy and Management. Such certification shall be renewed every five years.(P.A. 74-275, S. 3; P.A. 91-343, S. 5, 11; P.A. 95-79, S. 23, 189; P.A. 14-122, S. 86.)History: P.A. 91-343 substituted “secretary of the office of policy and management” for “board of assessment advisors” as authority empowered to certify revaluation companies; P.A. 95-79 redefined “revaluation company” to include a limited liability company, effective May 31, 1995; P.A. 14-122 made a technical change.Application of statute to board of tax review and its employees discussed. 184 C. 326. Cited. 195 C. 48.
CT Gen Stat § 12-2d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2d - Compromises.

 The Commissioner of Revenue Services or his authorized agent may compromise any controversy arising from the application or enforcement of any general statute over which said commissioner has authority. An offer of compromise may be made or entertained if it is based upon doubt as to the taxpayer's liability for the amount in controversy, or doubt as to the collectibility of such amount.(P.A. 96-221, S. 11, 25.)History: P.A. 96-221 effective June 4, 1996.
CT Gen Stat § 12-2e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2e - Closing agreements.

 (a) The Commissioner of Revenue Services may enter into an agreement, in writing, with any person relating to the liability of such person, or of the person or estate for whom such person acts, in respect of any tax payable to said commissioner for any taxable period.(b) Such agreement shall be final and conclusive and, except upon a showing of fraud or malfeasance or misrepresentation of a material fact, (1) the case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the state of Connecticut, and (2) in any suit, action or proceeding, such agreement, or any determination, assessment, collection, payment abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.(P.A. 96-221, S. 12, 25.)History: P.A. 96-221 effective June 4, 1996.
CT Gen Stat § 12-2f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2f - Service of notice by the commissioner.

 Unless otherwise required by the general statutes, service of any notice provided by the Commissioner of Revenue Services may be made by first class mail and shall not require certified or registered mail. Any such notice to a person shall be addressed to such person's address as it appears in the records of the commissioner and service of such notice shall be complete at the time of deposit in the United States Post Office or mail box by the commissioner or the authorized agent of the commissioner.(P.A. 99-121, S. 26, 28.)History: P.A. 99-121 effective June 3, 1999.
CT Gen Stat § 12-2g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-2g - Sales tax rebate for eligible individuals.

 Section 12-2g is repealed, effective October 1, 2002.(P.A. 99-173, S. 3, 4, 65; S.A. 02-12, S. 1.)
CT Gen Stat § 12-3 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-3 - Appointment and duties of Deputy Commissioner of Revenue Services.

 The Commissioner of Revenue Services shall appoint a deputy, who shall be sworn to the faithful discharge of his duties and who shall perform the duties of the commissioner in case of his sickness or absence and such other duties as may be prescribed. A certificate of such appointment shall be placed on file in the office of the Secretary, who shall give notice to the Treasurer of such appointment.(1949 Rev., S. 1683; P.A. 77-614, S. 139, 610.)History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979.
CT Gen Stat § 12-3b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-3b - Abatement Review Committee.

 (a) There is created an Abatement Review Committee which shall consist of (1) the State Comptroller or an employee of the office of the State Comptroller designated by said Comptroller, (2) the Secretary of the Office of Policy and Management or an employee of the Office of Policy and Management designated by said secretary, (3) the Commissioner of Consumer Protection or an employee of the Department of Consumer Protection designated by said commissioner, and (4) the Commissioner of Revenue Services or an employee of the Department of Revenue Services designated by said commissioner. Said committee shall meet monthly or as often as necessary to approve any abatement, in whole or in part, of tax, including any penalty or interest payable in connection therewith, which the Commissioner of Revenue Services or the Commissioner of Consumer Protection is authorized to abate pursuant to any provision of the general statutes. A majority vote of the committee shall be required for approval of such abatement.(b) An itemized statement of all abatements approved under this section shall be available to the public for inspection by any person.(c) The Abatement Review Committee, established pursuant to subsection (a) of this section, may adopt regulations, in accordance with chapter 54, establishing guidelines for the abatement of any tax.(P.A. 96-221, S. 17, 25; P.A. 97-243, S. 3, 67; P.A. 11-51, S. 185.)History: P.A. 96-221 effective July 1, 1996; P.A. 97-243 clarified that each member of the committee may designate an employee to serve on the committee in his place, effective July 1, 1997; P.A. 11-51 amended Subsec. (a) to add Commissioner of Consumer Protection or an employee of Department of Consumer Protection designated by said commissioner, replace “executive director of the Division of Special Revenue” with “Commissioner of Consumer Protection” and make technical changes, effective July 1, 2011.
CT Gen Stat § 12-3c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-3c - Criminal history records checks.

 The Commissioner of Revenue Services shall, subject to the provisions of section 31-51i, require each applicant for a position of employment with, each employee applying for transfer to and, at least once every ten years, each current employee of, the Department of Revenue Services, to (1) state in writing whether such applicant or employee has ever been convicted of a crime or whether criminal charges are pending against such applicant or employee and, if so, to identify the charges and court in which such charges are pending, and (2) be fingerprinted and submit to state and national criminal history records checks. The criminal history records checks required by this section shall be conducted in accordance with section 29-17a.(P.A. 14-155, S. 1; P.A. 17-147, S. 11.)History: P.A. 14-155 effective June 11, 2014; P.A. 17-147 added “and, at least once every ten years, each current employee of”, deleted “at the time of application for employment or transfer” in Subdiv. (1) and made a conforming change, effective July 7, 2017.
CT Gen Stat § 12-3d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-3d - Deadline for penalty waiver request.

 To the extent that the Commissioner of Revenue Services is authorized to waive all or part of a penalty provided under this title, the commissioner shall not consider any waiver request received more than one year from the date a notice of such penalty was first sent to the person on whom the penalty was imposed. For any penalty that is reported by a taxpayer on a return filed by such taxpayer in accordance with this title, the filing date of such return shall be considered the date on which the person was notified of such penalty. Nothing in this section shall extend the date by which a protest or appeal must be filed in connection with a determination made by the commissioner.(P.A. 17-147, S. 39.)History: P.A. 17-147 effective July 1, 2017, and applicable to waiver requests received on or after July 1, 2017.
CT Gen Stat § 12-3f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-3f - Small and Medium-Sized Business Users Committee.

 Section 12-3f is repealed, effective June 7, 2010.(P.A. 93-382, S. 44, 69; P.A. 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 10-188, S. 17.)
CT Gen Stat § 12-4 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-4 - Proceedings against delinquent tax officers.

 If the Secretary of the Office of Policy and Management ascertains that the assessors or board of assessment appeals or any official charged with any of the duties imposed on assessors or boards of assessment appeals, or the tax collector, treasurer or any official authorized to fix a rate of tax in any town, city or borough or other taxing district, fails to discharge his or its administrative duty according to law, said secretary may in writing call such failure to the attention of each such board or member thereof or official failing to perform its or his duties. If such board or official fails to comply thereafter with the law with respect to which attention has been so called in writing, the secretary may apply to the superior court in the judicial district wherein such board or official has jurisdiction or, in case the Superior Court is not in session, to a judge thereof, setting forth such failure, and the judge or court, as the case may be, upon ascertaining the facts stated in such application to be true, shall issue an order in the nature of a mandamus requiring compliance with the provisions of the statute particularly mentioned in such application, and shall render judgment against any official, board or person who has so failed, with costs, as in mandamus proceedings. Any person who fails to comply with any order so issued shall be in contempt and said court or such judge may punish him therefor as in mandamus proceedings. Any person claiming to be aggrieved by any order issued by authority of the provisions of section 12-2 and of this section shall have the same right of appeal to the Appellate Court as in mandamus cases.(1949 Rev., S. 1681; P.A. 78-280, S. 2, 127; P.A. 79-610, S. 2, 47; June Sp. Sess. P.A. 83-29, S. 23, 82; P.A. 95-283, S. 32, 68.)History: By virtue of P.A. 77-614 “commissioner” referred to commissioner of revenue services rather than tax commissioner as previously, effective January 1, 1979; P.A. 78-280 substituted “judicial district” for “county”; P.A. 79-610 substituted secretary of the office of policy and management for commissioner of revenue services, effective July 1, 1980; June Sp. Sess. P.A. 83-29 deleted reference to supreme court and substituted appellate court in lieu thereof; P.A. 95-283 replaced board of tax review with board of assessment appeals, effective July 6, 1995.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.History discussed; section not meant to trench upon the functions of state's attorneys to invoke mandamus to compel public officers to perform their duties; when question is one of public right and object is to procure enforcement of public duty, the relator need not show he has any legal or special interest in the results. 150 C. 444.
CT Gen Stat § 12-5 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 201 - State and Local Revenue Services. Department of Revenue Services|Section 12-5 - Fees for witnesses and service of subpoenas.

 All fees of witnesses, or for the service of subpoena or capias issued by the commissioner or by a judge of the Superior Court upon the application of said commissioner, shall be paid by him and allowed as part of his incidental expenses.(1949 Rev., S. 1684; September, 1957, P.A. 11, S. 7.)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.