reglab/statecodes huggingface dataset:
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-243. - Definitions.

As used in this chapter:
(a) “Air carrier” means any person, firm, partnership, corporation, limited liability company, association, trustee, receiver or assignee which engages in the transportation by air of persons or property for hire and which makes landings or takeoffs or air pickups or deliveries in this state;
(b) “Aircraft arrivals and departures” means scheduled landings and takeoffs in this state of the aircraft of an air carrier, scheduled air pickups and deliveries in this state by the aircraft of an air carrier, and, in the case of nonscheduled operations, shall include all landings and takeoffs, pickups and deliveries;
(c) “Flight equipment” means full equipment of aircraft for flight;
(d) “Originating revenue” within this state means revenue to an air carrier from the transportation of revenue passengers and revenue cargo, exclusive of express and mail, first received by such carrier either as originating or connecting traffic at airports within this state. When it cannot otherwise be determined, the revenue of an air carrier from the transportation of revenue cargo attributable to a particular airport for any period shall be computed by multiplying the pounds of revenue cargo first received by such air carrier at such airport during such period by the average revenue per pound received by such air carrier from the transportation of revenue cargo over its entire system for the same period;
(e) “Revenue tons handled” by an air carrier at an airport means the weight in tons of revenue passengers, at two hundred pounds per passenger, and revenue cargo first received either as originating or connecting traffic or finally discharged by such carrier at such airport.
(1949 Rev., S. 1922; P.A 95-79, S. 29, 189.)
History: P.A. 95-79 redefined “air carrier” to include a limited liability company, effective May 31, 1995.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-244. - Allocation of tax.

The tax provided for in chapter 208 on the net income or minimum base, as far as air carriers incorporated or doing business in this state are concerned, shall be allocated to this state by use of the arithmetical average of the following three ratios, provided, if it should be found that such ratios should so operate as to subject a taxpayer to taxation on a greater or lesser portion of its business than is reasonably attributable to this state, the provisions of section 12-221a shall apply: (a) The ratio which the aircraft arrivals and departures within this state scheduled by such air carrier during the income year bears to the total aircraft arrivals and departures scheduled by such carrier on its entire system during the same period; provided, in the case of nonscheduled operations, all arrivals and departures shall be substituted for scheduled arrivals and departures; (b) the ratio which the revenue tons handled by such air carrier at airports within this state during the income year bears to the total revenue tons handled by such carrier at all airports on its entire system during the same period; (c) the ratio which such air carrier's originating revenue within this state for the income year bears to the total originating revenue of such carrier from its entire system for the same period.
(1949 Rev., S. 1923; 1949, 1951, S. 1106d; P.A. 73-350, S. 15, 27.)
History: P.A. 73-350 substituted reference to Sec. 12-221a for reference to repealed Sec. 12-221.
See chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-245. - Local taxation of real and personal property.

Real property and personal property, except flight equipment owned or being operated by a public air carrier which air carrier is engaged principally in scheduled or nonscheduled interstate or foreign air transportation for hire under a certificate of public convenience and necessity or other economic authority issued by the civil aeronautics board or its successor, shall be taxed locally in accordance with the applicable laws of this state.
(1949 Rev., S. 1924; 1969, P.A. 521.)
History: 1969 act replaced exception for flight equipment of “all carriers” with exception for flight equipment owned or operated by specific types of public air carriers.
Construed and applied. 166 C. 413.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-246. - Filing of returns.

Air carriers subject to the provisions of this chapter shall file returns on a calendar year basis unless a fiscal year other than the calendar year has been established for federal income tax purposes, in which event such fiscal year shall be used.
(1949 Rev., S. 1925; 1951, S. 1107d; P.A. 99-121, S. 8, 28.)
History: P.A. 99-121 deleted provision re closing of books by authorization or order of civil aeronautics board and added provision re establishment of fiscal year for federal income tax purposes, effective June 3, 1999, and applicable to income years commencing on or after January 1, 2000.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-247. - Minimum tax.

The tax imposed shall in no case be less than two hundred fifty dollars for each income year.
(1951, 1953, June, 1955, S. 1108d; 1957, P.A. 80, S. 1; 1959, P.A. 175, S. 1; 564, S. 1; 1961, P.A. 604, S. 4; February, 1965, P.A. 461, S. 9; June, 1969, P.A. 1, S. 16; June, 1971, P.A. 5, S. 113; 1972, P.A. 285, S. 8; P.A. 73-350, S. 16, 27; P.A. 81-66, S. 4, 5; 81-255, S. 24, 37; P.A. 85-159, S. 4, 19; 85-469, S. 4, 6; P.A. 99-121, S. 9, 28.)
History: 1959 acts included contingent reserves and open book accounts in computation of tax basis, and added exclusion for trade accounts payable; 1961 act increased alternate tax rate from 1.9 mills per dollar to 2.5 mills per dollar, and increased the minimum tax from $20 to $25; 1965 act specified that 2.5 mill rate applies through income years beginning before January 1, 1966, and increased rate to two and five-eighths mills thereafter and specified that $25 minimum tax applies through same years and is increased to $30 thereafter; 1969 act set temporary mill rate increase at four mills and temporary increase in minimum tax to $45 for income years beginning on and after January 1, 1969, and before January 1, 1971; 1971 act substituted 1973 for 1971 as closing date of temporary increase; 1972 act made four mill rate and $45 minimum tax permanent; P.A. 73-350 deleted provisions specifically applicable to unincorporated air carriers, leaving provision re reduction of taxes when incorporated air carrier has operated 11 months or less, changed reference to taxes under “this section” to taxes imposed under “this chapter and chapter 208” and raised minimum tax to $50, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973; P.A. 81-66 increased minimum tax from $50 to $100, effective May 4, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 81-255 increased minimum tax to $250, effective July 1, 1981, and applicable to income years commencing on or after January 1, 1981; P.A. 85-159 reduced minimum tax to $100 for income years of corporations commencing on or after January 1, 1985; P.A. 85-469 revised effective date of P.A. 85-159 but without affecting this section; P.A. 99-121 deleted provisions re reduction of tax in proportion to fractional part of year during which air carrier operated and increased the amount of the minimum tax from $100 to $250, effective June 3, 1999, and applicable to income years commencing on or after January 1, 2000.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 209 - Air Carriers Tax › Section 12-247a and 12-247b. - Credit against tax for expenditures for air pollution abatement. Tax credit for expenditures for industrial waste treatment facilities.

Sections 12-247a and 12-247b are repealed.
(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 16; 1971, P.A. 872, S. 33; P.A. 73-350, S. 17, 27.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210 - Railroad Companies Tax › Section 12-249. - Tax on gross earnings.

Each corporation operating a railroad, and carrying on business for profit in this state, shall, on or before July first, annually, pay a tax computed upon its gross earnings from all sources from operations in this state; gross earnings being all receipts classified as railway operating revenues by the Interstate Commerce Commission or its successor agency in the classification of accounts prescribed by said commission. No deduction shall be made from such gross earnings for any commission, rebate or other payment, except a refund resulting from an error or overcharge.
(1949 Rev., S. 1927; P.A. 87-124, S. 1, 18; P.A. 96-222, S. 6, 41.)
History: P.A. 87-124 specified that payments be made on or before July first, 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. 96-222 inserted “or its successor agency” after “Interstate Commerce Commission”, effective July 1, 1996.
See chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210 - Railroad Companies Tax › Section 12-252. - Commissioner to determine gross earnings. Assessment of tax.

Section 12-252 is repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.
(1949 Rev., S. 1930; P.A. 77-614, S. 139, 610; P.A. 82-62, S. 1; P.A. 85-562, S. 1; P.A. 87-124, S. 17, 18.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210 - Railroad Companies Tax › Section 12-252a and 12-252b. - Credit against tax for expenditures for air pollution abatement facilities. Tax credit for expenditures for industrial waste treatment facilities.

Sections 12-252a and 12-252b are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.
(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 17; 1971, P.A. 872, S. 34, 146; P.A. 97-295, S. 24, 25; P.A. 98-262, S. 14, 22.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210 - Railroad Companies Tax › Section 12-253 and 12-254. - Tax, when payable; warrant for collection; state tax lien against real estate and foreclosure procedure. Interest on unpaid installments.

Sections 12-253 and 12-254 are repealed, effective January 1, 1988, and applicable with respect to the tax imposed under this chapter on gross earnings in the calendar year ending December 31, 1987, and in each calendar year thereafter.
(1949 Rev., S. 1932; 1969, P.A. 388, S. 6; P.A. 76-322, S. 6, 27; P.A. 80-307, S. 10, 31; P.A. 81-411, S. 18, 42; 81-472, S. 16, 159; Nov. Sp. Sess. P.A. 81-4, S. 24, 32; P.A. 82-172, S. 4, 14; P.A. 82-325, S. 3, 7; P.A. 87-124, S. 17, 18.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210 - Railroad Companies Tax › Section 12-255. - Tax to be in lieu of certain other taxes.

The tax provided for in this chapter upon the gross earnings of each corporation included in section 12-249 shall be in lieu of all other taxes in this state for the year ended the thirty-first day of December of the year for which such statement is required to be made on its rights, franchises, funded and floating debt and property in this state, and on the property of each corporation, which property is operated in this state by any such corporation so liable to such tax upon gross earnings, but the real estate in this state owned by such corporation, or by a corporation whose property is operated by it, when not used exclusively for railroad purposes, shall be assessed and taxed where it is located.
(1949 Rev., S. 1933; 1961, P.A. 517, S. 118; P.A. 85-562, S. 2; P.A. 87-124, S. 3, 18.)
History: 1961 act deleted exemption of stockholders and bondholders from taxation; P.A. 85-562 added Subsecs. (b), (c) and (d) concerning administration and enforcement of the tax, which administrative and enforcement provisions are similar in most aspects to those applicable with respect to other state taxes; P.A. 87-124 deleted Subsecs. (b) to (d), inclusive, concerning determination of the amount of tax by the commissioner, 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.
Exemption of shares of stock issued to increase capital stock. 30 C. 290. Exemption of bonds in hands of holders considered. 33 C. 187. Under former law, what property regarded as used for railroad purposes. 40 C. 498.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 210a - Telecommunications Service Company Tax (Repealed) › Section 12-255a to 12-255t. - Telecommunications service company tax.

Sections 12-255a to 12-255t, inclusive, are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(P.A. 86-410, S. 1–19, 28; P.A. 88-11; 88-230, S. 1, 12; 88-337, S. 2, 5; P.A. 89-251, S. 10, 203; 89-343, S. 7, 17; P.A. 90-98, S. 1, 2; P.A. 91-82, S. 4, 5.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-256a and 12-256b. - Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related to service under section 12-255b; property tax collected by state and distributed to towns as payment in lieu of taxes.

Sections 12-256a and 12-256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(P.A. 86-410, S. 22, 23, 28; P.A. 91-82, S. 4, 5.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-256c. - A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to municipalities in which the taxpayer operates.

Section 12-256c is repealed, effective June 26, 1987, and applicable to taxes due April 1, 1988, from companies subject to tax under section 12-256.
(P.A. 86-410, S. 27, 28; P.A. 87-415, S. 12, 13.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-256d and 12-256e. - Company subject to tax under sections 12-256 and 12-255b for same tax year may pay both taxes annually. One-third of total tax on telecommunications service under sections 12-256 and 12-258 to be distributed to municipalities as property tax relief.

Sections 12-256d and 12-256e are repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(P.A. 87-415, S. 10, 11, 13; P.A. 88-337, S. 1, 5; P.A. 91-82, S. 4, 5.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-256f. - Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes.

Section 12-256f is repealed, effective October 1, 2002.
(P.A. 89-251, S. 8, 203; P.A. 91-82, S. 3, 5; S.A. 02-12, S. 1.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-256g. - Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.

Section 12-256g is repealed effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(P.A. 89-251, S. 195, 203; P.A. 90-230, S. 68, 101; P.A. 91-82, S. 4, 5.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-258a. - Tax credit for expenditures for water pollution abatement facilities.

Section 12-258a is repealed.
(1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-258b and 12-258c. - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

Sections 12-258b and 12-258c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.
(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 18; 1971, P.A. 872, S. 35, 147; P.A. 97-295, S. 24, 25; P.A. 98-262, S. 14, 22.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-258d. - Tax credit for expenditures to establish day care facilities for children of employees.

Section 12-258d 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. 2, 4; P.A. 88-289, S. 2, 4; P.A. 89-364, S. 6, 7.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211 - Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax › Section 12-259 to 12-263. - Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other taxation; exemption of stocks and bonds.

Sections 12-259 to 12-263, inclusive, are repealed.
(1949 Rev., S. 1945–1949; 1961, P.A. 604, S. 13.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211a - Ambulatory Surgical Centers Tax › Section 12-263c. - Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.

(a) If any hospital fails to pay the amount of tax reported to be due on its return within the time specified under the provisions of section 12-263b, there shall be imposed a penalty equal to ten per cent of such amount due and unpaid, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.
(b) If any hospital has not made its return within one month after the time specified in section 12-263b, the Commissioner of Revenue Services may make such return at any time thereafter, according to the best information obtainable and according to the form prescribed. To the tax imposed upon the basis of such return, there shall be added an amount equal to ten per cent of such tax, or fifty dollars, whichever is greater. The tax shall bear interest at the rate of one per cent per month or fraction thereof, from the due date of such tax until the date of payment.
(c) Subject to the provisions of section 12-3a, the commissioner may waive all or part of the penalties provided under this section when it is proven to his satisfaction that the failure to pay any tax on time was due to reasonable cause and was not intentional or due to neglect.
(d) The commissioner shall notify the Commissioner of Social Services of any amount delinquent under sections 12-263a to 12-263e, inclusive, and, upon receipt of such notice, the Commissioner of Social Services shall deduct and withhold such amount from amounts otherwise payable by the Department of Social Services to the delinquent hospital.
(P.A. 94-9, S. 23, 41; P.A. 95-359, S. 11, 19; P.A. 11-6, S. 147.)
History: P.A. 94-9 effective April 1, 1994; P.A. 95-359 amended Subsecs. (a) and (b) to change interest rate from 1.66% to 1%, effective July 1, 1995, and applicable to taxes due and owing on or after that date; P.A. 11-6 added Subsec. (d) re notice to Commissioner of Social Services of delinquent amounts, effective July 1, 2011, and applicable to calendar quarters commencing on or after that date.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211a - Ambulatory Surgical Centers Tax › Section 12-263e. - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.

The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-550 to 12-554, inclusive, and said section 12-555a had been incorporated in full into sections 12-263a to 12-263e, inclusive, and had expressly referred to the tax under said sections, except to the extent that any provision is inconsistent with a provision in said sections 12-263a to 12-263e, inclusive.
(P.A. 94-9, S. 25, 41.)
History: P.A. 94-9 effective April 1, 1994.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees › Section 12-263u. - Claims for refunds.

(a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after 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 shall constitute a waiver of any demand against the state on account of overpayment. Within a reasonable time, as determined by the commissioner, 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 Comptroller of the amount of such refund and the Comptroller shall draw an order on the Treasurer in the amount thereof for payment to the taxpayer. If the commissioner determines that such claim is not valid, either in whole or in part, the commissioner shall mail notice of the proposed disallowance in whole or in part of the claim to the taxpayer, 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 taxpayer. 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 taxpayer has filed, as provided in subsection (b) of this section, a written protest with the commissioner.
(b) On or before the sixtieth day after the mailing of the proposed disallowance, the taxpayer may file with the commissioner a written protest against the proposed disallowance in which the taxpayer 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 taxpayer has so requested, may grant or deny the taxpayer or its authorized representatives a hearing.
(c) The commissioner shall mail notice of the commissioner's determination to the taxpayer, 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 taxpayer.
(d) The action of the commissioner on the taxpayer's protest shall be final upon the expiration of one month from the date on which the commissioner mails notice of the commissioner's determination to the taxpayer, unless within such period the taxpayer seeks judicial review of the commissioner's determination.
(June Sp. Sess. P.A. 17-4, S. 6.)
History: June Sp. Sess. P.A. 17-4 effective November 21, 2017.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User 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.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User 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.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User 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.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User 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.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees › Section 12-263aa. - Determination by the Centers for Medicare and Medicaid Services.

For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax under Section 1903(w) of the Social Security Act, as amended from time to time, or (2) does not approve the applicable Medicaid state plan amendments necessary for the state to receive federal financial participation under the Medicaid program for the payments set forth in subsection (i) of section 17b-239 and subsection (c) of section 17b-239e. In the event of such a determination or disapproval, the General Assembly shall consider, during the next occurring regular or special session, whichever is sooner, such amendments to the general statutes as are necessary to comply with federal law regarding such tax.
(Dec. Sp. Sess. P.A. 19-1, S. 4.)
History: Dec. Sp. Sess. P.A. 19-1 effective December 19, 2019.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax › Section 12-263ccc. - (Note: This section is effective July 1, 2023.) Claims for refunds.

(a) Any ambulatory surgical center subject to the tax under section 12-263aaa, believing that it has overpaid any tax due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after 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 shall constitute a waiver of any demand against the state on account of overpayment. Within a reasonable time, as determined by the commissioner, 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 Comptroller of the amount of such refund. The Comptroller shall draw an order on the Treasurer in the amount thereof for payment to the ambulatory surgical center. If the commissioner determines that such claim is not valid, either in whole or in part, the commissioner shall mail notice of the proposed disallowance in whole or in part of the claim to the ambulatory surgical center, 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 ambulatory surgical center. 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 ambulatory surgical center has filed a written protest with the commissioner in accordance with the provisions of subsection (b) of this section.
(b) On or before the sixtieth day after the mailing of the proposed disallowance, the ambulatory surgical center may file with the commissioner a written protest against the proposed disallowance. The ambulatory surgical center shall set forth in such protest the grounds on which the protest is based. If a protest is filed, the commissioner shall reconsider the proposed disallowance and, if the ambulatory surgical center has so requested, may grant or deny the ambulatory surgical center or its authorized representative a hearing.
(c) The commissioner shall mail notice of the commissioner's determination to the ambulatory surgical center, 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 ambulatory surgical center.
(d) The action of the commissioner on the ambulatory surgical center's protest shall be final upon the expiration of one month from the date on which the commissioner mails notice of the commissioner's determination to the ambulatory surgical center, unless within such period the ambulatory surgical center seeks judicial review of the commissioner's determination.
(June Sp. Sess. P.A. 21-2, S. 465.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2021.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax › Section 12-263eee. - (Note: This section is effective July 1, 2023.) 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 section 12-263aaa 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 ambulatory surgical center 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. 21-2, S. 467.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2023.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 211d - Ambulatory Surgical Centers Net Revenue Tax › Section 12-263fff. - Collection of tax, penalty or interest. State lien against real estate as security.

The amount of any tax, penalty or interest, due and unpaid under the provisions of section 12-263aaa 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 or interest shall be a lien on the real estate of the ambulatory surgical center 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 ambulatory surgical center is situated but no such lien shall be enforceable against a bona fide purchaser or qualified encumbrancer of such real estate. When any tax 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. 21-2, S. 468.)
History: June Sp. Sess. P.A. 21-2 effective July 1, 2023, and applicable to calendar quarters commencing on or after July 1, 2023.
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 212 - Utility Companies Tax › Section 12-265b and 12-265c. - Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.

Sections 12-265b and 12-265c are repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.
(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 19; 1971, P.A. 872, S. 36, 148; P.A. 97-295, S. 24, 25; P.A. 98-262, S. 14, 22.)
2023 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.)
2023 Connecticut General Statutes › Title 12 - Taxation › Chapter 212 - Utility Companies Tax › Section 12-266 to 12-268. - Commissioner to determine gross earnings; assessment of tax. Due date of tax; interest. Tax to be in lieu of other taxes.

Sections 12-266 to 12-268, inclusive, are repealed.
(1949, Rev., S. 1952–1954; 1961, P.A. 604, S. 23, 25, 29.)
2023 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.
2023 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.