Chapter

State and Local Revenue Services. Department of Revenue Services

Conn. Gen. Stat. § 12-1— Definitions
Conn. Gen. Stat. § 12-1a— Department of Revenue Services. Commissioner. Successor department to state Tax Department
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-1c— Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-2— Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes
Conn. Gen. Stat. § 12-2a— Municipal assessment section within Office of Policy and Management. Board of assessment advisors
Conn. Gen. Stat. § 12-2b— Duties of Secretary of Office of Policy and Management re municipal assessment
Conn. Gen. Stat. § 12-2c— Certification of revaluation companies
Conn. Gen. Stat. § 12-2d— Compromises
Conn. Gen. Stat. § 12-2e— Closing agreements
Conn. Gen. Stat. § 12-2f— Service of notice by the commissioner
Conn. Gen. Stat. § 12-2g— Sales tax rebate for eligible individuals
Conn. Gen. Stat. § 12-3— Appointment and duties of Deputy Commissioner of Revenue Services
Conn. Gen. Stat. § 12-3a— Penalty Review Committee. Waiver of penalties; appeals
Conn. Gen. Stat. § 12-3b— Abatement Review Committee
Conn. Gen. Stat. § 12-3c— Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees
Conn. Gen. Stat. § 12-3d— Deadline for penalty waiver request
Conn. Gen. Stat. § 12-3e
Conn. Gen. Stat. § 12-3f— Small and Medium-Sized Business Users Committee
Conn. Gen. Stat. § 12-4— Proceedings against delinquent tax officers
Conn. Gen. Stat. § 12-5— Fees for witnesses and service of subpoenas
Conn. Gen. Stat. § 12-6— Audit of municipal accounts upon application of state's attorney
Conn. Gen. Stat. § 12-7— Reports concerning assessments and collections
Conn. Gen. Stat. § 12-7a— List of state taxes levied and delinquent taxpayers
Conn. Gen. Stat. § 12-7b— Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis
Conn. Gen. Stat. § 12-7c— Report on the overall incidence of certain taxes
Conn. Gen. Stat. § 12-7d— Report on the state tax gap
Conn. Gen. Stat. § 12-8— Recording and deposit of funds
Conn. Gen. Stat. § 12-9— Local officials to file statements concerning taxes. Penalty
Conn. Gen. Stat. § 12-10— Quadrennial return of municipal debt, receipts and expenditures. Secretary to furnish blanks and publish returns. Quadrennial return of real estate exempt from taxation. Annual return by town treasurers of amount of taxes received in previous three years; commissioner to make return, when. Officials of municipal subdivisions to furnish tax information
Conn. Gen. Stat. § 12-15— Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty
Conn. Gen. Stat. § 12-15a— Disclosure of tax returns or return information to authorized member of organized local police department
Conn. Gen. Stat. § 12-15b— Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure
Conn. Gen. Stat. § 12-16— Procedure against judge of probate for failure to furnish copies
Conn. Gen. Stat. § 12-17— Inquiries concerning records of probate court
Conn. Gen. Stat. § 12-18— Superior court may order compliance with statute
Conn. Gen. Stat. § 12-18a— Grants to towns for property tax relief based on population
Conn. Gen. Stat. § 12-18b— Grants in lieu of taxes for certain property
Conn. Gen. Stat. § 12-18c— Select payment in lieu of taxes account. Distribution of funds
Conn. Gen. Stat. § 12-18d— Transfers from the General Fund to the Municipal Revenue Sharing Fund
Conn. Gen. Stat. § 12-19— Grants in lieu of taxes on state-owned property; land taken for flood control
Conn. Gen. Stat. § 12-19a— Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport
Conn. Gen. Stat. § 12-19b— Valuation of land and buildings for grants under section 12-18b or 12-19a . Revaluation. Appeals
Conn. Gen. Stat. § 12-19c— Certification and payment to each town or borough
Conn. Gen. Stat. § 12-19d— Appropriation. Grants in lieu of taxes to fire district of Warehouse Point
Conn. Gen. Stat. § 12-19f— Allocation of payments in lieu of taxes for Torrington courthouse
Conn. Gen. Stat. § 12-20— Grant in lieu of taxes on property in Madison
Conn. Gen. Stat. § 12-20a— Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities
Conn. Gen. Stat. § 12-20b— Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a . Revaluation. Appeals
Conn. Gen. Stat. § 12-20c— Municipal option to share payments in lieu of taxes with special services district
Conn. Gen. Stat. § 12-20d— Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use
Conn. Gen. Stat. § 12-20e— Grants in lieu of taxes for workforce housing development projects
Conn. Gen. Stat. § 12-21— Grants in lieu of taxes on property in Waterford and East Lyme; on airport property in Windsor Locks, Suffield and Hartford; on property in Chester; on Highway Department property in Wethersfield; on state pier property in New London; on property in Fire District of Warehouse Point, Voluntown; on Labor Department property in Wethersfield; on property in Preston; on state property in North Canaan; on receiving home in East Windsor; on airport property in East Granby; on state property in Sharon; on property in Kent and on property of the School Fund and the Agricultural College Fund. State reimbursement in lieu of taxes on manufacturer's inventories
Conn. Gen. Stat. § 12-24b— Inconsistent special acts repealed
Conn. Gen. Stat. § 12-24c— State reimbursement in lieu of taxes on wholesale and retail business inventory; state grants in lieu of inventory taxes prorated. State grants for unrestricted use of municipality
Conn. Gen. Stat. § 12-25— Confirmation of amount of unpaid taxes
Conn. Gen. Stat. § 12-26— Equalization and adjustment of grand list
Conn. Gen. Stat. § 12-27— Abstract book and lists
Conn. Gen. Stat. § 12-28— Procedure to collect overdue taxes from transportation and utility companies. Returns of transportation and utility companies
Conn. Gen. Stat. § 12-30— Penalty for failure to file return within time allowed in relation to an extension of time for filing
Conn. Gen. Stat. § 12-30a— Imposition of interest. Determination of basis. Regulations
Conn. Gen. Stat. § 12-30b— Limit on interest to be paid on certain tax overpayments
Conn. Gen. Stat. § 12-30c— Penalty imposed on promoters of abusive tax shelters
Conn. Gen. Stat. § 12-31— Examination of books and personnel of railroad and utility companies
Conn. Gen. Stat. § 12-32— Suits not barred by neglect of commissioner
Conn. Gen. Stat. § 12-33— Appeals from action of Commissioner of Revenue Services
Conn. Gen. Stat. § 12-33a— Court waiver of interest on certain taxes due and unpaid prohibited
Conn. Gen. Stat. § 12-34— Taking of acknowledgments by employees of Department of Revenue Services
Conn. Gen. Stat. § 12-34a— Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
Conn. Gen. Stat. § 12-34b— Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
Conn. Gen. Stat. § 12-34c— Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states
Conn. Gen. Stat. § 12-34d— State Tax Review Commission reports
Conn. Gen. Stat. § 12-34e— Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states