Chapter
Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees
- Conn. Gen. Stat. § 12-263aa— Determination by the Centers for Medicare and Medicaid Services
- Conn. Gen. Stat. § 12-263bb
- Conn. Gen. Stat. § 12-263p— Definitions
- Conn. Gen. Stat. § 12-263q— Tax on net revenue from provision of inpatient hospital services and outpatient hospital services
- Conn. Gen. Stat. § 12-263r— Nursing home and intermediate care facility resident day user fees. Exemption request and approval
- Conn. Gen. Stat. § 12-263s— Tax credits. Returns. Request for extension of time for payment. Penalties
- Conn. Gen. Stat. § 12-263t— Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services
- Conn. Gen. Stat. § 12-263u— Claims for refunds
- Conn. Gen. Stat. § 12-263v— Hearings and appeals
- Conn. Gen. Stat. § 12-263w— Powers related to inquiry, investigation or hearing
- Conn. Gen. Stat. § 12-263x— Collection of tax, penalty, interest or fee. State lien against real estate as security
- Conn. Gen. Stat. § 12-263y— Prohibitions
- Conn. Gen. Stat. § 12-263z— Superior court jurisdiction