Chapter

Admissions and Dues Taxes

Conn. Gen. Stat. § 12-523— Admissions, cabaret and dues tax
Conn. Gen. Stat. § 12-540— Definitions
Conn. Gen. Stat. § 12-541— Admissions tax. Sunset
Conn. Gen. Stat. § 12-542— Cabaret tax. Nature of tax
Conn. Gen. Stat. § 12-543— Dues or initiation fees tax. Nature of tax. Exemptions
Conn. Gen. Stat. § 12-544— Administration and enforcement
Conn. Gen. Stat. § 12-545— Amounts taxable
Conn. Gen. Stat. § 12-546— Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance
Conn. Gen. Stat. § 12-547— Returns. Payment of tax. Penalty
Conn. Gen. Stat. § 12-547a— Liability for wilful nonpayment of taxes collected
Conn. Gen. Stat. § 12-548— Examination of records. Deficiency assessment. Penalty. Limitation of assessment period
Conn. Gen. Stat. § 12-549— Excess payments
Conn. Gen. Stat. § 12-550— Claims for refund. Limitation of claim period
Conn. Gen. Stat. § 12-551— Wilful violations. Penalties
Conn. Gen. Stat. § 12-552— Records. Examinations. Hearings. Testimony
Conn. Gen. Stat. § 12-553— Application to commissioner for hearing. Order for hearing
Conn. Gen. Stat. § 12-554— Appeal
Conn. Gen. Stat. § 12-555— Security for delinquent taxes or failure to file returns
Conn. Gen. Stat. § 12-555a— Collection of tax. State lien against real estate as security for tax
Conn. Gen. Stat. § 12-555b— Certificate of registration
Conn. Gen. Stat. § 12-556— Multiple taxation prohibited
Conn. Gen. Stat. § 12-556a
Conn. Gen. Stat. § 12-556g— Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities