Sections
Chapter 201 State and Local Revenue Services. Department of Revenue Services 12-1 to 12-34e
Chapter 202 Collection of State Taxes 12-35 to 12-39dd
Chapter 203 Property Tax Assessment 12-40 to 12-121z
Chapter 204 Local Levy and Collection of Taxes 12-122 to 12-170
Chapter 204a Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability 12-170a to 12-170dd
Chapter 205 Municipal Tax Liens 12-171 to 12-195h
Chapter 206 School District Tax 12-196 to 12-200
Chapter 207 Insurance Companies and Health Care Centers Taxes 12-201 to 12-212c
Chapter 208 Corporation Business Tax 12-213 to 12-242z
Chapter 208a Unrelated Business Income of Nonprofit Corporations Tax 12-242aa to 12-242dd
Chapter 208b Taxation of Interest on Certain Obligations of the State of Connecticut 12-242ee to 12-242yy
Chapter 209 Air Carriers Tax 12-243 to 12-248
Chapter 210 Railroad Companies Tax 12-249 to 12-255
Chapter 211 Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax 12-256 to 12-263
Chapter 211a Ambulatory Surgical Centers Tax 12-263a to 12-263l
Chapter 211b Dry Cleaning Tax 12-263m to 12-263o
Chapter 211c Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees 12-263p to 12-263zz
Chapter 212 Utility Companies Tax 12-264 to 12-268
Chapter 212a Public Service Companies Tax 12-268a to 12-268r
Chapter 212b Electric Generation Tax 12-268s
Chapter 213a Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax 12-284b
Chapter 214 Cigarette Taxes 12-285 to 12-330
Chapter 214a Tobacco Products Tax 12-330a to 12-330dd
Chapter 214b Electronic Cigarette Products Tax 12-330ee to 12-330kk
Chapter 214c Cannabis Taxes 12-330ll to 12-330nn
Chapter 216 Succession and Transfer Taxes 12-340 to 12-390
Chapter 217 Estate Tax 12-391 to 12-399
Chapter 218 Federal and State Estate Taxes 12-400 to 12-405
Chapter 218a Estate Income Tax 12-405a to 12-405m
Chapter 219 Sales and Use Taxes 12-406 to 12-432c
Chapter 220 Alcoholic Beverages Tax 12-433 to 12-454
Chapter 221 Motor Vehicle Fuels Tax 12-455 to 12-477b
Chapter 222 Motor Carrier Road Tax 12-478 to 12-493
Chapter 222a Highway Use Tax 12-493a
Chapter 223 Real Estate Conveyance Tax 12-494 to 12-504h
Chapter 224 Dividends, Interest Income and Capital Gains Tax 12-505 to 12-522a
Chapter 225 Admissions and Dues Taxes 12-523 to 12-556g
Chapter 226 Gaming Policy, Regulation and Revenue 12-557 to 12-578bb
Chapter 226a Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection 12-579 to 12-582
Chapter 226b Disclosure Statements with Regard to Pari-Mutuel Betting 12-583 to 12-586e
Chapter 226c Administration of Tribal-State Compacts 12-586f to 12-586g
Chapter 227 Sale of Petroleum Products Gross Earnings Tax 12-587 to 12-609
Chapter 228a R.E. Van Norstrand Neighborhood Assistance Act 12-630aa to 12-638
Chapter 228b Controlling Interest Transfer Tax 12-638a to 12-639
Chapter 228c Gift Tax 12-640 to 12-649
Chapter 228d Marijuana and Controlled Substances Tax 12-650 to 12-664
Chapter 228e Tourism Account Surcharge 12-665 to 12-674
Chapter 228g Filings and Electronic Funds Transfers 12-685 to 12-691
Chapter 228h Charges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rental 12-692 to 12-698
Chapter 228z Affected Business Entity Tax 12-699 to 12-699z
Chapter 229 Income Tax 12-700 to 12-799
Chapter 229a Connecticut Lottery Corporation 12-800 to 12-849
Chapter 229b Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets 12-850 to 12-872