§ 12-1 Definitions
§ 12-1a Department of Revenue Services. Commissioner. Successor department to state Tax Department
§ 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
§ 12-1c Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management
§ 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 a
§ 12-2 Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes
§ 12-2a Municipal assessment section within Office of Policy and Management. Board of assessment advisors
§ 12-2b Duties of Secretary of Office of Policy and Management re municipal assessment
§ 12-2c Certification of revaluation companies
§ 12-2d Compromises
§ 12-2e Closing agreements
§ 12-2f Service of notice by the commissioner
§ 12-2g Sales tax rebate for eligible individuals
§ 12-3 Appointment and duties of Deputy Commissioner of Revenue Services
§ 12-3a Penalty Review Committee. Waiver of penalties; appeals
§ 12-3b Abatement Review Committee
§ 12-3c Criminal history records checks
§ 12-3d Deadline for penalty waiver request
§ 12-3f Small and Medium-Sized Business Users Committee
§ 12-4 Proceedings against delinquent tax officers
§ 12-5 Fees for witnesses and service of subpoenas
§ 12-6 Audit of municipal accounts upon application of state’s attorney
§ 12-7 Reports concerning assessments and collections
§ 12-7a List of state taxes levied and delinquent taxpayers
§ 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
§ 12-7c Report on the overall incidence of certain taxes
§ 12-8 Recording and deposit of funds
§ 12-9 Local officials to file statements concerning taxes. Penalty
§ 12-15 Limitations on inspection or disclosure of tax returns or return information available to the commissioner
§ 12-16 Procedure against judge of probate for failure to furnish copies
§ 12-17 Inquiries concerning records of probate court
§ 12-18 Superior court may order compliance with statute
§ 12-18a Grants to towns for property tax relief based on population
§ 12-18b Grants in lieu of taxes on state-owned property, land held in trust by the state for an Indian tribe, municipally owned airports and real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities
§ 12-18c Select payment in lieu of taxes account. Distribution of funds
§ 12-18d Transfers from the General Fund to the Municipal Revenue Sharing Fund
§ 12-19 Grants in lieu of taxes on state-owned property; land taken for flood control
§ 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
§ 12-19b Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals
§ 12-19c Certification and payment to each town or borough
§ 12-19f Allocation of payments in lieu of taxes for Torrington courthouse
§ 12-20 Grant in lieu of taxes on property in Madison
§ 12-20a Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities
§ 12-20b Valuation of property of private colleges and general hospitals for purposes of state grants in lieu of taxes. Revaluation. Appeals. Connecticut Hospice in Branford. United States Coast Guard Academy in New London
§ 12-20c Municipal option to share payments in lieu of taxes with special services district
§ 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
§ 12-24b Inconsistent special acts repealed
§ 12-25 Confirmation of amount of unpaid taxes
§ 12-26 Equalization and adjustment of grand list
§ 12-27 Abstract book and lists
§ 12-30 Penalty for failure to file return within time allowed in relation to an extension of time for filing
§ 12-30a Imposition of interest. Determination of basis. Regulations
§ 12-30b Limit on interest to be paid on certain tax overpayments
§ 12-30c Penalty imposed on promoters of abusive tax shelters
§ 12-31 Examination of books and personnel of railroad and utility companies
§ 12-32 Suits not barred by neglect of commissioner
§ 12-33 Appeals from action of Commissioner of Revenue Services
§ 12-33a Court waiver of interest on certain taxes due and unpaid prohibited
§ 12-34 Taking of acknowledgments by employees of Department of Revenue Services
§ 12-34a Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
§ 12-34b Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax
§ 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
§ 12-34d State Tax Review Commission reports
§ 12-34e Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states

Terms Used In Connecticut General Statutes > Chapter 201

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Ancillary administration: Probate administration of property (usually real property) owned in a State other than the one in which the decedent had his (her) principal residence at the time of death.
  • another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Commissioner of Revenue Services: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-1
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Ordinance: means an enactment under the provisions of §. See Connecticut General Statutes 1-1
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Personal property: All property that is not real property.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Probate: Proving a will
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trustee: A person or institution holding and administering property in trust.