§ 12-665 Imposition of surcharge
§ 12-666 Rate. Collection. Regulations
§ 12-667 Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in General Fund
§ 12-668 Administrative provisions. Penalties. Hearings and appeals

Terms Used In Connecticut General Statutes > Chapter 228e - Tourism Account Surcharge

  • 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.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • 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
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1