Title 12 - TAXATION

Section 12-NEW - [Newly enacted section not yet numbered] Statement concerning mill rate and tax levy
Section 12-NEW - [Newly enacted section not yet numbered] Acceptance of third-party local and national criminal background check
Section 12-NEW - [Newly enacted section not yet numbered] Provisional work by key employee or live game employee license applicants
Section 12-NEW - [Newly enacted section not yet numbered] Property tax exemption for owner-occupied dwellings, including condominiums
Section 12-NEW - [Newly enacted section not yet numbered] License renewal
Section 12-NEW - [Newly enacted section not yet numbered] [Effective 1/1/2025] Computation of deduction
Chapter 201 - STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES (§§ 12-1 — 12-34e)
Chapter 202 - COLLECTION OF STATE TAXES (§§ 12-35 — 12-39dd)
Chapter 203 - PROPERTY TAX ASSESSMENT (§§ 12-40 — 12-121g)
Chapter 203a - THE CONNECTICUT APPEALS BOARD FOR PROPERTY VALUATION (REPEALED) (§ 12-121aa)
Chapter 204 - LOCAL LEVY AND COLLECTION OF TAXES (§§ 12-122 — 12-170)
Chapter 204a - PROPERTY TAX RELIEF FOR ELDERLY HOMEOWNERS AND RENTERS AND PERSONS WITH PERMANENT TOTAL DISABILITY (§§ 12-170a — 12-170dd)
Chapter 205 - MUNICIPAL TAX LIENS (§§ 12-171 — 12-195h)
Chapter 206 - SCHOOL DISTRICT TAX (§§ 12-196 — 12-200)
Chapter 207 - INSURANCE COMPANIES AND HEALTH CARE CENTERS TAXES (§§ 12-201 — 12-212b)
Chapter 208 - CORPORATION BUSINESS TAX (§§ 12-213 — 12-242j)
Chapter 208a - UNRELATED BUSINESS INCOME OF NONPROFIT CORPORATIONS TAX (§§ 12-242aa — 12-242cc)
Chapter 208b - TAXATION OF INTEREST ON CERTAIN OBLIGATIONS OF THE STATE OF CONNECTICUT (§§ 12-242ee — 12-242yy)
Chapter 209 - AIR CARRIERS TAX (§§ 12-243 — 12-248)
Chapter 210 - RAILROAD COMPANIES TAX (§§ 12-249 — 12-255)
Chapter 210a - TELECOMMUNICATIONS SERVICE COMPANY TAX (REPEALED) (§ 12-255a)
Chapter 211 - COMMUNITY ANTENNA TELEVISION SYSTEMS AND ONE-WAY SATELLITE TRANSMISSION BUSINESSES TAX (§§ 12-256 — 12-259)
Chapter 211a - AMBULATORY SURGICAL CENTERS TAX (§§ 12-263a — 12-263j)
Chapter 211b - DRY CLEANING TAX (§§ 12-263m — 12-263n)
Chapter 211c - HOSPITALS TAX AND NURSING HOME AND INTERMEDIATE CARE FACILITY USERS FEES (§§ 12-263p — 12-263aa)
Chapter 211d - AMBULATORY SURGICAL CENTERS NET REVENUE TAX (§§ 12-263aaa — 12-263fff)
Chapter 212 - UTILITY COMPANIES TAX (§§ 12-264 — 12-266)
Chapter 212a - PUBLIC SERVICE COMPANIES TAX (§§ 12-268a — 12-268n)
Chapter 212b - ELECTRIC GENERATION TAX (§ 12-268s)
Chapter 213 - UNINCORPORATED BUSINESS TAX (REPEALED) (§ 12-269)
Chapter 213a - LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATIONS TAX (§ 12-284b)
Chapter 214 - CIGARETTE TAXES (§§ 12-285 — 12-327)
Chapter 214a - TOBACCO PRODUCTS TAX (§§ 12-330a — 12-330ee)
Chapter 214c - CANNABIS TAXES (§§ 12-330ll — 12-330nn)
Chapter 215 - AMUSEMENT PLACES TAX (REPEALED) (§ 12-331)
Chapter 216 - SUCCESSION AND TRANSFER TAXES (§§ 12-340 — 12-390)
Chapter 216a - GENERATION-SKIPPING TRANSFER TAX (§§ 12-390a — 12-390e)
Chapter 217 - ESTATE TAX (§§ 12-391 — 12-399)
Chapter 218 - FEDERAL AND STATE ESTATE TAXES (§§ 12-400 — 12-405)
Chapter 218a - ESTATE INCOME TAX (§§ 12-405a — 12-405m)
Chapter 219 - SALES AND USE TAXES (§§ 12-406 — 12-432c)
Chapter 220 - ALCOHOLIC BEVERAGES TAX (§§ 12-433 — 12-454)
Chapter 221 - MOTOR VEHICLE FUELS TAX (§§ 12-455 — 12-477aa)
Chapter 222 - MOTOR CARRIER ROAD TAX (§§ 12-478 — 12-493)
Chapter 222a - HIGHWAY USE TAX (§ 12-493a)
Chapter 223 - REAL ESTATE CONVEYANCE TAX (§§ 12-494 — 12-504h)
Chapter 224 - DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX (§§ 12-505 — 12-522a)
Chapter 225 - ADMISSIONS AND DUES TAXES (§§ 12-523 — 12-556g)
Chapter 226 - GAMING POLICY, REGULATION AND REVENUE (§§ 12-557 — 12-578bb)
Chapter 226a - MUNICIPAL ADMISSIONS TAX ON PLACES LICENSED BY THE DEPARTMENT OF CONSUMER PROTECTION (§§ 12-579 — 12-582)
Chapter 226b - DISCLOSURE STATEMENTS WITH REGARD TO PARI-MUTUEL BETTING (§§ 12-583 — 12-586a)
Chapter 226c - ADMINISTRATION OF TRIBAL-STATE COMPACTS (§§ 12-586f — 12-586g)
Chapter 227 - SALE OF PETROLEUM PRODUCTS GROSS EARNINGS TAX (§§ 12-587 — 12-603)
Chapter 228 - UNINCORPORATED BUSINESS TAX (CONDITIONALLY REPEALED) (§§ 12-610 — 12-630)
Chapter 228a - R.E. VAN NORSTRAND NEIGHBORHOOD ASSISTANCE ACT (§§ 12-630aa — 12-638)
Chapter 228b - CONTROLLING INTEREST TRANSFER TAX (§§ 12-638a — 12-639)
Chapter 228c - GIFT TAX (§§ 12-640 — 12-649)
Chapter 228d - MARIJUANA AND CONTROLLED SUBSTANCES TAX (§§ 12-650 — 12-661)
Chapter 228e - TOURISM ACCOUNT SURCHARGE (§§ 12-665 — 12-669)
Chapter 228f - NURSING HOME TAX (REPEALED) (§§ 12-675 — 12-676)
Chapter 228g - FILINGS AND ELECTRONIC FUNDS TRANSFERS (§§ 12-685 — 12-691)
Chapter 228h - CHARGES, FEES AND SURCHARGE ON MOTOR VEHICLE, TRUCK AND MACHINERY RENTAL (§§ 12-692 — 12-693)
Chapter 228z - AFFECTED BUSINESS ENTITY TAX (§§ 12-699 — 12-699c)
Chapter 229 - INCOME TAX (§§ 12-700 — 12-791)
Chapter 229a - CONNECTICUT LOTTERY CORPORATION (§§ 12-800 — 12-834)
Chapter 229b - LICENSING AND REGULATION OF ONLINE CASINO GAMING, SPORTS WAGERING, FANTASY CONTESTS, KENO AND ONLINE SALE OF LOTTERY TICKETS (§§ 12-850 — 12-872)