Chapter 201 - STATE AND LOCAL REVENUE SERVICES. DEPARTMENT OF REVENUE SERVICES
- Section 12-1 - Definitions
- Section 12-1a - Department of Revenue Services. Commissioner. Successor department to state Tax Department
- Section 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
- Section 12-1c - Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management
- Section 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 and Management
- Section 12-2 - Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes
- Section 12-2a - [Repealed]
- Section 12-2b - Duties of Secretary of Office of Policy and Management re municipal assessment
- Section 12-2c - Certification of revaluation companies
- Section 12-2d - Compromises
- Section 12-2e - Closing agreements
- Section 12-2f - Service of notice by the commissioner
- Section 12-2g - [Repealed]
- Section 12-3 - Appointment and duties of Deputy Commissioner of Revenue Services
- Section 12-3a - Penalty Review Committee. Waiver of penalties; appeals
- Section 12-3b - Abatement Review Committee
- Section 12-3c - Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees
- Section 12-3d - Deadline for penalty waiver request
- Section 12-3e - Reserved for future use
- Section 12-3f - [Repealed]
- Section 12-4 - Proceedings against delinquent tax officers
- Section 12-5 - Fees for witnesses and service of subpoenas
- Section 12-6 - Audit of municipal accounts upon application of state's attorney
- Section 12-7 - Reports concerning assessments and collections
- Section 12-7a - List of state taxes levied and delinquent taxpayers
- Section 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
- Section 12-7c - Report on the overall incidence of certain taxes
- Section 12-7d - Report on the state tax gap
- Section 12-8 - Recording and deposit of funds
- Section 12-9 - Local officials to file statements concerning taxes. Penalty
- Section 12-10 to 12-14 - [Repealed]
- Section 12-15 - Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty
- Section 12-15a - Disclosure of returns or return information; terms
- Section 12-15b - Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure
- Section 12-16 - Procedure against judge of probate for failure to furnish copies
- Section 12-17 - Inquiries concerning records of probate court
- Section 12-18 - Superior court may order compliance with statute
- Section 12-18a - Grants to towns for property tax relief based on population
- Section 12-18b - Grants in lieu of taxes for certain property
- Section 12-18c - [Repealed]
- Section 12-18d - Transfers from the General Fund to the Municipal Revenue Sharing Fund
- Section 12-19 - [Repealed]
- Section 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 Indians of Connecticut. Exclusion of property located at Bradley International Airport
- Section 12-19b - Valuation of land and buildings for grants under section 12-18b or 12-19a. Revaluation. Appeals
- Section 12-19c - [Repealed]
- Section 12-19d and 12-19e - [Repealed]
- Section 12-19f - Allocation of payments in lieu of taxes for Torrington courthouse
- Section 12-20 - [Repealed]
- Section 12-20a - Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities
- Section 12-20b - Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a. Revaluation. Appeals
- Section 12-20c - Municipal option to share payments in lieu of taxes with special services district
- Section 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
- Section 12-20e - [Effective 6/1/2024] Grants in lieu of taxes for workforce housing development projects
- Section 12-21 to 12-24a - [Repealed]
- Section 12-24b - Inconsistent special acts repealed
- Section 12-24c to 12-24e - [Repealed]
- Section 12-25 - Confirmation of amount of unpaid taxes
- Section 12-26 - [Repealed]
- Section 12-27 - Abstract book and lists
- Section 12-28 and 12-29 - [Repealed]
- Section 12-30 - Penalty for failure to file return within time allowed in relation to an extension of time for filing
- Section 12-30a - Imposition of interest. Determination of basis. Regulations
- Section 12-30b - Limit on interest to be paid on certain tax overpayments
- Section 12-30c - Penalty imposed on promoters of abusive tax shelters
- Section 12-31 - [Repealed]
- Section 12-32 - Suits not barred by neglect of commissioner
- Section 12-33 - [Repealed]
- Section 12-33a - Court waiver of interest on certain taxes due and unpaid prohibited
- Section 12-34 - Taking of acknowledgments by employees of Department of Revenue Services
- Section 12-34a - [Repealed]
- Section 12-34b - [Repealed]
- Section 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
- Section 12-34d - [Repealed]
- Section 12-34e - Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states