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TITLE 12
TAXATION
Chapter 201
(Secs. 12-1 to 12-34d)
State and Local Revenue Services. Department of Revenue Services
Chapter 202
(Secs. 12-35 to 12-39bb)
Collection of State Taxes
Chapter 203
(Secs. 12-40 to 12-121z)
Property Tax Assessment
Chapter 203a
(Secs. 12-121aa to 12-121cc)
The Connecticut Appeals Board for Property Valuation (Repealed)
Chapter 204
(Secs. 12-122 to 12-170)
Local Levy and Collection of Taxes
Chapter 204a
(Secs. 12-170a to 12-170dd)
Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability
Chapter 205
(Secs. 12-171 to 12-195h)
Municipal Tax Liens
Chapter 206
(Secs. 12-196 to 12-200)
School District Tax
Chapter 207
(Secs. 12-201 to 12-212c)
Insurance Companies, Hospital and Medical Services Corporations Taxes
Chapter 208
(Secs. 12-213 to 12-242z)
Corporation Business Tax
Chapter 208a
(Secs. 12-242aa to 12-242dd)
Unrelated Business Income of Nonprofit Corporations Tax
Chapter 208b
(Secs. 12-242ee to 12-242yy)
Taxation of Interest on Certain Obligations of the State of Connecticut
Chapter 209
(Secs. 12-243 to 12-248)
Air Carriers Tax
Chapter 210
(Secs. 12-249 to 12-255)
Railroad Companies Tax
Chapter 210a
(Secs. 12-255a to 12-255t)
Telecommunications Service Company Tax (Repealed)
Chapter 211
(Secs. 12-256 to 12-263)
Express, Telegraph or Cable and Community Antenna Television System Companies Tax
Chapter 211a
(Secs. 12-263a to 12-263l)
Hospitals Tax
Chapter 211b
(Sec. 12-263m)
Dry Cleaning Tax
Chapter 212
(Secs. 12-264 to 12-268)
Utility Companies Tax
Chapter 212a
(Secs. 12-268a to 12-268m)
Public Service Companies Tax
Chapter 213
(Secs. 12-269 to 12-284a)
Unincorporated Business Tax (Repealed) (See Chapter 228)
Chapter 213a
(Sec. 12-284b)
Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax
Chapter 214
(Secs. 12-285 to 12-330)
Cigarette Taxes
Chapter 214a
(Secs. 12-330a to 12-330p)
Tobacco Products Tax
Chapter 215
(Secs. 12-331 to 12-339b)
Amusement Places Tax (Repealed)
Chapter 216
(Secs. 12-340 to 12-390)
Succession and Transfer Taxes
Chapter 216a
(Secs. 12-390a to 12-390e)
Generation-Skipping Transfer Tax
Chapter 217
(Secs. 12-391 to 12-399)
Estate Tax
Chapter 218
(Secs. 12-400 to 12-405)
Federal and State Estate Taxes
Chapter 218a
(Secs. 12-405a to 12-405m)
Estate Income Tax
Chapter 219
(Secs. 12-406 to 12-432b)
Sales and Use Taxes
Chapter 220
(Secs. 12-433 to 12-454)
Alcoholic Beverages Tax
Chapter 221
(Secs. 12-455 to 12-477b)
Motor Vehicle Fuels Tax
Chapter 222
(Secs. 12-478 to 12-493)
Motor Carrier Road Tax
Chapter 223
(Secs. 12-494 to 12-504h)
Real Estate Conveyance Tax
Chapter 224
(Secs. 12-505 to 12-522a)
Dividends, Interest Income and Capital Gains Tax
Chapter 225
(Secs. 12-523 to 12-556g)
Admissions, Cabaret and Dues Tax
Chapter 226
(Secs. 12-557 to 12-578)
Division of Special Revenue and Gaming Policy Board
Chapter 226a
(Secs. 12-579 to 12-582)
Municipal Admissions Tax on Places Licensed by the Gaming Policy Board
Chapter 226b
(Secs. 12-583 to 12-586e)
Disclosure Statements with Regard to Pari-Mutuel Betting
Chapter 226c
(Secs. 12-586f to 12-586g)
Administration of Tribal-State Compacts
Chapter 227
(Secs. 12-587 to 12-609)
Sale of Petroleum Products Gross Earnings Tax
Chapter 228
(Secs. 12-610 to 12-630z)
Unincorporated Business Tax (Conditionally Repealed)
Chapter 228a
(Secs. 12-630aa to 12-638)
R. E. Van Norstrand Neighborhood Assistance Act
Chapter 228b
(Secs. 12-638a to 12-639)
Controlling Interest Transfer Tax
Chapter 228c
(Secs. 12-640 to 12-649)
Gift Tax
Chapter 228d
(Secs. 12-650 to 12-664)
Marijuana and Controlled Substances Tax
Chapter 228e
(Secs. 12-665 to 12-674)
Tourism Account Surcharge
Chapter 228f
(Secs. 12-675 to 12-684)
Nursing Home Tax (Repealed)
Chapter 228g
(Secs. 12-685 to 12-691)
Filings and Electronic Funds Transfers
Chapter 228h
(Secs. 12-692 to 12-699)
Motor Vehicle Rental Surcharge
Chapter 229
(Secs. 12-700 to 12-799)
Income Tax
Chapter 229a
(Secs. 12-800 to 12-834)
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