Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 211a. Hospitals And Ambulatory Surgical Centers Taxes |
Sec. 12-263a. Definitions. |
Sec. 12-263b. Tax on hospital net patient revenue. Sunset. |
Sec. 12-263c. Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services. |
Sec. 12-263d. Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services. |
Sec. 12-263e. Claims for refunds. Hearings and appeals. State lien against real estate as security for tax. |
Secs. 12-263fto12-263h. [Reserved] |
Sec. 12-263i. Tax on ambulatory surgical center gross receipts. Exemptions. Penalty. Recording of revenue. |
Secs. 12-263jto12-263l. [Reserved] |