Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 211c. Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees |
Sec. 12-263p. Definitions. |
Sec. 12-263q. Tax on net revenue from provision of inpatient hospital services and outpatient hospital services. Exemption request and approval. |
Sec. 12-263r. Nursing home and intermediate care facility resident day user fees. Exemption request and approval. |
Sec. 12-263s. Tax credits. Returns. Request for extension of time for payment. Penalties. |
Sec. 12-263t. Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services. |
Sec. 12-263u. Claims for refunds. |
Sec. 12-263v. Hearings and appeals. |
Sec. 12-263w. Powers related to inquiry, investigation or hearing. |
Sec. 12-263x. Collection of tax, penalty, interest or fee. State lien against real estate as security. |
Secs. 12-263yand12-263z. [Reserved] |