Secs. 12-523to12-539. Admissions, cabaret and dues tax.

Sec. 12-540. Definitions.

Sec. 12-541. Admissions tax. Exemptions. Nature of tax.

Sec. 12-542. Cabaret tax. Nature of tax.

Sec. 12-543. Dues or initiation fees tax. Nature of tax. Exemptions.

Sec. 12-544. Administration and enforcement.

Sec. 12-545. Amounts taxable.

Sec. 12-546. Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.

Sec. 12-547. Returns. Payment of tax. Penalty.

Sec. 12-547a. Liability for wilful nonpayment of taxes collected.

Sec. 12-548. Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.

Sec. 12-549. Excess payments.

Sec. 12-550. Claims for refund. Limitation of claim period.

Sec. 12-551. Wilful violations. Penalties.

Sec. 12-552. Records. Examinations. Hearings. Testimony.

Sec. 12-553. Application to commissioner for hearing. Order for hearing.

Sec. 12-554. Appeal.

Sec. 12-555. Security for delinquent taxes or failure to file returns.

Sec. 12-555a. Collection of admissions and dues taxes. State lien against real estate as security for tax.

Sec. 12-555b. Certificate of registration.

Sec. 12-556. Multiple taxation prohibited.

Secs. 12-556ato12-556f. [Reserved]

Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.