Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 227. Sale of Petroleum Products Gross Earnings Tax |
Sec. 12-587. Definitions. Imposition of tax. Rate. Returns and filing; due date. |
Sec. 12-588. Conduct of business subject to tax by fiduciary. |
Sec. 12-589. Refunds of overpayment of tax. Interest. |
Sec. 12-590. Penalty for failure to pay tax when due. Waiver of penalty. |
Sec. 12-591. Penalties for wilful violations of requirements in this chapter. |
Sec. 12-592. Inquiries, investigations or hearings related to the tax. |
Sec. 12-593. Deficiency assessments and related penalties. Extension of time for assessment. |
Sec. 12-594. Interest added to deficiency assessments. Tax due as a lien on property of the company. |
Sec. 12-595. Application for hearing by taxpayer. Hearings ordered by commissioner. |
Sec. 12-596. Abatement of uncollectible tax. |
Sec. 12-597. Appeals by taxpayer. |
Sec. 12-598. Tax on gross earnings in a fiscal year received after the end of such year. |
Sec. 12-599. Tax to constitute operating overhead of taxpayer. Limitation on price increases in this state*. |
Sec. 12-600. Taxes to be paid before instituting action on tax in court. |
Sec. 12-601. Severability. |
Sec. 12-602. Regulations. |
Secs. 12-603to12-609. [Reserved] |
Notations
*Cited. 202 C. 583; 215 C. 134.