STATE STATUTES & CODES
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CONNECTICUT STATUTES AND CODES
Chapter 225
- Secs. 12-523 to 12-539. 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. Deposit of security to insure compliance.
- Sec. 12-555a. Collection of admissions, cabaret and dues tax. State lien against real estate as security for tax.
- Sec. 12-555b. Certificate of registration.
- Sec. 12-556. Multiple taxation prohibited.
- Secs. 12-556a to 12-556f.
- Sec. 12-556g. Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.
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