STATE STATUTES & CODES
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CONNECTICUT STATUTES AND CODES
Chapter 227
- Sec. 12-587. Definitions. Imposition of tax. Rate. Returns and filing; due date.
- Sec. 12-587a. Tax credit for company liable for tax on sale of petroleum products to purchaser who sells the products outside the state. Purchaser reimbursed by company for tax in purchase price of su
- 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. 12-603 to 12-609.
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