ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute:  12-217t
Special Notice: SN 2002(14)
Informational Publication: IP 95(2), IP 95(2.1), IP 2006(15), IP 2007(31), IP 2010(13)

ELECTRONIC FUNDS TRANSFER:

Legislation: PA 11-61, §§57, 65; PA 11-145, §1 
Statute: 12-685, 12-686, 12-687, 12-688, 12-689, 12-690
Regulation: 12-689-1; 12-689-2; 12-689-3; 12-689-4
Special Notice: SN 92(26), SN 98(8)
Policy Statement: PS 2011(3)
Informational Publication: IP 93(2), IP 93(2.1), IP 99(16); IP 2002(17); IP 2003(25); IP 2004(28); IP 2005(30); IP 2007(8); IP 2009(19); IP 2010(17); IP 2011(22)
Announcement: AN 96(5); AN 96(6); AN 96(7); AN 96(8); AN 2011(7)
FAQ: 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 29, 30, 34, 35, 36, 37, 38, 39, 40, 41, 42, 44, 45, 46, 47, 48, 63, 65, 67, 68, 69, 476, 487, 503, 516, 517, 518, 519, 520, 521, 522, 523, 524, 525, 533, 544

ESTATE INCOME TAX: (Tax repealed for taxable years commencing on and after 1/1/91)

Statute: 12-405a, 12-405b, 12-405c, 12-405d, 12-405j, 12-405k, 12-405l, 12-405m
Regulation: 12-405c-1; 12-405l-1; 12-405l-2 (all repealed effective 4/6/00)

ESTATE TAX: (see also SUCCESSION AND TRANSFER TAX; GENERATION SKIPPING TRANSFER TAX)

Legislation: PA 11-6, §§84-86; PA 11-61, §39
Statute: 12-391, 12-392, 12-393, 12-395, 12-395a, 12-397, 12-398; 12-400, 12-401, 12-402, 12-403, 12-404, 12-405; 46b-38nn, 46b-38oo, 46b-38pp (all repealed eff. 10/1/10)
Regulation: 12-2-2a
Special Notice: SN 95(18); SN 2004(1); SN 2004(1.1); SN 2005(10); SN 2006(5); SN 2009(8)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 2004(25)
Announcement: AN 94(2); AN 2001(5)
TSSN: TSSN 32
Bulletin: 10
FAQ: 209, 212, 213, 357, 359

ESTIMATED TAX, INSURANCE PREMIUMS TAX: (see INSURANCE PREMIUMS TAX)

EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX:

Legislation:  PA 11-48, §§121, 122; PA 11-61, §134; PA 11-86; PA 11-1, §48 (Oct. Spec. Sess.)
Statute: 12-256, 12-258; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416a; 10-416b; 12-39t; 12-81aa; 32-4l; 32-9t
Special Notice: SN 2010(7)
Informational Publication:  IP 2007(31); IP 2010(13)
Certificate: Form CT-CDC

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F

FILING: (see RETURNS AND REPORTS, FILING)

Legislation: PA 11-6, §77; PA 11-61, §37;  PA 11-1, § 53 (Oct. Spec. Sess.)

Statute: 12-217jj; 12-217ll
Regulation: 12-217jj-1, 12-217jj-2, 12-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8

Special Notice: SN 2006(8); SN 2009(11); SN 2010(7)
Policy Statement: PS 2007(4)
Informational Publication: IP 2006(15); IP 2007(31); IP 2010(13)
FAQ: 592, 600, 601, 602, 603

Legislation: PA 11-1, § 55 (Oct. Spec. Sess.)

Statute: 12-217kk
Special Notice: SN 2009(11)

Infomational Publication:  IP 2007(31); IP 2010(13)

FINANCIAL DISABILITY:

Statute: 12-39t
Policy Statement: PS 2001(14)

FREEDOM OF INFORMATION: (see DISCLOSURE OF DOCUMENTS/INFORMATION)  

FUEL: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

FUEL EXCISE FLOOR TAX: (see also MOTOR VEHICLE FUELS TAX)

Statute: 12-458d

FUEL TRANSPORTERS: (see MOTOR VEHICLE FUELS TAX)

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G

GASOLINE: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

GAS UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)

GENERATION SKIPPING TRANSFER TAX:

Statute: 12-390a, 12-390b, 12-390c, 12-390d, 12-390e
Special Notice:  SN 2005(10)
Informational Publication:  IP 2004(25); IP 2005(24); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)

GIFT TAX:

Legislation: PA 11-6, §87
Statute: 12-640, 12-641, 12-642, 12-643, 12-644, 12-645, 12-646, 12-646a, 12-647, 12-648, 12-649;  46b-38pp (repealed eff. 10/1/10)
Special Notice: SN 92(1), SN 92(18); SN 93(14); SN 95(7); SN 2000(10); SN 2002(5); SN 2003(12); SN 2005(10); SN 2006(5); SN 2009(8)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 94(1); IP 92(3.5); IP 94(1.1); IP 99(3); IP 99(9); IP 2001(12); IP 2002(24); IP 2003(32); IP 2004(23); IP 2005(24); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)
FAQ: 210, 211, 212, 358, 359

GOOD STANDING LETTERS: (see Status Letters)

GROSS EARNINGS TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; HOSPITAL GROSS EARNINGS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX; RAILROAD COMPANIES TAX; UTILITY COMPANIES GROSS EARNINGS TAX)

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H

HAZARDOUS WASTE ASSESSMENT:

Statute: 22a-132; 22a-115(1)
Ruling: 94-20
Special Notice: SN 92(20); SN 92(21); SN 94(9); SN 95(8); SN 96(6)
Announcement:  AN 2000(9); AN 2001(10)

HEALTH CARE CENTER TAX: (see also HOSPITAL GROSS EARNINGS TAX (M); HOSPITALS AND HEALTH CARE CENTERS (S))

Legislation: PA 11-6, §75; PA 11-61, §48; PA 11-1, §54 (Oct. Spec. Sess.); PA 12-1, §§42, 43 (Dec. Spec. Sess.)
Statute: 12-202a; 12-202b; 12-206; 12-207; 12-208; 12-211a; 12-217t; 10-228b
Ruling: 99-1
Special Notice: SN 94(13); SN 95(2); SN 2000(12); SN 2003(16); SN 2011(20)
Policy Statement: PS 99(6), PS 2003(8)
Announcement: AN 96(8)
Certificate:  Form CT-CDC

HEATING OIL: (see PETROLEUM PRODUCTS GROSS EARNINGS TAX)

HISTORIC HOME REHABILITATION CREDIT:

Legislation: PA 11-48, §120
Statute: 10-320j (transferred to 10-416)
Regulation: 10-320j-1 through 10-320j-9
Special Notice: SN 2000(15); SN 2002(14)
Informational Publication: IP 2001(17); IP 2004(20); IP 2006(15); IP 2007(31); IP 2010(13)

HISTORIC PRESERVATION CREDIT:

Legislation: PA 11-48, §122
Statute: 10-416b

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12; 10-416b-13

Informational Publication:  IP 2007(31); IP 2010(13)

Legislation: PA 11-48, §121
Statute: 10-416a

Special Notice: SN 2006(8)
Informational Publication: IP 2006(15); IP 2007(31); IP 2010(13)

HOSPITAL GROSS EARNINGS TAX: (see also HEALTH CARE CENTERS TAX)

Legislation: PA 11-6, §§145-149; PA 11-44, §§102, 103; PA 11-61, §79; PA 11-86; PA 11-1, §48 (Oct. Spec. Sess.)
Statute: 12-263a, 12-263b, 12-263c, 12-263d, 12-263e; 12-39t, 12-81aa; 32-4l; 32-9t
Special Notice: SN 96(4); SN 99(10); SN 2000(15)

HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE:

Legislation: PA 11-48, §§121; PA 11-86; PA 11-1, §§48, 155 (Oct. Spec. Sess.)
Statute: 12-212a; 10-416a; 12-217hh; 12-217ii; 12-217jj; 12-217kk; 12-217ll; 32-4l; 32-9t
Regulation:  12-204c-1
Informational Publication: IP 2007(31); IP 2010(13)

HOSPITAL NET PATIENT REVENUE TAX

Legislation: PA 11-6, §§145-149; PA 11-44, §§102,103; PA 11-61, §79; PA 12-1, §4 (June 12 Spec. Sess.)
Statute: 12-263a, 12-263b, 12-263c, 12-263d
Special Notice: SN 2011(15)

HOUSING PROGRAM CREDIT:

Legislation: PA 11-61, §134
Statute: 8-395
Special Notice:  SN 2000(15)
Informational Publication: IP 95(2.1); IP 2001(17); IP 2004(20); IP 2005(15), IP 2007(31), IP 2010(13)

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I

INHERITANCE TAX: (see SUCCESSION AND TRANSFER TAX; ESTATE TAX)

INSURANCE GUARANTY ASSOCIATION: (see CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION)

INSURANCE PREMIUMS TAX: (see also UNAUTHORIZED INSURERS TAX)

Legislation: PA 11-6, §75; PA 11-44, §123; PA 11-48, §§120-122; PA 11-61, §48, 134; PA 11-86; PA 11-140, §2; PA 11-1, §§19, 48, 54, 55, 66 (Oct. Spec. Sess.); PA 12-1, §216 (June 12 Spec. Sess.); PA 12-1, §§42, 43
Statute: 12-201; 12-202; 12-202a; 12-204; 12-204c; 12-204d; 12-204e; 12-204f; 12-204g; 12-205; 12-206; 12-207; 12-208; 12-209; 12-210; 12-210a; 12-211; 12-211a; 12-212; 12-212a; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-39t; 12-81aa; 12-217hh; 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217nn; 12-217oo; 12-217pp; 12-217t; 12-631 et seq.; 32-4l; 32-9t; 32-538; 38a-48; 38a-88a; 38a-91nn; 38a-841; 38a-866(h)
Regulation:  12-240c-1
Ruling: 95-13
Special Notice: SN 93(18); SN 94(13); SN 96(17); SN 2003(17); SN 2010(7); SN 2011(19)
Policy Statement: PS 99(7); PS 2003(7)
Informational Publication: IP 2007(31); IP 2010(13)
Announcement: AN 93(11); AN 96(6); AN 96(7); AN 2005(6); AN 2008(2); AN 2010(2); AN 2011(2); AN 2012(2); AN 2012(6); AN 2013(1)
TSSN: TSSN 17
Certificate: Form CT-CDC
FAQ: 704

INSURANCE REINVESTMENT CREDIT:

   Legislation: PA 11-140, §2

   Statute:  38a-88a

   Special Notice: SN 2000(15); SN 2002(14); SN 2010(7)

   Informational Publication: IP 95(2.1), IP 2001(17), IP 2004(20), IP 2006(15), IP 2007(31),

   IP 2010(13)

INTEREST AND PENALTIES:

Statute: 12-2; 12-3a, 12-30, 12-33a, 12-39h, 12-39s; 12-39u; 12-204; 12-206; 12-263c; 12-263d; 12-268c; 12-268d; 12-268e; 12-268g; 12-268h; 12-284b; 12-286a; 12-291a; 12-295a; 12-306b; 12-309; 12-326g; 12-330d; 12-330f; 12-330i; 12-330j; 12-428; 12-439; 12-452; 12-458; 12-458e; 12-464; 12-482; 12-502b; 12-547; 12-548; 12-551; 12-589; 12-590; 12-591; 12-593; 12-594; 12-638c; 12-638d; 12-638g; 12-647
Regulation:  12-2-11, 12-3a-1
TSSN: TSSN 03
Special Notice: SN 95(5), SN 2009(4)
Policy Statement: PS 2010(1)
Informational Publication:  IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31)
FAQ: 30, 67, 68, 69, 109, 155, 219, 488, 491, 530, 534, 535, 536, 537, 538, 539, 545, 556

Legislation: PA 11-6, §§151-152; PA 11-44, §162

Statute: 17b-340a, 17b-340b

Special Notice: SN 2011(16)

 

JOB EXPANSION TAX CREDIT:

   Legislation: PA 11-1, §19 (Oct. Spec. Sess.)

   Statute: 12-217pp

   Informational Publication: IP 2010(13)

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K

KEROSENE: (see HEATING OIL; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

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L

LANDFILL/RESOURCES RECOVERY ASSESSMENT:

Legislation: PA 09-3, §410 (June Spec. Sess.)
Statute: 22a-234a
Special Notice: SN 92(10); SN 94(8), SN 94(8.1)

LICENSING AND REGISTRATION:

Legislation: PA 11-61, §62
Statute: 12-285b; 12-286; 12-287; 12-288; 12-289; 12-295; 12-330b; 12-330e; 12-436; 12-438; 12-446; 12-456; 12-487; 12-555b
Regulation: 12-289-1; 12-313-8a; 26-237c(c)-1; 26-237c(f)-1a (repealed 4/11/06)
Special Notice:  SN 2006(3)
Informational Publication:  IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11); IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31)
FAQ: 72, 73, 74, 75, 76, 77, 96, 98, 99, 101, 102, 104, 201, 316, 440, 526, 527, 542
Certificate: Form REG-1 (Business Taxes Registration Application)

LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATION TAX: (see BUSINESS ENTITIES TAX)

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M

MACHINERY RENTAL SURCHARGE: (see RENTAL SURCHARGE)

MARIJUANA AND CONTROLLED SUBSTANCES TAX:

Legislation: PA 12-55
Statute: 12-650, 12-651, 12-652, 12-653, 12-654, 12-655, 12-656, 12-657, 12-658, 12-659, 12-660
Special Notice: SN 92(8); SN 2012(5)
Informational Publication: IP 92(7), IP 92(7.1); IP 99(20); IP 99(20.1)
FAQ: 607, 643, 644, 645, 646, 647, 648, 649, 650, 651, 652, 653, 654, 655
Certificate: Drug Tax Referral Form (C&E 226)

MEDICAL SERVICE CORPORATION CHARGE: (see HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE)

MEMBERS: (see also DUES TAX)

Ruling: 92-4
Special Notice: SN 91(5)
Announcement:  AN 95(3)

MINIMUM PRICING: (see also CIGARETTE TAX)

Statute: 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h

MOTOR CARRIER ROAD TAX:

Legislation: PA 11-61, §64
Statute: 12-478, 12-479, 12-480, 12-481, 12-482, 12-483, 12-484, 12-485, 12-486, 12-486a, 12-487, 12-488, 12-489, 12-490, 12-491, 12-493; 12-39t
Regulation: 12-480-1a; 12-480-2a; 12-484-1; 12-484-2 (repealed effective 4/11/06); 12-484-3 (repealed effective 4/11/06); 12-484-4 (repealed effective 4/11/06); 12-484-5 (repealed effective 4/11/06); 12-484-6 (repealed effective 4/11/06); 12-487-1a; 12-487-2 (repealed effective 4/6/00); 12-493-1; 12-493a(a)-1 (amended effective 4/11/06)
Special Notice: SN 91(15); SN 93(22); SN 95(16); SN 2003(19)
Policy Statement: PS 92(7); PS 92(7.1)
Informational Publication: IP 95(3), IP 95(3.1); IP 95(6), IP 95(6.1); IP 95(11), IP 95(11.1), IP 95(11.2), IP 95(11.3); IP 99(21), IP 99(21.1); IP 2000(26); IP 2001(32); IP 2003(28); IP 2006(11); IP 2007(14)
TSSN: TSSN 02, TSSN 05

MOTOR VEHICLE FUELS TAX:

Legislation: PA 11-6, §§100, 101  (§101 not codified)
Statute: 12-455a, 12-456, 12-457, 12-458, 12-458a, 12-458b, 12-458d, 12-458e, 12-458f, 12-458h; 12-459, 12-460a (repealed), 12-461, 12-461a, 12-461b, 12-461c, 12-462, 12-463, 12-464, 12-475, 12-475a, 12-476, 12-476a, 12-476b, 12-476c; 12-39t; 14-332a
Ruling: 94-8; 2002-3; 2003-1;
Special Notice: SN 91(6); SN 91(7); SN 91(27); SN 91(28); SN 92(11), SN 92(11.1); SN 92(24); SN 92(25); SN 93(8); SN 93(9); SN 93(24); SN 93(25); SN 94(5), SN 94(6), SN 94(14), SN 94(15); SN 95(3); SN 95(4); SN 95(13); SN 95(14); SN 95(19); SN 95(20); SN 96(1), SN 96(1.1); SN 96(2), SN 96(2.1); SN 96(13); SN 96(14); SN 96(15); SN 96(16); SN 97(5); SN 97(8); SN 98(9); SN 2000(4); SN 2002(6); SN 2002(7); SN 2002(7.1); SN 2004(2); SN 2008(1), SN 2008(1.1); SN 2009(1) 
Policy Statement: PS 92(10), PS 92(10.1); PS 92(14), PS 92(14.1), PS 92(14.) PS 92(14.3); PS 92(14.4); PS 2009(2)
Informational Publication: IP 95(6), IP 95(6.1); IP 95(11), IP 95(11.1), IP 95(11.2), IP 95(11.3); IP 97(8.1); IP 99(17); IP 99(21); IP 99(21.1); IP 99(36); IP 2000(13); IP 2000(26); IP 2001(16); IP 2001(23); IP 2002(10); IP 2003(28); IP 2004(14); IP 2005(12); IP 2006(9); IP 2006(11); IP 2006(20); IP 2007(12); IP 2007(14); IP 2008(10); IP 2008(19); IP 2009(9); IP 2010(14); IP 2010(16)
Announcement: AN 93(8), AN 93(8.1); AN 94(9), AN 94(9.1); AN 95(4), AN 95(4.1); AN 96(1); AN 96(11); AN 97(1); AN 97(1.1); AN 97(1.2); AN 97(1.3); AN 98(1), AN 98(1.1); AN 99(2); AN 99(2.1); AN 99(2.2); AN 99(2.3); AN 2000(2), AN 2000(2.1), AN 2000(2.2), AN 2002(2.3); AN 2001(2); AN 2001(2.1); AN 2001(2.2); AN 2002(1); AN 2002(1.1); AN 2002(1.2), AN 2002(1.3); AN 2002(6); AN 2002(6.1); AN 2003(5); AN 2003(5.1); AN 2003(5.3); AN 2003(8); AN 2003(14); AN 2004(2); AN 2004(2.1); AN 2004(2.2), AN 2004(2.3); AN 2005(4), AN 2005(4.1), AN 2005(4.2); AN 2005(9); AN 2006(1); AN 2006(3); AN 2006(3.1); AN 2006(3.2), AN 2006(3.3); AN 2007(2); AN 2007(3.1); AN 2007(3.2); AN 2007(3.3); AN 2008(3); AN 2008(3.1); AN 2008(3.2),  AN 2009(3); AN 2009(3.1), AN 2009(3.2), AN 2009(3.3); AN 2010(5), AN 2010(5.1), AN 2010(5.2), AN 2010(5.3); AN 2010(6); AN 2011(3), AN 2011(3.1), AN 2011(3.2); AN 2011(3.3); AN 2011(5); AN 2012(3); AN 2012(3.1); AN 2012(3.2); AN 2012(7); AN 2013(2)
Bulletin: 11

MOTOR VEHICLE RENTAL SURCHARGE: (see RENTAL SURCHARGE; see also TOURISM ACCOUNT SURCHARGE)

MUNICIPAL REVENUE SHARING ACCOUNT: (see also REGIONAL PERFORMANCE INCENTIVE ACCOUNT)

Legislation:  PA 11-6, §§93, 96, 97; PA 11-61, §44
Statute: 12-408; 12-411; 12-494a

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N

NATURAL GAS: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

NEIGHBORHOOD ASSISTANCE PROGRAM:

Legislation: SA 10-8, §3; PA 11-140, §§27, 28
Statute: 12-630aa; 12-631; 12-632; 12-632a; 12-633; 12-634; 12-635; 12-635a; 12-636; 12-637a; 12-638
Regulation: 12-638-1, 12-638-2, 12-638-3, 12-638-4, 12-638-5, 12-638-6, 12-638-7, 12-638-8
Special Notice: SN 95(11); SN 2000(15); SN 2010(7)
Informational Publication:  IP 99(14); IP 2001(17),  IP 2004(20); IP 2005(29); IP 2006(15); IP 2008(12); IP 2007(31); IP 2010(13); IP 2010(22); IP 2013(9)
Bulletin: 12, 40

Legislation: PA 11-61, §§33-36
Statute: 38a-271, 38a-277; 38a-741, 38a-743
Special Notice: SN 2011(18)

Announcement: AN 2012(6)

NURSING HOME USER FEE: (see also HEALTH CARE CENTERS TAX)

Legislation: PA 11-6, §150; PA 11-44, §161
Statute: 12-675 (repealed 10/1/02); 17b-320; 17b-321; 17b-322
Special Notice: SN 92(16); SN 2005(5); SN 2011(14)
FAQ: 45, 436

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O

OCCUPATIONAL TAX: (see ATTORNEYS OCCUPATIONAL TAX)

OFFERS OF COMPROMISE:

Statute: 12-2d
Informational Publication: IP 2001(10); IP 2004(31)

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P

PENALTIES: (see INTEREST AND PENALTIES)

PETROLEUM PRODUCTS GROSS EARNINGS TAX:

Legislation: PA 11-6, §121; PA 11-61, §18; PA 12-4
Statute: 12-587, 12-587a, 12-588, 12-589, 12-590, 12-591, 12-592, 12-593, 12-594, 12-595, 12-597, 12-599, 12-600, 12-601, 12-602; 12-39t; 13b-61a
Regulation: 12-602-1a; 12-602-2
Ruling: 89-14, 89-210; 92-6; 94-16; 95-5; 99-2; 2000-7; 2005-5
Declaratory Ruling: 2003-1
Special Notice: SN 91(11); SN 93(16); SN 94(11); SN 95(6); SN 96(9); SN 98(7); SN 98(12); SN 2000(11); SN 2002(13); SN 2005(2); SN 2005(3); SN 2006(2); SN 2007(5); SN 2008(1); SN 2012(3)
Policy Statement: PS 94(4), PS 94(4.1); PS 2001(10)
Announcement: AN 92(6); AN 2005(10)
Bulletin: 9
FAQ: 615, 616, 617, 618
Certificate: CERT-116 (Exempt Petroleum Products Certificate)

PRECEDENTIAL VALUE:

Ruling: 91-21, 91-25; 93-4
Policy Statement: PS 91(6), PS 91(6.1), PS 91(6.2); PS 2000(7); PS 2008(2)

PROPANE: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

PUBLIC SERVICE COMPANIES TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)

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Q

QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT)

QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Legislation: PA 11-6, §131; PA 11-1, §21 (Oct. Spec. Sess.)
Statute: 12-217nn
Special Notice: SN 2010(3); SN 2010(7)
Informational Publication:  IP 2010(13)

RAILROAD COMPANIES TAX: (see also PUBLIC SERVICE COMPANIES TAX)

Legislation: PA 11-48, §§120-122; PA 11-61, §134; PA 11-86; PA 11-1, §48 (Oct. Spec. Sess.)
Statute: 12-249, 12-250, 12-251, 12-255; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-39t; 12-81aa; 12-217i; 12-217t; 32-4l; 32-9t
Special Notice: SN 2010(7)
Informational Publication: IP 2007(31)
FAQ: 437, 438
Certificate: Form CT-CDC

REAL ESTATE CONVEYANCE TAX:

Legislation: PA 11-6, §§102, 103
Statute: 12-494; 12-494a; 12-495; 12-496; 12-497; 12-497a; 12-498; 12-499; 12-500; 12-502a; 12-502b; 12-503; 12-504; 12-504a; 12-504b; 12-504c; 12-504d; 12-504e; 12-504f; 12-504g; 12-504h; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-494-1 through 12-494-3
Ruling: 89-41, 89-124, 89-125, 89-207, 89-279; 90-3, 90-52, 90-74; 91-3, 91-24; 93-12; 94-14; 99-7; 2000-3
LSN: LSN-97, LSN-98;
Special Notice: SN 91(3); SN 92(17); SN 93(17); SN 95(15), SN 99(3); SN 2003(2); SN 2004(6); SN 2007(6); SN 2009(9); SN 2010(4); SN 2010(4.1); SN 2011(3)
Policy Statement: PS 93(5), PS 93(5.1)
Informational Publication: IP 99(21), IP 99(21.1); IP 2000(26); IP 2002(24); IP 2003(28); IP 2003(32); IP 2004(23); IP 2005(24); IP 2006(11); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)
Announcement: AN 92(5); AN 93(9); AN 2005(3)
Bulletin: 20, 22

RECIPROCAL AGREEMENTS: (See also CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM; REVENUE SHARING (S))

Statute: 12-34c

RECORDKEEPING:

Statute: 12-2
Regulation: 12-2-12

REFUNDS:

Legislation: PA 11-61, §54
Statute: 12-15(d); 12-35f; 12-39f; 12-39g; 12-39s(b), 12-39t; 12-39u; 12-204f; 12-263e; 12-268c; 12-459; 12-480; 12-550; 12-589; 12-638f
Regulation: 12-480-2a
Special Notice: SN 93(18); SN 97(4)
Policy Statement: PS 91(3); PS 93(4); PS 96(4); PS 2001(14)
FAQ: 42, 86, 541, 578

Legislation: PA 11-6, §§93, 96, 97

REGISTRATION: (see LICENSING AND REGISTRATION)

RENTAL SURCHARGE: (see TOURISM ACCOUNT SURCHARGE)

Statute: 12-692
Special Notice: SN 96(11); SN 98(8); SN 2002(8), SN 2005(11); SN 2007(8)
Policy Statement: PS 98(7); PS 2002(5); PS 2007(3); PS 2009(2)
Informational Publication: IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11)
Certificate: Form REG-1 (Business Taxes Registration Application); OP-383 (Motor Vehicle Rental Surcharge Annual Report)

RESOURCE RECOVERY: (see LANDFILL/RESOURCES RECOVERY ASSESSMENT)

RETALIATORY TAX: (see ALCOHOLIC BEVERAGES TAX; INSURANCE PREMIUMS TAX)

RETURNS AND REPORTS, FILING: (see also ELECTRONIC FUNDS TRANSFER)

Statute: 12-39a, 12-39k; 12-39aa; 12-148; 12-205; 12-246; 12-250; 12-263b; 12-263m; 12-264; 12-268b; 12-293a; 12-309a; 12-317; 12-330d; 12-330i; 12-348; 12-349; 12-359; 12-390d; 12-398; 12-408c; 12-414; 12-436; 12-437; 12-458; 12-476a; 12-484; 12-485; 12-497; 12-547; 12-587; 12-638c; 12-644; 12-645; 12-647; 12-667; 12-690
Regulation: 12-293a-2; 12-449-5a; 12-449-10a; 12-449-12a; 12-484-1, 12-484-4, 12-484-5; 12-690(c)-1(relates to PA 97-243)
Special Notice: SN 99(14)
Policy Statement:  PS 2002(4); PS 2005(4); PS 2008(3); PS 2011(3); PS 2012(2)
Announcement:  AN 2000(3); AN 2001(8); AN 2001(8.1); AN 2001(9); AN 2005(11)
FAQ: 1, 2, 3, 4, 5, 6, 31, 32, 33, 34, 40, 44, 45, 49, 50, 51, 52, 54, 58, 60, 61, 62, 63, 65, 67, 70, 71, 142, 192, 193, 335, 376, 444, 445, 476, 487,489, 503, 505, 541, 543, 546, 547, 548, 549, 550, 551, 552, 553, 556

RULINGS: ( see also VOLUNTARY DISCLOSURE)

Statute: 12-2; 4-176
Regulation: 12-2-4a
Policy Statement: PS 91(6), PS 91(6.1), PS 91(6.2); PS 2000(7); PS 2000(8); PS 2008(2)
Announcement: AN 92(6)

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S

S CORPORATIONS: (see BUSINESS ENTITIES TAX (M))

Legislation: PA 11-48, §§120-122
Statute: 12-256; 12-258; 12-268d; 12-268j; 10-228b; 10-416; 10-416a; 10-416b; 16-331cc

Ruling: 2007-1
Special Notice:  SN 2003(15); SN 2007(9); SN 2010(7)
Informational Publication: IP 2007(31)

SECURITY FOR PAYMENT OF TAX: (see BOND OR SECURITY FOR PAYMENT OF TAX)

SEED OYSTER TAX:

Statute: 26-237c (repealed)
Regulation: 26-237c(c)-1; 26-237c(f)-1a (both repealed effective 4/11/06)
Special Notice:  SN 2004(8)
TSSN: TSSN 11

SEIZURE: (see also ALCOHOLIC BEVERAGES TAX; CIGARETTE TAX; MOTOR VEHICLE FUELS TAX; TOBACCO PRODUCTS TAX)

Statute: 12-286; 12-289; 12-289a; 12-307; 12-286; 12-289; 12-289a; 12-307; 12-330g; 12-330h; 12-454; 12-461a; 12-461b; 12-461c

SOLID WASTE ASSESSMENT:

Statute: 22a-232
Special Notice: SN 94(8), SN 94(8.1); SN 95(8); SN 2003(14)
FAQ: 439, 440

STAMPS, CIGARETTE TAX:

Legislation: PA 11-6, §§80-83  (§82 not codified)
Statute: 12-296; 12-298; 12-299; 12-300; 12-301; 12-302; 12-303; 12-304; 12-305; 12-306a; 12-308; 12-315; 12-316; 12-317; 12-318; 12-319; 12-320; 12-321; 12-326a; 12-326b; 12-326c; 12-326d; 12-326e; 12-326f; 12-326g; 12-326h
Regulation: 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-3a (repealed eff. 4/6/00); 12-313-4a (renumbered to 12-300-1); 12-313-5a; 12-313-6a;12-313-7a; 12-313-8a; 12-313-9a; 12-313-10a (amended eff. 12/5/03); 12-313-11a (amended eff. 12/1/00); 12-313-12a (amended eff. 12/5/03); 12-313-15a (renumbered to 12-314a-1); 12-313-17a; 12-313-18a; 12-314a-1
Special Notice: SN 93(5), SN 93(5.1); SN 2002(1); SN 2002(2); SN 2002(4)
Informational Publication:  IP 2002(7); IP 2002(8); IP 2002(9); IP 2003(7), IP 2003(8); IP 2007(15); IP 2007(16); IP 2009(28); IP 2009(29); IP 2011(13); IP 2011(14)
Announcement:  AN 2003(3); AN 2005(12)

Statute: 12-2
Informational Publication: IP 2002(15); IP 2004(9), IP 2006(8), IP 2006(8.1), IP 2009(10), IP 2009(10.1)
FAQ: 79, 80, 141, 177, 178, 557, 558, 559, 560, 561

STEAM COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)

SUCCESSION AND TRANSFER TAX: (see also ESTATE TAX; GENERATION SKIPPING TRANSFER TAX)

Legislation: PA 11-48, §163
Statute: 12-340, 12-341, 12-341a, 12-341b, 12-341c, 12-342, 12-343; 12-344; 12-344a; 12-344b; 12-345; 12-345a; 12-345b; 12-345c; 12-345d; 12-345e; 12-345f; 12-346; 12-347; 12-348; 12-349; 12-349a; 12-350; 12-351; 12-352; 12-353; 12-354; 12-355; 12-356; 12-357; 12-358; 12-359; 12-363; 12-364; 12-365; 12-366; 12-367; 12-368; 12-369; 12-370; 12-371; 12-372; 12-373; 12-374; 12-375; 12-376; 12-376a; 12-376b; 12-376c; 12-376d; 12-377; 12-378; 12-379; 12-380; 12-381; 12-383; 12-384; 12-385; 12-386; 12-387a; 12-387b; 12-387c; 12-388; 12-389; 12-390; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-2-2a; 12-341b-1; 12-349-1; 12-359-1
Special Notice: SN 93(14); SN 95(18); SN 99(9), SN 2001(8); SN 2003(13); SN 2005(10)
Policy Statement: PS 90-6
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 99(3), IP 99(3.1); IP 2001(12); IP 2002(24); IP 2003(32); IP 2004(23); IP 2004(25); IP 2005(24), IP 2006(18); IP 2007(24); IP 2009(22); IP 2011(18)
Announcement: AN 98(3)
TSSN: TSSN 32

Legislation: PA 11-61, §58
Statute: 12-294; 12-424; 12-546; 12-707(e)
Special Notice: SN 2000(3), SN 2000(3.1), SN 2003(18)
Informational Publication: IP 2000(26); IP 2002(16); IP 2003(28); IP 2004(26); IP 2006(11); IP 2011(16)
FAQ: 388, 490

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T

TAX AMNESTY: (see AMNESTY)

TAXPAYERS, RIGHTS OF:

Statute: 12-39n
Policy Statement: PS 92(4), PS 92(4.1), PS 92(4.2), PS 99(4); PS 2001(3); PS 2007(2), PS 2008(4)
TSSN: TSSN 06, TSSN 45

TELECOMMUNICATIONS INDUSTRY: (see EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX)

TIRE FEE:

Statute: 22a-256j (repealed by PA 94-4, 82 (May))
Special Notice: SN 93(7), SN 93(11), SN 93(11.1); SN 95(5); SN 96(3); SN 97(4)
Announcement: AN 93(7)

TOBACCO PRODUCTS TAX: (see also LICENSING AND REGISTRATION; SEIZURE)

Legislation: PA 11-6, §83; PA 11-30; PA 11-61, §38
Statute: 12-330a; 12-330b; 12-330c; 12-330d; 12-330e; 12-330f; 12-330g; 12-330h; 12-330i; 12-330j; 12-330k; 12-330l; 12-330m; 12-330n; 12-330o; 12-330p; 12-314a; 4-28o
Regulation:  12-330n-1, 12-330n-2
Ruling: 89-157
Special Notice: SN 2000(7); SN 2000(16); SN 2000(16.1), SN 2003(18); SN 2006(3); SN 2009(2); SN 2010(8); SN 2011(8)
Informational Publication: IP 2006(11); IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31); IP 2009(28); IP 2009(29)
Announcement: AN 2001(11); AN 2004(8); AN 2004(8.1); AN 2005(8)
TSSN: TSSN 19
Certificate: Form REG-1 (Business Taxes Registration Application)

TOURISM ACCOUNT SURCHARGE (MOTOR VEHICLE RENTALS): (see also MOTOR VEHICLE RENTAL SURCHARGE)

Statute: 12-665, 12-666, 12-667, 12-668; 32-303, 32-305 (repealed by PA 03-1)
Special Notice: SN 92(13), SN 92(13.1); SN 92(14); SN 93(7); SN 93(10); SN 95(5); SN 96(11)
Policy Statement: PS 98(7); PS 2002(5); PS 2009(2)
Informational Publications: IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11)

TRIBAL-STATE COMPACTS

Statute: 12-586f; 12-586g

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U

UNAUTHORIZED INSURERS TAX: (see also INSURANCE PREMIUMS TAX; NONADMITTED INSURANCE)

Legislation: PA 11-61, §33
Statute: 38a-277

UNINCORPORATED BUSINESS TAX: (repealed effective 1/1/83)

Statute: 12-610 through 12-629
Regulation: 12-629-1 through 12-629-11 (repealed)
Bulletin: 5, 7

UNRELATED BUSINESS INCOME TAX:

Legislation: PA 11-86; PA 11-1, §48 (Oct. Spec. Sess.)
Statute: 12-242aa; 12-242bb; 12-217t; 12-81aa; 32-4l, 32-9t
Special Notice: SN 92(15); SN 93(3)
Informational Publication:  IP 2007(31); IP 2010(13)
Announcement: AN 92(4)
Certificate: Form REG-1 (Business Taxes Registration Application)

URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation:  PA 11-78, §1; PA 11-86, §§1, 2; PA 11-1, §48 (Oct. Spec. Sess.)
Statute: 32-4l, 32-9t; 12-81aa
Special Notice: SN 2000(15); SN 2002(14); SN 2005(7)
Informational Publication: IP 2001(17); IP 2004(20); IP 2006(15); IP 2007(31); IP 2010(13)

Legislation:  PA 11-48, §§120-122; PA 11-61, §134; PA 11-86; PA 11-1, §§19, 48 (Oct. Spec. Sess.)
Statute: 12-264, 12-265; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-81aa; 12-217i; 12-217p; 12-217t; 12-217hh; 12-217ii;  12-217pp; 32-4l, 32-9t
Ruling: 90-71; 99-3; 2000-6
Special Notice: SN 93(27); SN 94(11); SN 95(9); SN 96(7); SN 2000(13); SN 2004(7); SN 2006(6); SN 2010(7)
Informational Publication: IP 2007(31); IP 2010(13)
Announcement: AN 96(10); AN 99(3); AN 2000(3); AN 2000(5); AN 2001(1); AN 2002(2.1); AN 2003(7), AN 2005(5); AN 2013(3)
Certificate:  Form CT-CDC
FAQ: 615, 616, 617, 618

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V

VENDING MACHINES: (see also CIGARETTE TAX)

Statute: 12-285; 12-286; 12-286a; 12-289; 12-289a; 12-293a; 12-295a; 12-412(27)
Regulation: 12-289-1
Special Notice:  SN 2005(8)
Announcement:  AN 2004(7)
Informational Publication: IP 2006(27), IP 2006(30)

VOLUNTARY DISCLOSURE:

Statute: 12-2; 12-2d; 12-2e
Special Notice: SN 2009(4), SN 2009(5)
Announcement: AN 98(2); AN 2004(5); AN 2004(7)
Informational Publication: IP 2010(18)

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W

WATER COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)

Effective Date: Effective April 1, 2013.