DRS: Miscellaneous Taxes Index

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 

Topical Index to Rulings and Administrative
Pronouncements Covering

Miscellaneous Taxes

 

Additional Tax Topic Indexes you can consult

A | B | C | D | E | F | G | H | I | J | K | L | M  
N | O | P | Q | R | S | T | U | V | W | X | Y | Z


A


ABUSIVE TAX SHELTERS:

Statute: 12-30c; 12-233; 12-728(a); 12-733(c)

Announcement: 2004(5); 2005(15)

FAQ: 531, 532


ADMINISTRATIVE/PROCEDURAL (MISCELLANEOUS): (see also ASSESSMENTS; DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION; PRECEDENTIAL VALUE; RECORDKEEPING; RETURNS AND REPORTS, FILING; RULINGS; STATUS LETTERS; TAXPAYERS, RIGHTS OF; VOLUNTARY DISCLOSURE)

Legislation: PA 13-184, 81 (not codified); PA 14-187, 54 (not codified); PA 14-217, 137 (not codified); PA 17-105, 5, 6; PA 17-147, 1, 10, 11, 19-21; PA 17-2, 108 (June Spec. Sess.)

Statute: 12-2, 12-2d, 12-2e, 12-2f, 12-3, 12-3a, 12-3b, 12-3c, 12-4, 12-5, 12-7, 12-7a, 12-7b, 12-7c, 12-8, 12-15, 12-16, 12-17, 12-18, 12-30, 12-30a, 12-32, 12-33, 12-33a, 12-34, 12-34c, 12-35, 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a, 12-39b, 12-39f, 12-39g, 12-39h, 12-39k, 12-39l, 12-39m, 12-39n, 12-39o, 12-39r, 12-39s, 12-39t, 12-39u, 12-39z, 12-39aa, 12-39bb, 12-39cc; 3-7; 4-167, 4-168, 4-168b, 4-170, 4-171, 4-172, 4-173, 4-173b; 4-189i; 5-240(e); 9-369b; 16a-23w; 36a-42

Regulation: 12-2-1a; 12-2-2a (repealed eff. 6/11/14); 12-2-3a (repealed eff. 6/11/14); 12-2-4a (repealed eff. 6/11/14); 12-2-5a (repealed eff. 4/6/00); 12-3b-1; 12-690-1; 12-690(c)-1

Declaratory Ruling: 91-1

Special Notice: 2009(4); 2009(5)

Policy Statement: 91(6.2); 95(1), 95(1.1), 95(1.2); 2000(7); 2000(8); 2008(2)

Informational Publication: 2000(18); 2002(15); 2013(11); 2017(10)

Announcement: 91(11), 1(11.1); 92(3); 95(6); 95(7); 95(11); 96(12); 99(1), 99(1.1); 2001(3); 2002(3.1); 2005(2); 2005(11); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)

FAQ: 1, 2, 3, 4, 58, 60, 61, 62, 63, 71, 83, 105, 124, 133, 134, 135, 136, 137, 138, 139, 140, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 165, 166, 168, 169, 170, 171, 172, 173, 174, 176, 180, 190, 215, 408, 526, 527, 528, 529, 538, 539, 563, 614, 694


ADMISSIONS TAX:

Legislation:  PA 17-2, 111, 319, 627 (June Spec. Sess.)

Statute: 12-540, 12-541, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556, 12-556g; 12-39t; 7-168a

Ruling: 90-48; 2002-3; 2013-1

Declaratory Ruling: 88-1

Special Notice: 91(5); 92(22) 94(7); 95(5); 97(4); 99(7); 2000(3), 2000(3.1); 2001(4); 2001(9); 2006(7); 2007(8); 2010(6); 2011(6); 2014(3); 2015(5)

Policy Statement: 96(3); 2001(11)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2001(12); 2002(16); 2003(28); 2006(11); 2008(11); 2011(16); 2015(12)2017(25)

TSSN: 01

Bulletin: 23

FAQ: 31, 32, 45, 596, 597

Certificate: Form REG-1 (Business Taxes Registration Application)


AIR CARRIERS TAX:

Legislation: PA 13-184, 95 (not codified); PA 17-202, 38; PA 17-219, 1; PA 17-2,  646 (June Spec. Sess.)

Statute: 12-243, 12-244, 12-245, 12-246, 12-247, 12-248; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t

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

Special Notice: 2010(7)

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

Certificate: Form CT-CDC


AIR POLLUTION CONTROL FACILITIES:

Statute: 12-81(52); 12-217c (repealed); 12-252a (repealed); 12-258b (repealed); 12-265b (repealed); 12-412(22)

Policy Statement: 99(2)

Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated into or Consumed in Air Pollution Control Facilities)


ALCOHOLIC BEVERAGES TAX:

Legislation: PA 11-6, 99 (not codified); PA 14-187, 54 (not codified)

Statute: 12-433, 12-434, 12-435, 12-435b, 12-435c, 12-436, 12-437, 12-438, 12-439, 12-440, 12-441, 12-442, 12-443, 12-445, 12-446, 12-447, 12-448, 12-449, 12-450, 12-451, 12-452, 12-453, 12-454; 30-16(e); 30-18(b); 30-18a; 30-62b

Regulation: 12-449-1a, 12-449-2a (both repealed 4/11/06), 12-449-3a, 12-449-4a (repealed eff. 6/11/14), 12-449-5a, 12-449-6a, 12-449-7a, 12-449-8a, 12-449-9a, 12-449-10a, 12-449-11a, 12-449-12a (repealed eff. 6/11/14)

Special Notice: 93(12); 97(6); 2005(4); 2005(6); 2006(4); 2011(4); 2011(7)

Policy Statement: 96(9); 2000(2)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(21), 99(21.1); 99(37); 2000(15); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 96(9); 2005(8)

FAQ: 196, 197, 198, 199, 404, 444, 445

Certificate: Form OR-267 (Small Winery Certificate); REG-15 (Application for Small Winery Certificate); Form BT-100 (Application for Permission to Import Alcoholic Beverages from within the United States for Personal Consumption)


AMBULATORY SURGICAL CENTER: (see also HEALTH CARE CENTER TAX (M))

Legislation: PA 17-2,  612 (June Spec. Sess.)

Statute:  12-263i

Special Notice: 2015(6); 2015(11)


AMNESTY:

Legislation: PA 17-2,  656 (June Spec. Sess.)

Statute: 12-35d; 12-35e (both repealed 10/1/02); 12-35g; 12-35i

Informational Publication: 95(5); 95(8); 2002(12); 2009(12), 2009(12.1)

TSSN: 35; 35A

Forms: OP-305 (Application for Tax Amnesty 2002); OP-305EZ (EZ Application for Tax Amnesty 2002)


APPEALS TO COMMISSIONER:

Legislation: PA 17-105, 8

Statute: 12-39m; 12-208(a); 12-236; 12-263e; 12-268i; 12-311; 12-330l; 12-412d (repealed); 12-418; 12-421; 12-429; 12-447; 12-461; 12-489(a); 12-553; 12-595; 12-638i; 12-649; 12-668; 12-729

Informational Publication: 2000(18); 2017(10)

FAQ: 528, 530 


APPEALS TO SUPERIOR COURT:

Legislation: PA 17-105, 8

Statute: 12-33; 12-39l; 12-208(b); 12-237; 12-263e; 12-268l; 12-312; 12-326h; 12-330m; 12-422; 12-448; 12-463; 12-489(b); 12-554; 12-597; 12-600; 12-649; 12-668; 12-730


ASSESSMENTS: (see also INTEREST AND PENALTIES)

Legislation: PA 17-147, 10, 31

Statute: 1-2a; 12-2f; 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a; 12-39m; 12-39s; 12-204; 12-212; 12-268f; 12-268g; 12-309; 12-330i; 12-415; 12-416; 12-417; 12-418; 12-420; 12-441; 12-475; 12-486; 12-486a; 12-488; 12-502b; 12-548; 12-552; 12-592; 12-593; 12-638d; 12-638h; 12-638j

Informational Publication: 2000(18); 2017(10)

FAQ: 168, 169, 170, 171, 172, 173, 174, 176, 526, 527, 528, 529


ATTORNEY OCCUPATIONAL TAX:

Statute: 51-81b; 51-81d

Ruling: 89-1; 90-41, 90-61

Announcement: 94(6)

Informational Publication: 96(11); 98(9); 2000(28); 2004(38); 2007(17); 2009(31); 2014(13)

TSSN: 37

FAQ: 32, 426, 427, 429, 430, 433, 435


AUDIT EXAMINATIONS AND ASSESSMENTS: (see ASSESSMENTS)


AVIATION FUEL: (see also MOTOR VEHICLE FUELS TAX)

Legislation: PA 17-2,  672 (June Spec. Sess.)

Statute: 12-462


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B


BILL OF RIGHTS: (see TAXPAYERS, RIGHTS OF)


BOND OR SECURITY FOR PAYMENT OF TAX: (see also CONTRACTOR BONDS (S))

Legislation: PA 17-147, 44, 45

Statute: 12-39m; 12-298; 12-301; 12-330m; 12-430; 12-446; 12-456; 12-481; 12-555; 12-555a; 12-717(c)

Regulation: 12-430(7)-1 (repealed 6/11/14); 12-717(c)(4)-1

Special Notice: 2000(3), 2000(3.1); 2003(20); 2005(12); 2011(17); 2012(12); 2015(8)

Informational Publication: 99(19); 2000(18); 2004(29); 2006(35); 2017(10)

Certificate: APL-004 (Deposit in the Nature of a Cash Bond)


BOTTLE DEPOSIT:

Statute: 22a-245(e); 22a-245a; 22a-245b; 22a-245d

Informational Publication: 2015(12); 2017(25)

Declaratory Ruling: 2012-1

FAQ: Frequently Asked Questions page


BUSINESS ENTITY TAX:

Statute: 12-284b

Special Notice: 2002(11), 2002(14), 2003(2); 2006(12); 2013(1)

Policy Statement: 2007(4)

Informational Publication: 2003(15); 2003(28); 2006(11); 2006(21); 2008(26); 2014(21); 2015(11); 2015(12);2017(25)

FAQ: 32, 163, 164, 214, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 372, 374, 376, 379, 381, 613



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C


CABARET TAX: repealed eff. 6/23/99

Statute: 12-540, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t

Ruling: 89-36

Special Notice: 97(4); 98(8); 99(7); 2000(3), 2000(3.1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 97(7), 97(7.1); 99(21), 99(21.1); 2000(26)


CAPITAL GAINS, DIVIDENDS AND INTEREST TAX: Tax repealed for taxable years commencing on and after 1/1/92

Statute: 12-505, 12-506, 12-506a, 12-506b, 12-506c, 12-506d, 12-506f, 12-506g, 12-506h, 12-507, 12-508, 12-509, 12-510, 12-511, 12-511a, 12-512, 12-514, 12-515, 12-516, 12-517, 12-517a, 12-517c, 12-518, 12-519, 12-520, 12-521, 12-522, 12-522a

Regulation: 12-517-1; 12-517a-1, 12-517a-2; 12-518-1a, 12-518-2a, 12-518-3a, 12-518-4a, 12-518-5a, 12-518-6a, 12-518-7a, 12-518-8a, 12-518-9a (all the foregoing were repealed effective 4/6/00)

Ruling: 89-5, 89-33, 89-44, 89-143; 90-50; 91-9, 91-10, 91-14

Declaratory Ruling: 90-1

Policy Statement: 90(6)

Announcement: 94(2)

LSN: 100, 90-2, 90-3

TSSN: 04, 18, 29, 33, 46, 90-1

Bulletin: 18, 19


CERTIFIED COMPETITIVE VIDEO SERVICE: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; SATELLITE COMPANIES)


CIGARETTE TAX: (see also LICENSING AND REGISTRATION; MINIMUM PRICING; SEIZURE; STAMPS, CIGARETTE TAX; SUCCESSOR LIABILITY; VENDING MACHINES)

Legislation: PA 11-6, 80-82 (82 not codified); PA 13-184, 112 (not codified); PA 13-247, 43 (not codified); PA 14-187, 54 (not codified); PA 17-105, 1-3; PA 17-147, 28, 29, 41; PA 17-2, 628- 630 (June Spec. Sess.)

Statute: 12-285, 12-285a, 12-285b, 12-285c, 12-285d, 12-286, 12-286a, 12-287, 12-288, 12-289, 12-289a, 12-291a, 12-292, 12-293a, 12-294, 12-295, 12-295a, 12-296, 12-296a, 12-297, 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a, 12-306b, 12-307, 12-308, 12-309, 12-309a, 12-310, 12-311, 12-312, 12-313, 12-314, 12-314a, 12-314b, 12-315, 12-315a (repealed eff. 6/7/10); 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; 4-28h; 4-28i; 4-28j; 4-28k; 4-28l; 4-28m; 4-28o; 4-28p; 53-394

Regulation: 12-289-1; 12-293a(a)-1; 12-293a(c)-1 (repealed 4/11/06); 12-300-1; 12-300-2; 12-302-1; 12-303-112-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1

Special Notice: 91(8); 93(5), 93(5.1); 93(6); 93(19); 94(3), 94(4); 96(12); 99(8); 2000(6); 2000(16), 2000(16.1); 2001(1); 2002(2); 2002(3); 2002(4); 2003(18); 2005(1); 2005(8); 2006(3); 2010(8); 2013(4); 2013(5); 2014(4); 2015(8); 2017(7)

Policy Statement: 2011(1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(21), 99(21.1); 2000(26); 2001(12); 2002(7); 2002(8); 2002(9), 2003(7), 2003(8); 2003(28); 2004(26); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2007(15); 2007(16); 2009(28); 2009(29); 2011(13); 2011(14); 2015(12); 2017(25)

Announcement: 2001(4); 2001(11); 2003(2); 2003(3), 2003(6), 2003(11), 2003(12); 2004(3); 2004(4); 2004(8), 2004(8.1); 2005(7); 2005(12); 2005(13); 2006(2); 2007(4); 2008(4); 2009(4); 2010(4); 2011(4); 2012(5); 2013(4); 2014(4); 2015(3)

LSN: 104

Certificate: Form TPM-1 (Certificate of Compliance by Nonparticipating Manufacturer); Form REG-1 (Business Taxes Registration Application)


CLEARANCE CERTIFICATE: (see also STATUS LETTERS; SUCCESSOR LIABILITY)

Statute: 12-294; 12-424; 12-546

Regulation: 12-2-9

Informational Publication: 2011(16)


COMMUNICATIONS SERVICES ASSESSMENT:

Statute: 16-50v(b)(2)

Special Notice: 93(20)


COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX: (see also SATELLITE COMPANIES)

Legislation: PA 13-184, 95 (not codified); PA 17-202,  38; PA 17-147, 22, 40; PA 17-219,  1; PA 17-2,  646 (June Spec. Sess.)

Statute: 12-256, 12-258; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-80b; 12-81aa; 12-217i; 12-217p (repealed); 12-217t; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 16-331cc; 32-4l; 32-9t

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

Ruling: 2007-1

Special Notice: 2003(4), 2003(15); 2007(9); 2010(7)

Policy Statement: 98(6); 2001(8)

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

FAQ: 619, 620, 621


COMPROMISE:

Statute: 12-2d; 12-3b

Informational Publication: 2001(10)


COMPUTER DONATION CREDIT:

Statute: 10-228b

Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Certificate: Form CT-CDC


CONFIDENTIALITY: (see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION)


CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION:

Statute: 38a-858; 38a-859; 38a-860; 38a-861; 38a-862; 38a-863; 38a-864; 38a-865; 38a-866; 38a-867; 38a-868; 38a-869; 38a-870; 38a-871; 38a-872; 38a-873; 38a-874; 38a-875

Special Notice: 2000(12)

Announcement: 99(4); 2000(6); 2014(2)


CONSTRUCTION OF STATUTES: (internal index only)

Statute: 1-2z


CONTROLLED SUBSTANCES TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)


CONTROLLING INTEREST TRANSFER TAX:

Statute: 12-638a, 12-638b, 12-638c, 12-638d, 12-638f, 12-638g, 12-638h, 12-638i, 12-638j, 12-638k, 12-638l, 12-638m, 12-638n, 12-638o, 12-638p; 12-39t

Ruling: 89-16, 89-231, 89-279; 90-40; 91-2; 94-14; 98-3; 99-6

Special Notice: 95(12), 99(3); 2003(11); 2007(10)

LSN: 89, 90-4

Informational Publication: 2014(21); 2015(12); 2017(25)


CONVEYANCE TAX: (see REAL ESTATE CONVEYANCE TAX)


CREDITS:

Legislation: PA 17-202,  38; PA 17-2,  646 (June Spec. Sess.)

Statute: 12-211a, 12-211b; 12-217i, 12-217t, 12-217dd, 12-217ff, 12-217gg, 12-217ii, 12-217jj, 12-217kk, 12-217ll, 12-217pp; 12-480; 12-587a; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 12-648; 10-228b; 10-416; 10-416a; 10-416b; 10-416c

Regulation: 12-480-1a; 12-602-2; 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

Special Notice: 2000(15); 2002(14); 2010(7); 2011(19); 2011(20)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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D


DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT; FILM PRODUCTION INFRASTRUCTURE PROJECT CREDIT)

Statute: 12-217ll

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

Special Notice: 2009(11); 2010(7)

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


DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION: (see also STATUS LETTERS; VOLUNTARY DISCLOSURE)

Legislation: PA 14-187, 54 (not codified); PA 17-147, 20

Statute: 12-15; 12-7a; 12-7b; 12-240; 12-264(b)(3); 12-659; 12-829; 1-260, 1-261, 1-262, 1-263, 1-264, 1-265 (all repealed); 4-60r, 4-60s, 4-61dd; 16a-23w; 32-458; 36a-42

Regulation: 12-2-10 (repealed eff. 6/11/14)

Special Notice: 95(12); 98(5); 99(2); 2001(7); 2005(7); 2009(5)

Policy Statement: 91(4), 91(5)

Informational Publication: 96(12); 96(14); 2000(27); 2001(20)

Announcement: 95(11); 99(1.1); 2001(3); 2002(3), 2002(3.1); 2005(2); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)

FAQ: 3, 49, 70, 148, 212, 369, 375, 489, 531, 532, 560, 561, 589

Certificate: LGL-001 (Power of Attorney); LGL-002 (Request for Disclosure); LGL-003 (Limited Power of Attorney)


DISPLACED WORKER CREDIT:

Statute: 12-217hh (repealed 7/1/13)

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


DRUG TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)


DRY CLEANING ESTABLISHMENT SURCHARGE:

Legislation: PA 13-184, 95 (not codified); PA 17-147, 26; PA 17-219, 1, 10

Statute: 12-263m; 12-81aa; 32-4l; 32-9t

Special Notice: 94(16); 2005(4); 2015(5)

Informational Publication: 2007(31); 2010(13); 2015(12); 2017(25)

Announcement: 94(11); 2015(5)


DUES TAX:

Statute: 12-540, 12-543, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t

Ruling: 90-69

Special Notice: 97(4); 99(7); 2000(3), 2000(3.1); 2001(9)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2003(11); 2003(28); 2006(11); 2011(16); 2015(12); 2017(25)

FAQ: 31, 32, 45, 605


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E


ELECTRIC UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


ELECTRIC GENERATION SERVICES TAX:

Statute: 12-268s

Special Notice: 2011(11); 2013(8)


ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13) 


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

Legislation: PA 13-184, 80 (not codified)

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: 92(26), 98(8)

Policy Statement: 2011(3)

Informational Publication: 93(2), 93(2.1); 99(16); 2002(17); 2003(25); 2004(28); 2005(30); 2007(8); 2009(19); 2010(17); 2011(22); 2013(15); 2014(15)

Announcement: 96(5); 96(6); 96(7); 96(8); 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, 43, 44, 45, 46, 47, 48, 63, 65, 67, 68, 69, 475, 476, 487, 503, 516, 517, 518, 519, 520, 521, 522, 523, 524, 525, 533, 544


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

Legislation: PA 14-187, 54 (not codified); PA 17-2,  632, 635, 636 (June Spec. Sess.)

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 (repealed eff. 10/1/10)

Regulation: 12-2-2a (repealed eff. 6/11/14)

Special Notice: 95(18); 2001(10); 2004(1), 2004(1.1); 2005(10); 2006(5); 2009(8)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12); 2004(25)

Announcement: 94(2); 2001(5)

TSSN: 32

Bulletin: 10

FAQ: 209, 212, 213, 357, 359


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)


ESTIMATED TAX, HEALTH CARE CENTER TAX: (see HEALTH CARE CENTER TAX)


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


EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX:

Legislation: PA 13-184, 95 (not codified); PA 17-147, 22; PA 17-219, 1

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; 10-416c; 12-39t; 12-81aa; 32-4l; 32-9t

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

Special Notice: 2010(7)

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

Certificate: Form CT-CDC


Back to Alphabetical Index


F


FANTASY CONTEST OPERATOR TAX:

Legislation:  PA 17-2,  652 (June Spec. Sess.)


FILING: (see RETURNS AND REPORTS, FILING)


FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)

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: 2006(8); 2009(11); 2010(7)

Policy Statement: 2007(4)

Informational Publication: 2006(15); 2007(31); 2010(13)

FAQ: 592, 600, 601, 602, 603


FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217kk

Special Notice: 2009(11)

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


FINANCIAL DISABILITY:

Statute: 12-39t

Policy Statement: 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: 2005(10)

Informational Publication: 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)


GIFT TAX:

Legislation: PA 17-2, 633, 634 (June Spec. Sess.)

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: 92(1), 92(18); 93(14); 95(7); 2000(10); 2002(5); 2003(12); 2005(10); 2006(5); 2009(8); 2011(2)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 94(1), 94(1.1); 99(3), 99(3.1); 99(9); 2001(12); 2002(24); 2003(32); 2004(23); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 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; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)


Back to Alphabetical Index


H


HAZARDOUS WASTE ASSESSMENT:

Statute: 22a-132; 22a-115(1)

Ruling: 94-20

Special Notice: 92(20); 92(21); 94(9); 95(8); 96(6)

Announcement: 2000(9); 2001(10) 


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

Legislation: PA 12-1, 43 (Dec. Spec. Sess.) (not codified)

Statute: 12-202a; 12-202b; 12-202c; 12-206, 12-207, 12-208, 12-211a, 12-217t, 12-217jj; 10-228b

Ruling: 99-1

Special Notice: 94(13); 95(2); 2000(12); 2003(16); 2011(20)

Policy Statement: 99(6), 2003(8)

Announcement: 96(8)

Certificate: Form CT-CDC


HEATING OIL: (see PETROLEUM PRODUCTS GROSS EARNINGS TAX)


HISTORIC HOME REHABILITATION CREDIT:

Statute: 10-416 (formerly 10-320j), 10-416c

Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9

Special Notice: 2000(15); 2002(14)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC PRESERVATION CREDIT:

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: 2007(31); 2010(13)


HISTORIC STRUCTURE REHABILITATION CREDIT:

Statute: 10-416a, 10-416c

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


HOSPITAL GROSS EARNINGS TAX:

Legislation: PA 13-184, 95 (not codified); PA 16-3,  119, 121 (May Spec. Sess.) (not codified); PA 17-219, 1

Statute: 12-263a, 12-263b, 12-263c, 12-263d, 12-263e; 12-39t, 12-81aa; 32-4l; 32-9t

Special Notice: 96(4); 99(10); 2000(15); 2015(11)


HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE:

Legislation: PA 17-219, 1

Statute: 12-212a; 10-416a, 10-416c; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 32-4l; 32-9t

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


HOSPITAL NET PATIENT REVENUE TAX:

Statute: 12-263a, 12-263b, 12-263c, 12-263d

Special Notice: 2011(15); 2015(11)


HOUSING PROGRAM CREDIT:

Statute: 8-395

Special Notice: 2000(15)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


Back to Alphabetical Index


I


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


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


INSURANCE PREMIUMS TAX: (see also UNAUTHORIZED INSURERS TAX)

Legislation: PA 12-1, 43 (not codified); PA 13-184, 95 (not codified); PA 17-15, 2, 98; PA 17-125,  3-5; PA 17-202,  38; PA 17-219, 1; PA 17-244,  2; PA 17-2,  622-626, 646 (June Spec. Sess.)

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; 12-211b; 12-211c; 12-212, 12-212a; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-81aa; 12-217t; 12-217hh; 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217nn; 12-217oo; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t; 32-538; 38a-48; 38a-88a; 38a-91nn; 38a-91oo; 38a-841; 38a-866(h)

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

Ruling: 95-13

Special Notice: 93(18); 94(13); 96(17), 2003(17); 2010(7); 2011(19)

Policy Statement: 99(7); 2003(7)

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

Announcement: 93(11); 96(6); 96(7); 2005(6); 2006(5); 2008(2); 2010(2); 2011(2); 2012(2); 2012(6); 2013(1); 2015(1)

TSSN: 17

FAQ: 704

Certificate: Form CT-CDC


INSURANCE REINVESTMENT CREDIT:

Legislation: PA 17-15, 98; PA 17-244,  2

Statute: 38a-88a

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

Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


INTEREST AND PENALTIES:

Legislation: PA 17-147,  1, 31, 39, 46

Statute: 12-2; 12-3a, 12-30, 12-30a, 12-33a, 12-39h, 12-39s; 12-39u; 12-204; 12-206; 12-231; 12-263c; 12-263d; 12-268c; 12-268d; 12-268e; 12-268g; 12-268h; 12-284b; 12-286a; 12-291a; 12-295a; 12-304; 12-306b; 12-309; 12-326g; 12-330d; 12-330f; 12-330i; 12-330j; 12-405d; 12-409(h); 12-414a; 12-42612-428; 12-439; 12-452; 12-458; 12-458e; 12-464; 12-482; 12-502b; 12-519; 12-547; 12-548; 12-551; 12-589; 12-590; 12-591; 12-593; 12-594; 12-638c; 12-638d; 12-638g; 12-647; 12-737

Regulation: 12-2-11; 12-3a-1

TSSN: 03

Special Notice: 95(5); 2009(4)

Policy Statement: 2010(1); 2013(5); 2014(4); 2015(4)

Informational Publication: 2006(26); 2006(31)

FAQ: 30, 67, 68, 69, 109, 155, 219, 488, 491, 530, 534, 535, 536, 537, 538, 539, 545, 556


INTERMEDIATE CARE FACILITY FOR MENTALLY RETARDED USER FEE:

Legislation: PA 17-2,  616, 617 (June Spec. Sess.)

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

Special Notice: 2011(16)


Back to Alphabetical Index

J


JOB EXPANSION TAX CREDIT:

Statute: 12-217pp

Informational Publication: 2010(13)


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K


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


Back to Alphabetical Index


L


LANDFILL/RESOURCES RECOVERY ASSESSMENT:

Statute: 22a-234a

Special Notice: 92(10); 94(8), 94(8.1)


LICENSING AND REGISTRATION:

Legislation: PA 17-147, 30

Statute: 12-39o; 12-285b; 12-286; 12-287, 12-288; 12-289; 12-295; 12-330b; 12-330e; 12-409; 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 April 2006)

Special Notice: 2006(3); 2013(5)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2015(12); 2017(25)

TSSN: 11

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 COMPANY, LIMITED LIABILITY PARTNERSHIP, LIMITED PARTNERSHIP AND S CORPORATION TAX:
(see BUSINESS ENTITY TAX)


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M


MACHINERY RENTAL SURCHARGE: (see RENTAL SURCHARGE)


MARIJUANA AND CONTROLLED SUBSTANCES TAX:

Statute: 12-650, 12-651, 12-652, 12-653, 12-654, 12-655, 12-656, 12-657, 12-658, 12-659, 12-660; 21a-408 et seq.

Special Notice: 92(8); 2012(5)

Informational Publication: 92(7), 92(7.1); 99(20); 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: 91(5)


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:

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 eff. 4/11/06); 12-484-3 (repealed eff. 4/11/06); 12-484-4 (repealed eff. 4/11/06); 12-484-5 (repealed eff. 4/11/06); 12-484-6 (repealed eff. 4/11/06); 12-487-1a (repealed eff. 4/11/06); 12-487-2 (repealed eff. 4/6/00); 12-493-1

Special Notice: 91(15); 93(22); 95(16); 2003(19)

Policy Statement: 92(7); 92(7.1)

Informational Publication: 95(3), 95(3.1); 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 99(21), 99(21.1): 2000(26); 2001(32); 2003(28); 2006(11); 2007(14); 2014(21); 2015(12); 2017(25)

TSSN: 02, 05


MOTOR VEHICLE FUELS TAX:

Legislation: PA 11-6, 101 (not codified)PA 17-147, 30

Statute: 12-455a, 12-456, 12-457, 12-458, 12-458a, 12-458b, 12-458d, 12-458e, 12-458f, 12-458h, 12-458i; 12-459, 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; 22a-260a

Ruling: 94-8; 2002-3; 2003-1

Special Notice: 91(6); 91(7); 91(27); 91(28); 92(11), 92(11.1); 92(24); 92(25); 93(8); 93(9); 93(24); 93(25); 94(5), 94(6), 94(14), 94(15); 95(3); 95(4); 95(13); 95(14); 95(19); 95(20); 96(1), 96(1.1); 96(2), 96(2.1); 96(13); 96(14); 96(15); 96(16); 97(5); 97(8); 98(9); 2000(4); 2002(6); 2002(7); 2002(7.1); 2008(1), 2008(1.1); 2009(1); 2011(1); 2014(2); 2015(2); 2016(2); 2017(2)

Policy Statement: 92(10), 92(10.1); 92(14), 92(14.1), 92(14.2), 92(14.3); 2009(2)

Informational Publication: 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 97(8.1); 99(17); 99(21); 99(21.1); 99(36); 2000(13); 2000(26); 2001(16); 2001(23); 2002(10); 2003(28); 2004(14); 2005(12); 2006(11); 2006(20); 2007(12); 2007(14); 2008(10); 2008(19); 2009(9); 2010(14); 2010(16); 2014(21); 2015(12); 2017(25)

Announcement: 93(8), 93(8.1); 94(9), 94(9.1); 95(4), 95(4.1); 96(1); 96(11); 97(1); 97(1.1); 97(1.2); 97(1.3); 98(1), 98(1.1); 99(2); 99(2.1); 99(2.2); 99(2.3); 2000(2), 2000(2.1), 2000(2.2), 2000(2.3); 2001(2); 2001(2.1); 2001(2.2); 2002(1); 2002(1.1); 2002(1.2), 2002(1.3); 2002(6), 2002(6.1); 2003(5); 2003(5.1); 2003(5.2); 2003(8); 2003(14); 2004(2), 2004(2.1), 2004(2.2), 2004(2.3); 2005(4), 2005(4.1), 2005(4.2); 2005(9); 2006(1); 2006(3), 2006(3.1), 2006(3.2), 2006(3.3); 2007(2); 2007(3), 2007(3.1), 2007(3.2), 2007(3.3); 2008(3), 2008(3.1), 2008(3.2); 2009(3), 2009(3.1), 2009(3.2), 2009(3.3); 2010(5), 2010(5.1), 2010(5.2), 2010(5.3); 2010(6); 2011(3), 2011(3.1), 2011(3.2), 2011(3.3); 2011(5); 2012(3), 2012(3.1), 2012(3.2); 2012(7); 2013(2), 2013(2.1), 2013(2.2), 2013(2.3); 2013(5); 2014(3), 2014(3.1), 2014(3.2), 2014(3.3); 2014(5); 2015(2), 2015(2.1) 2015(2.2), 2015(2.3); 2015(4); 2016(3), 2016(3.1), 2016(3.2), 2016(3.3); 2016(5); 2017(5), 2017(5.1), 2017(5.2), 2017(5.3); 2017(9)

Bulletin: 11


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


MOTOR VEHICLE TRADE-IN FEE:

Legislation: PA 17-2,  667 (June Spec. Sess.)


MUNICIPAL REVENUE SHARING ACCOUNT:

Statute: 12-408, 12-411, 12-494a (repealed 7/1/13)


Back to Alphabetical Index


N


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


NEIGHBORHOOD ASSISTANCE PROGRAM:

Legislation: SA 10-8, 3; PA 14-187, 54 (not codified); PA 17-202,  38; PA 17-2,  646 (June Spec. Sess.)

Statute: 12-630aa, 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 2-124

Regulation: 12-638-1, 12-638-2, 12-638-3 (repealed eff. 6/11/14), 12-638-4 (repealed eff. 4/11/06), 12-638-5 (repealed eff. 6/11/14), 12-638-6, 12-638-7, 12-638-8

Special Notice: 95(11); 2000(15); 2010(7); 2015(9)

Informational Publication: 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)

Bulletin: 12, 40

Certificate: Form NAA-01 (Program Proposal)


NEW JOBS CREATION CREDIT:

Statute: 12-217gg; 12-217ii

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


NONADMITTED INSURANCE: (see also UNAUTHORIZED INSURERS TAX)

Statute: 38a-271, 38a-277, 38a-741, 38a-743

Special Notice: 2011(18)

Announcement: 2012(6); 2014(1)


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

Legislation: PA 17-2,  613-614 (June Spec. Sess.)

Statute: 12-675 (repealed 10/1/02); 17b-320; 17b-321; 17b-322 (transferred to 3-114q)

Special Notice: 92(16); 2005(5); 2011(14)

FAQ: 45, 436


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O


OCCUPATIONAL TAX: (see ATTORNEY OCCUPATIONAL TAX)


OFFERS OF COMPROMISE:

Statute: 12-2d

Informational Publication: 2001(10); 2004(31)


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P


PENALTIES: (see INTEREST AND PENALTIES)


PETROLEUM PRODUCTS GROSS EARNINGS TAX:

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; 42-234b

Regulation: 12-602-1a; 12-602-2

Ruling: 89-14, 89-210; 92-6; 94-16; 95-5; 99-2; 2005-5

Declaratory Ruling: 2003-1

Special Notice: 91(11); 93(16); 94(11); 95(6); 96(9); 98(7); 98(12); 2000(11); 2002(13); 2005(2); 2005(3); 2006(2); 2007(5); 2008(1), 2008(1.1); 2012(3); 2013(3)

Policy Statement: 94(4), 94(4.1); 2001(10)

Informational Publication: 2014(21); 2015(12); 2017(25)

Announcement: 92(6); 2000(7); 2005(10)

Bulletin: 9

Certificate: CERT-116 (Exempt Petroleum Products Certificate)


PRECEDENTIAL VALUE:

Ruling: 91-21, 91-25; 93-4

Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7); 2008(2)


PREPAID WIRELESS E 9-1-1 FEE: (see Prepaid Telephone Calling Service (S))


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:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7); 2010(13)


R


RAILROAD COMPANIES TAX:

Legislation: PA 13-184, 95 (not codified); PA 17-147,  22; PA 17-202,  38; PA 17-2,  646 (June 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; 10-416c; 12-39t; 12-80b12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t

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

Special Notice: 2010(7)

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

FAQ: 437, 438

Certificate: Form CT-CDC


REAL ESTATE CONVEYANCE TAX:

Legislation: PA 14-187, 54 (not codified)

Statute: 12-494, 12-494a (repealed 7/1/13), 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, 12-494-2, 12-494-3 (repealed eff. 6/11/14)

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

Special Notice: 91(3); 92(17); 93(17); 95(15), 99(3); 2003(2); 2004(6); 2007(6); 2009(9); 2010(4). 2010(4.1); 2011(3)

Policy Statement: 93(5), 93(5.1)

Informational Publication: 99(21), 99(21.1); 2000(26); 2002(24); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2014(21); 2015(12); 2017(9); 2017(25)

Announcement: 92(5); 93(9); 2005(3); 2013(6); 2016(7); 2017(8)

LSN: 97, 98

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 17-105, 6

Statute: 12-15(d); 12-35f; 12-39f; 12-39g; 12-39s(b), 12-39t; 12-39u; 12-204f; 12-263e; 12-268c; 12-392; 12-459; 12-480; 12-550; 12-589; 12-638d; 12-647

Regulation: 12-480-2a

Special Notice: 93(18); 97(4)

Policy Statement: 91(3); 93(4); 96(4); 2001(14)

FAQ: 42, 43, 86, 541, 578


REGISTRATION: (see LICENSING AND REGISTRATION)


RENTAL SURCHARGE: (see also TOURISM ACCOUNT SURCHARGE)

Legislation: PA 17-2,  653 (June Spec. Sess.)

Statute: 12-692

Special Notice: 96(11); 98(8); 2002(8), 2002(8.1); 2005(11); 2007(8); 2015(5)

Policy Statement: 98(7); 2000(5); 2002(5); 2007(3); 2009(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Office of Counsel Guidance: OCG-1

Certificate: Form REG-1 (Business Taxes Registration Application); OP- 383 (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)

Legislation: PA 16-3,  119 (May Spec. Sess.) (not codified); PA 17-147,  9, 27, 31

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; 12-408d; 12-414; 12-419b; 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: 12-449-5a; 12-449-10a; 12-449-12a (repealed 6/11/14); 12-484-1, 12-690-1; 12-690(c)-1

Special Notice: 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2011(3); 2012(2) 2015(2); 2016(4)

Informational Publication:  2017(9); 2017(25)

Announcement: 2000(3); 2001(8); 2001(8.1); 2001(9); 2005(11); 2016(7); 2017(8)

FAQ: 1, 2, 3, 4, 5, 6, 31, 32, 33, 34, 40, 44, 45, 49, 50, 51, 52, 54, 58, 59, 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)

Legislation: PA 14-187, 54 (not codified)

Statute: 12-2; 4-176

Regulation: 12-2-4a (repealed eff. 6/11/14)

Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7), 2000(8); 2008(2)

Announcement: 92(6)


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S


S CORPORATIONS: (see BUSINESS ENTITIES TAX)


SATELLITE COMPANIES: (see also COMMUNITY ANTENNA TELEVISION COMPANIES TAX)

Legislation: PA 17-147,  22, 40; PA 17-202,  38; PA 17-2,  646 (June Spec. Sess.)

Statute: 12-256; 12-258; 12-268d; 12-268j; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-80b; 16-331cc

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

Ruling: 2007-1

Special Notice: 2003(15); 2007(9); 2010(7)

Informational Publication: 2007(31)

FAQ: 619, 620, 622


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 eff. 4/11/06)

Special Notice: 2004(8)

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; 12-330g; 12-330h; 12-454; 12-461a; 12-461b; 12-461c


SOLID WASTE ASSESSMENT:

Statute: 22a-232

Special Notice: 94(8), 94(8.1); 95(8); 2003(14)

FAQ: 439, 440


STAMPS, CIGARETTE TAX:

Legislation: PA 11-6, 80-82 (82 not codified)

Statute: 12-296; 12-298, 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; 12-313-1a (repealed eff. 12/5/03); 12-313-2a (repealed eff. 12/5/03); 12-313-3a (repealed eff. 4/6/00)12-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1

Special Notice: 93(5), 93(5.1); 2002(1); 2002(2); 2002(4); 2003(2); 2007(15); 2007(16); 2015(8)

Informational Publication: 2002(7); 2002(8); 2002(9); 2003(7), 2003(8); 2009(28); 2009(29)

Announcement: 2003(3); 2005(12)


STATUS LETTERS: (see also CLEARANCE CERTIFICATE)

Statute: 12-2

Informational Publication: 2002(15); 2004(9); 2006(8), 2006(8.1); 2009(10), 2009(10.1); 2014(18); 2016(10)

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 14-187, 54 (not codified)

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 (repealed eff. 6/11/14); 12-341b-1; 12-349-1 (repealed eff. 6/11/14); 12-359-1

Special Notice: 93(14); 95(18); 99(9); 2001(8); 2001(10); 2003(13); 2005(10)

Policy Statement: 90(6)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3), 99(3.1); 2001(12); 2002(24); 2003(32); 2004(23); 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)

Announcement: 98(3)

TSSN: 32


SUCCESSOR LIABILITY: (see also CLEARANCE CERTIFICATE)

Legislation: PA 17-147,  28

Statute: 12-294; 12-424; 12-546; 12-707(e)

Special Notice: 2000(3), 2000(3.1), 2003(18); 2017(7)

Informational Publication: 99(21), 99(21.1); 2000(26), 2002(16), 2003(28); 2004(26); 2006(11); 2011(16); 2015(12); 2017(25)

FAQ: 388, 490


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T


TAX AMNESTY: (see AMNESTY)


TAX PREPARERS AND FACILITATORS:

Legislation: PA 17-147,  15-18

Special Notice: 2017(8)


TAXPAYERS, RIGHTS OF:

Statute: 12-39n

Policy Statement: 92(4), 92(4.1), 92(4.2); 99(4); 2001(3); 2007(2); 2008(4)

TSSN: 06, 45


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


TIRE FEE:

Statute: 22a-256j (repealed by PA 94-4, 82 (May))

Special Notice: 93(7), 93(11), 93(11.1); 95(5); 96(3); 97(4)

Announcement: 93(7)


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

Legislation: PA 13-184, 112 (not codified); PA 13-247, 43 (not codified); PA 17-105,   1-3; PA 17-147,  30, 31, 41; PA 17-2,  631 (June Spec. Sess.)

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; 12-39o; 12-314a; 4-28o; 53-394

Regulation: 12-330n-1, 12-330n-2

Ruling: 89-157

Special Notice: 2000(7); 2000(16), 2000(16.1); 2003(18); 2006(3); 2009(2); 2010(8); 2011(8); 2017(7)

Informational Publication: 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(31); 2009(28); 2009(29); 2015(12); 2017(25)

Announcement: 2001(11); 2004(8), 2004(8.1); 2005(8)

TSSN: 19


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

Statute: 12-665, 12-666, 12-667, 12-668; 32-303, 32-305 (repealed)

Regulation: 12-666-1

Special Notice: 92(13), 92(13.1); 92(14); 93(7); 93(10); 95(5); 96(11)

Policy Statement: 98(7); 2000(5); 2002(5); 2009(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)


TRANSPORTATION NETWORK RIDE FEE:

Legislation:  PA 17-2,  654 (June Spec. Sess.)


TRIBAL-STATE COMPACTS:

Statute: 12-586f; 12-586g


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U


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

Statute: 38a-277


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

Statute: 12-610 through 12-629

Regulation: 12-629-1, 12-629-2, 12-629-3, 12-629-4, 12-629-5, 12-629-6, 12-629-7, 12-629-8, 12-629-9 (foregoing were repealed eff. 4/6/00); 12-629-10, 12-629-11 (both repealed 3/03)

Bulletin: 5, 7


UNRELATED BUSINESS INCOME TAX:

Legislation: PA 17-219,   1

Statute: 12-242aa; 12-242bb; 12-217t; 12-81aa; 32-4l, 32-9t

Special Notice: 92(15); 93(3)

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

Announcement: 92(4)

Certificate: Form REG-1 (Business Taxes Registration Application)


URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation: PA 17-219,   1

Statute: 32-4l, 32-9t; 12-81aa

Special Notice: 2000(15); 2002(14); 2005(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


UTILITY COMPANIES GROSS EARNINGS TAX:

Legislation: PA 13-232, 18 (not codified); PA 17-147,  22, 27; PA 17-202, 38; PA 17-219,   1PA 17-2,  646 (June 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; 10-416c; 12-80b12-81aa; 12-217i; 12-217t; 12-217hh (repealed 7/1/13); 12-217ii; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t

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

Ruling: 90-71; 99-3; 2000-6

Special Notice: 93(27); 94(11); 95(9); 96(7); 2000(13); 2006(6); 2010(7)

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

Announcement: 96(10); 99(3); 2000(3); 2000(5); 2001(1); 2002(2.1); 2003(7); 2005(5); 2009(2); 2013(3)

FAQ: 615, 616, 617, 618

Certificate: Form CT-CDC


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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: 2005(8)

Informational Publication: 2006(27); 2006(30)

Announcement: 2004(7)


VOLUNTARY DISCLOSURE:

Statute: 12-2; 12-2d; 12-2e

Special Notice: 2009(4); 2009(5)

Informational Publication: 2010(18)

Announcement: 98(2); 2004(5); 2004(7)


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W


WATER COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


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