Admissions and Dues Taxes
Chapter 224* - Dividends, Interest Income and Capital Gains TaxChapter 226* - Gaming Policy, Regulation and Revenue
Section 12-540 - Sec. 12-540. Definitions.Section 12-541 - Sec. 12-541. Admissions Tax. Sunset.Section 12-542 - Sec. 12-542. Cabaret Tax. Nature of Tax.Section 12-543 - Sec. 12-543. Dues or Initiation Fees Tax. Nature of Tax. Exemptions.Section 12-544 - Sec. 12-544. Administration and Enforcement.Section 12-545 - Sec. 12-545. Amounts Taxable.Section 12-546 - Sec. 12-546. Sale of Business, Stock or Facilities. Purchaser's Duties and Liabilities. Certificate of Clearance.Section 12-547 - Sec. 12-547. Returns. Payment of Tax. Penalty.Section 12-547a - Sec. 12-547a. Liability for Wilful Nonpayment of Taxes Collected.Section 12-548 - Sec. 12-548. Examination of Records. Deficiency Assessment. Penalty. Limitation of Assessment Period.Section 12-549 - Sec. 12-549. Excess Payments.Section 12-550 - Sec. 12-550. Claims for Refund. Limitation of Claim Period.Section 12-551 - Sec. 12-551. Wilful Violations. Penalties.Section 12-552 - Sec. 12-552. Records. Examinations. Hearings. Testimony.Section 12-553 - Sec. 12-553. Application to Commissioner for Hearing. Order for Hearing.Section 12-554 - Sec. 12-554. Appeal.Section 12-555 - Sec. 12-555. Security for Delinquent Taxes or Failure to File Returns.Section 12-555a - Sec. 12-555a. Collection of Tax. State Lien Against Real Estate as Security for Tax.Section 12-555b - Sec. 12-555b. Certificate of Registration.Section 12-556 - Sec. 12-556. Multiple Taxation Prohibited.Section 12-556g - Sec. 12-556g. Surcharge on Admission Charge to Events at Tennis Foundation of Connecticut Facilities.