Connecticut Code — 12
Browse 1,075 sections in division 12 of the Connecticut code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 12-1. Definitions.
- § 12-1a. Department of Revenue Services. Commissioner. Successor department to state Tax Department.
- § 12-1b. Terms “Tax Commissioner”, “state Tax Commissioner”, “Tax Department”, and “state Tax Department” deemed to mean Commissioner or Department of Revenue Services. Excepted chapters.
- § 12-1c. Transfer of certain functions, powers and duties under this chapter to the Secretary of the Office of Policy and Management.
- § 12-1d. Transfer of certain functions, powers and duties re property tax assessment under chapter 203, local levy and collection of taxes under chapter 204 and relief for elderly homeowners and renters under chapter 204a to the Secretary of the Office of Policy and Management.
- § 12-2. Appointment, powers and duties of Commissioner of Revenue Services. Administrative pronouncements. Contracts for the collection of municipal taxes.
- § 12-2a. Municipal assessment section within Office of Policy and Management. Board of assessment advisors.
- § 12-2b. Duties of Secretary of Office of Policy and Management re municipal assessment.
- § 12-2c. Certification of revaluation companies.
- § 12-2d. Compromises.
- § 12-2e. Closing agreements.
- § 12-2f. Service of notice by the commissioner.
- § 12-2g. Sales tax rebate for eligible individuals.
- § 12-3. Appointment and duties of Deputy Commissioner of Revenue Services.
- § 12-3a. Penalty Review Committee. Waiver of penalties; appeals.
- § 12-3b. Abatement Review Committee.
- § 12-3c. Criminal history records checks of applicants for employment and employees; contractors and subcontractors and their employees.
- § 12-3d. Deadline for penalty waiver request.
- § 12-3e. Sec
- § 12-3f. Small and Medium-Sized Business Users Committee.
- § 12-4. Proceedings against delinquent tax officers.
- § 12-5. Fees for witnesses and service of subpoenas.
- § 12-6. Audit of municipal accounts upon application of state's attorney.
- § 12-7. Reports concerning assessments and collections.
- § 12-7a. List of state taxes levied and delinquent taxpayers.
- § 12-7b. Reports of certain tax data by the commissioner to the Office of Fiscal Analysis. Tax expenditure report by the Office of Fiscal Analysis.
- § 12-7c. Report on the overall incidence of certain taxes.
- § 12-7d. Report on the state tax gap.
- § 12-8. Recording and deposit of funds.
- § 12-9. Local officials to file statements concerning taxes. Penalty.
- § 12-15. Limitations on inspection or disclosure of tax returns or return information. Exceptions. Penalty.
- § 12-15a. Disclosure of tax returns or return information to authorized member of organized local police department.
- § 12-15b. Disclosure of tax return information for outreach regarding health care coverage. Authorization by taxpayers. Limitations on disclosure.
- § 12-16. Procedure against judge of probate for failure to furnish copies.
- § 12-17. Inquiries concerning records of probate court.
- § 12-18. Superior court may order compliance with statute.
- § 12-18a. Grants to towns for property tax relief based on population.
- § 12-18b. Grants in lieu of taxes for certain property.
- § 12-18c. Select payment in lieu of taxes account. Distribution of funds.
- § 12-18d. Transfers from the General Fund to the Municipal Revenue Sharing Fund.
- § 12-19. Grants in lieu of taxes on state-owned property; land taken for flood control.
- § 12-19a. Grants in lieu of taxes on state-owned real property, reservation land held in trust by the state for an Indian tribe, certain airports and land taken into trust by the federal government for the Mashantucket Pequot Tribal Nation and the Mohegan Tribe of Indians of Connecticut. Exclusion of property located at Bradley International Airport.
- § 12-19b. Valuation of land and buildings for grants under section 12-18b or 12-19a . Revaluation. Appeals.
- § 12-19c. Certification and payment to each town or borough.
- § 12-19f. Allocation of payments in lieu of taxes for Torrington courthouse.
- § 12-20. Grant in lieu of taxes on property in Madison.
- § 12-20a. Grants in lieu of taxes on real property of private colleges, general hospitals, chronic disease hospitals and certain urgent care facilities.
- § 12-20b. Valuation of property of private colleges and hospitals for grants under section 12-18b or 12-20a . Revaluation. Appeals.
- § 12-20c. Municipal option to share payments in lieu of taxes with special services district.
- § 12-20d. Withholding of grant in lieu of taxes to member municipality of The Metropolitan District. Failure of member municipality to pay amount assessed for sewer use.
- § 12-20e. Grants in lieu of taxes for workforce housing development projects.
- § 12-24b. Inconsistent special acts repealed.
- § 12-25. Confirmation of amount of unpaid taxes.
- § 12-26. Equalization and adjustment of grand list.
- § 12-27. Abstract book and lists.
- § 12-30. Penalty for failure to file return within time allowed in relation to an extension of time for filing.
- § 12-30a. Imposition of interest. Determination of basis. Regulations.
- § 12-30b. Limit on interest to be paid on certain tax overpayments.
- § 12-30c. Penalty imposed on promoters of abusive tax shelters.
- § 12-31. Examination of books and personnel of railroad and utility companies.
- § 12-32. Suits not barred by neglect of commissioner.
- § 12-33. Appeals from action of Commissioner of Revenue Services.
- § 12-33a. Court waiver of interest on certain taxes due and unpaid prohibited.
- § 12-34. Taking of acknowledgments by employees of Department of Revenue Services.
- § 12-34a. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- § 12-34b. Agreements with foreign taxing jurisdictions to furnish information. Withholding from salary of amounts due as income tax.
- § 12-34c. Enabling the Commissioner of Revenue Services to enter into agreements with other states for purposes of reciprocal enforcement of tax laws of participating states.
- § 12-34d. State Tax Review Commission reports.
- § 12-34e. Collection of tax owed to other state or the District of Columbia. Certification. Notice. Protest. Agreements with other states.
- § 12-35. Duties of state collection agencies. Statute of limitations on collection by Commissioner.
- § 12-35a. Lien on personal property as security related to delinquent state taxes.
- § 12-35b. Definitions for sections concerning state liens on real property related to tax delinquency. Use of electronic signature by commissioner.
- § 12-35c. Collection in courts of other states or District of Columbia. Enforcement in this state of tax liabilities of other states or District of Columbia.
- § 12-35f. Offset of tax refunds.
- § 12-35g. Tax amnesty program for unpaid tax for periods ending November 30, 2008.
- § 12-35h. Credit of taxpayer's account for unpaid taxes collected by certain agents of the state.
- § 12-35i. Tax amnesty program for unpaid taxes for periods ending November 30, 2012.
- § 12-35j. Facilitation of issuance of tax warrants.
- § 12-36. Jeopardy collection of taxes due state.
- § 12-37. State suspense tax book.
- § 12-38. Interest on taxes, fees and assessments due from municipality to the state.
- § 12-39. Abatement of state taxes. Commissioner to prepare and maintain a list of state taxes which have been abated.
- § 12-39a. Payment date when last date is a Saturday, Sunday, holiday or date for a permissible delay under the federal Internal Revenue Code.
- § 12-39b. Records of cancellation or revision of tax liability.
- § 12-39c. Monthly reports concerning state taxes to committee of General Assembly having cognizance of state revenue.
- § 12-39f. Refund of state taxes. Limit on interest added or awarded.
- § 12-39g. State taxes and related penalties due from any taxpayer to be applied as reduction of any amount payable by the state to such taxpayer. Certain exceptions.
- § 12-39h. Application of partial payment toward state tax liability in penalties, tax and interest.
- § 12-39k. Granting of extensions requested by persons other than the taxpayer.
- § 12-39l. l . Tax appeals. Definition. Appointment of judges to hear tax appeals by Chief Court Administrator.
- § 12-39m. Posting of bond by taxpayer objecting to an assessment. Regulations.
- § 12-39n. Taxpayer's Bill of Rights.
- § 12-39o. Issuance or renewal of license when taxes owed or returns outstanding.
- § 12-39p. Disaster-related or emergency-related work performed in the state by certain out-of-state businesses and out-of-state employees; presence in the state for state tax purposes.
- § 12-39q. Sec
- § 12-39r. Payment of state taxes by credit card, charge card or debit card.
- § 12-39s. Cancellation of unpaid portion of erroneously or illegally assessed taxes and credit or refund of erroneously or illegally collected taxes.
- § 12-39t. Suspension of statute of limitations for filing a claim for refund of taxes.
- § 12-39u. Offsetting of overpayments and underpayments of taxes.
- § 12-39v. Refund to person of tax collected from customer.
- § 12-39w. Claims for refund where results of civil audit, investigation, examination or reexamination have become final.
- § 12-39z. Rounding of dollar amounts in returns, statements or other documents.
- § 12-39aa. Tax returns, claims, statements or other documents concerning state taxes. When deemed received.
- § 12-39bb. Records of department. Reproductions of records.
- § 12-39cc. Data match system with financial institutions.
- § 12-39dd. Duplicate information returns required to be filed by reporting entities. Penalties.
- § 12-40. Notice requiring declaration of personal property.
- § 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.
- § 12-41. Filing of declaration.
- § 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.
- § 12-43. Property of nonresidents.
- § 12-44. Penalty addition by certain municipal associations.
- § 12-45. Return to assessors of personalty in trust.
- § 12-46. Penalty for neglect by trustees, guardians or conservators.
- § 12-47. Listing of estates of insolvent debtors and decedents.
- § 12-48. Tenant for life or years to list property.
- § 12-49. Lists to be verified.
- § 12-50. List may be filed by spouse, attorney or agent.
- § 12-51. List may be filed by holder of encumbrance.
- § 12-52. Assessor not to accept defective list or neglect to return list. Penalty.
- § 12-53. Addition of omitted property. Audits. Penalty.
- § 12-53a. Assessment and taxation of new real estate construction.
- § 12-54. Examination by assessors when declaration not filed.
- § 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.
- § 12-56. Assessors may take lists and abstract of previous year.
- § 12-57. Certificates of correction. Application for refund.
- § 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.
- § 12-58. Declaration of property of manufacturers and traders.
- § 12-59. Declaration of corporation property. Stockholders exempt.
- § 12-60. Correction of clerical error in assessment.
- § 12-61. Special assessment forms; approval of secretary.
- § 12-62. Revaluation of real property. Regulations. Treatment of certain Indian lands.
- § 12-62a. Uniform assessment date and rate.
- § 12-62b. The Residential Property Tax Revaluation Relief Fund. Amounts to be credited to fund.
- § 12-62c. Municipal option to phase in assessment increases resulting from revaluation of real property.
- § 12-62d. Residential property tax relief for municipalities with certain effective tax rate following revaluation: State program related to revaluations effective in 1987 and 1988; municipal option program commencing in 1989.
- § 12-62e. Source of funds for state payments under section 12-62d.
- § 12-62f. State grants-in-aid to municipalities for development or modification of computer-assisted mass appraisal systems for use in revaluation.
- § 12-62g. Increase in certain veteran's exemptions upon revaluation.
- § 12-62j. Interlocal revaluation agreement grant.
- § 12-62k. Revaluation exemption review committee. Membership. Statistical measures. Certification. Penalty.
- § 12-62l. l . Option to not implement revaluation for 2003, 2004 and 2005 assessment years.
- § 12-62m. Reports of assessed valuation of property in towns phasing in revaluation.
- § 12-62n. Municipal option to adopt assessment rates limiting property tax increases on apartment and residential properties.
- § 12-62o. Municipal option to make annual adjustments in property values.
- § 12-62p. Municipal option to delay revaluation or suspend phase-in of real property assessment increase.
- § 12-62q. Regional revaluation program.
- § 12-62r. Annual adjustments to assessment rates adopted for apartment and residential properties. Referendum. Treatment of certain property as residential property.
- § 12-62s. Sec
- § 12-62t. Municipal option to delay revaluation or suspend phase-in of real property assessment increase for certain assessment years.
- § 12-62u. Optional regional property tax base revenue sharing: Definitions.
- § 12-62v. Optional regional property tax base revenue sharing: Established. Municipal contribution.
- § 12-62w. Optional regional property tax base revenue sharing: Assessment of commercial and industrial property.
- § 12-62x. Optional regional property tax base revenue sharing: Administrative auditor.
- § 12-62y. Optional regional property tax base revenue sharing: Revenue distribution.
- § 12-63. Rule of valuation. Depreciation schedules.
- § 12-63a. Taxation of mobile manufactured homes and mobile manufactured home parks.
- § 12-63b. Valuations of rental income real property.
- § 12-63c. Submission of income and expense information applicable to rental income real property.
- § 12-63d. Change in assessed value of real estate. Relationship to sale price.
- § 12-63e. Valuation of property on which a polluted or environmentally hazardous condition exists.
- § 12-63f. Payment to state of receipts from certain properties subjected to environmental pollution remediation projects.
- § 12-63g. Assessment of buffers to inland wetlands or watercourses.
- § 12-63h. Land value taxation program.
- § 12-63k. Reduction of assessment for and allocation of tax revenue attributable to improvement to commercial or industrial property in municipality containing an enterprise zone.
- § 12-64. Real estate liable to taxation. Easements in air space. Separate assessment of the interest of a lessee. Conditions under which lessee of state-owned property is subject to tax.
- § 12-64a. Reduction in assessed value of real estate upon removal of damaged buildings. Municipal option to abate tax on personal property located in damaged building.
- § 12-65. Agreements fixing assessments on multifamily housing.
- § 12-65a. Approval by state referee.
- § 12-65b. Agreements between municipality and owner or lessee of real property, personal property or air space fixing the assessment of such property or air space.
- § 12-65c. Deferral of increased assessments due to rehabilitation: Definitions.
- § 12-65d. Designation of rehabilitation area. Criteria for deferral of assessment increase.
- § 12-65e. Agreements to fix assessments during, and defer increases following, rehabilitation or construction. Required provisions.
- § 12-65f. Appeal.
- § 12-65g. Agreements to fix assessments during, and defer increases following, rehabilitation to accommodate persons with physical disabilities. Required provisions.
- § 12-65h. Agreements between municipality and owner or lessee of real property or air space containing a manufacturing facility or a wholesale and retail business fixing the assessment of personal property.
- § 12-66. Property of religious, educational or charitable corporations; leasehold interests.
- § 12-66a. Taxation of real and personal property held by or on behalf of health system.
- § 12-66b. Validation of municipal taxation of real or personal property of health system on October 1, 2014, or earlier grand list.
- § 12-66c. Taxation of residential real property intended for student learning.
- § 12-67. Taxation of dwelling houses of railroad companies.
- § 12-68. Grantee failing to record deed, grantor taxed. Damages.
- § 12-69. Real estate liable for payment of judgment.
- § 12-70. Obligation of purchaser of real estate assuming payment of taxes.
- § 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes.
- § 12-71a. List of values of vessels. Use in assessing.
- § 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due.
- § 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim.
- § 12-71d. Schedule of motor vehicle values. Guidelines for valuation of motor vehicles.
- § 12-71e. *(See end of section for amended version and effective date.) Motor vehicle mill rate.
- § 12-72. Assessment of certain classes of vessels.
- § 12-73. Taxation of municipal property used for sewage disposal.
- § 12-74. Municipal airports located in another town.
- § 12-75. Assessment of private water company property. Payments by municipal water companies on certain property.
- § 12-76. Assessment of water supply land. Payments in lieu of taxes by certain municipal corporations re water supply land in another municipality.
- § 12-76a. Taxation of land in which state or United States has easement or other right.
- § 12-77. Taxation of water power.
- § 12-78. Taxation of water power and works when power is used in another town.
- § 12-79. Water power used outside the state.
- § 12-80. Property of utility company to be taxed where located.
- § 12-80a. Personal property used in rendering telecommunications service. Exceptions.
- § 12-80b. Apportionment of property for purposes of section 12-80a.
- § 12-80c. Payment of personal property tax by mobile telecommunications service provider re property used in rendering telecommunications service.
- § 12-81. *(See end of section for amended version of subdivision (33) and effective date.) Exemptions.
- § 12-81a. Property subject to tax exemption. Liability of purchaser.
- § 12-81b. Establishment by ordinance of effective date for exemption of property acquired by certain institutions.
- § 12-81c. Municipal option to exempt certain motor vehicles.
- § 12-81d. Notification of tax collector of exempt status of property.
- § 12-81e. Exemption for certain vans used to transport employees to and from work.
- § 12-81f. Municipal option to provide additional exemption for veterans or spouses eligible for exemption under section 12-81.
- § 12-81g. Additional exemption from property tax for veterans. State reimbursement for related tax loss. Regulations.
- § 12-81h. Municipal option to allow exemption for certain motor vehicles owned by veterans or service members eligible for exemption under section 12-81 related to disability.
- § 12-81i. Municipal option to provide additional exemption for persons totally disabled and eligible for exemption under section 12-81.
- § 12-81j. Municipal option to provide additional exemption for blind persons eligible for exemption under section 12-81.
- § 12-81k. Extension of time to file application for exemption under subdivisions (59), (60), (70), (72), (74) and (76) of section 12-81.
- § 12-81l. l . Uniform income requirements for exemptions from property tax under sections 12-81f , 12-81g , 12-81i and 12-81j.
- § 12-81m. Municipal option to abate up to fifty per cent of property taxes of dairy farm, fruit orchard, vegetable, nursery, nontraditional or tobacco farm or commercial lobstering business operated on maritime heritage land.
- § 12-81n. Municipal option to provide additional exemption for businesses offering child care services to residents.
- § 12-81o. Municipal option to abate property taxes on certain food manufacturing plants.
- § 12-81p. Municipal option to abate property taxes on amusement theme parks.
- § 12-81q. Municipal option to abate property taxes on infrastructure of certain water companies.
- § 12-81r. Municipal option to abate or forgive taxes or fix assessment on contaminated real property.
- § 12-81s. Municipal option to exempt commercial fishing apparatus.
- § 12-81t. Municipal option to abate property taxes on information technology personal property.
- § 12-81u. Municipal option to abate property taxes on property of certain communications establishments.
- § 12-81v. Municipal option to abate taxes on property of electric cooperatives.
- § 12-81w. Municipal option to abate or exempt a portion of property taxes of local firefighters and certain emergency and civil preparedness personnel.
- § 12-81x. Municipal option to abate taxes of surviving spouse of police officer, firefighter or emergency medical technician.
- § 12-81y. Municipal option to abate property taxes on school buses.
- § 12-81z. Municipal option to abate taxes on property of nonstock corporation providing citizenship classes.
- § 12-81aa. Municipal option to abate taxes for urban and industrial reinvestment sites.
- § 12-81bb. Municipal option to provide property tax credits for affordable housing deed restrictions.
- § 12-81cc. Portability of certain veterans' property tax exemptions.
- § 12-81dd. Municipal option to abate real or personal property taxes paid by a nonprofit land conservation organization.
- § 12-81ee. Terms of stipulated judgment not affected by property tax exemption for certain open space land.
- § 12-81ff. Municipal option to abate property taxes on machinery used in connection with recycling.
- § 12-81gg. Municipal option to exempt horses and ponies from property taxation.
- § 12-81hh. Municipal option to abate property taxes on personal property of gas company for gas expansion projects.
- § 12-81ii. Municipal option to provide exemption for parent or surviving spouse of person killed in action while performing active military duty.
- § 12-81jj. Municipal option to provide exemption for veterans not eligible for certain other exemptions.
- § 12-81kk. Municipal option to provide exemption for certain veterans.
- § 12-81ll. ll . Municipal option to abate property taxes on child care center or group child care home.
- § 12-81mm. Municipal option to abate property taxes on recreational trails.
- § 12-81nn. Municipal option to provide exemption for workforce housing development projects.
- § 12-81oo. Municipal option to provide exemption for percentage of assessed value of owner-occupied dwellings.
- § 12-82. Exemptions of veterans of allied services of First World War.
- § 12-85. Veterans' exemptions, residence and record ownership requirements.
- § 12-86. Termination date of Second World War.
- § 12-87. Additional report. Property, when taxable.
- § 12-87a. Quadrennial property tax exemption statements; extension of time to file.
- § 12-88. When property otherwise taxable may be completely or partially exempted.
- § 12-88a. Application of property tax to real property acquired by a quasi-public agency but not held or used for purposes of such quasi-public agency.
- § 12-89. Assessors or boards of assessors to determine exemptions.
- § 12-89a. Certain organizations may be required by assessor to submit evidence of exemption from federal income tax.
- § 12-90. Limitation on number of exemptions allowed.
- § 12-91. Exemption for farm machinery, horses or ponies. Additional optional exemptions for farm machinery and farm buildings or buildings used for housing for seasonal employees.
- § 12-92. Proofs to be filed by blind.
- § 12-93. Veterans' exemptions; proof of claim.
- § 12-93a. Allowance of veterans' property tax exemptions in relation to a residential dwelling on leased land and certain vehicles.
- § 12-94. Exemptions of servicemen, veterans and their relatives, blind and totally disabled persons, where made. List, exemptions.
- § 12-94a. State reimbursement in lieu of tax revenue from totally disabled persons.
- § 12-94d. Payment in lieu of tax revenue from electric generation facilities.
- § 12-94e. Municipal option to grant certain previously waived exemptions.
- § 12-95. Exemption only on submission of evidence.
- § 12-95a. Exemption of merchandise in transit in warehouses.
- § 12-96. Exemptions of tree plantations of not less than twenty-five acres. Conversion to forest land classification.
- § 12-97. Taxation of timber land of more than ten years' growth. Conversion to forest land classification.
- § 12-98. Classification of land stocked with trees not more than ten years old. Conversion to forest land classification.
- § 12-99. Grounds for cancellation of classification. Taxation after cancellation.
- § 12-100. Material cut for domestic use exempted from yield tax.
- § 12-101. Due date and collection of tax.
- § 12-102. Taxing of woodland.
- § 12-103. Appeals.
- § 12-107a. Declaration of policy.
- § 12-107b. Definitions.
- § 12-107c. Classification of land as farm land.
- § 12-107d. Regulations re evaluation of land as forest land. Implementation of standards and procedures. Certification requirements. Fees. Notice of termination of forest land classification. Application for classification as forest land. Appeal. Report to State Forester.
- § 12-107e. Classification of land as open space land.
- § 12-107f. Open space land.
- § 12-107g. Classification of land as marine heritage land.
- § 12-108. Stored property as property in transit.
- § 12-109. Listing and valuation of tax-exempt property.
- § 12-110. Sessions of board of assessment appeals.
- § 12-111. Appeals to board of assessment appeals.
- § 12-112. Limit of time for appeals.
- § 12-113. When board of assessment appeals may reduce assessment.
- § 12-114. Adjustment of assessment by board of assessment appeals.
- § 12-115. Addition to grand list by board of assessment appeals.
- § 12-116. Assessment and taxation under special acts.
- § 12-117. Extension of time for completion of duties of assessors and board of assessment appeals.
- § 12-117a. Appeals from boards of tax review or boards of assessment appeals.
- § 12-118. Appeals from Connecticut Appeals Board for Property Valuation.
- § 12-118a. Validation of pending appeals.
- § 12-119. Remedy when property wrongfully assessed.
- § 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.
- § 12-120. Assessor or board of assessors to send abstract of assessment lists to Secretary of the Office of Policy and Management.
- § 12-120a. Annual report from Office of Policy and Management to General Assembly committee on finance, revenue and bonding concerning real and personal property tax data for towns in the state.
- § 12-120b. Uniform administrative review procedures for certain state-reimbursed property tax exemptions and credits.
- § 12-120c. Annual certification from assessor or board of assessors to Office of Policy and Management on amount of certain property tax exemptions.
- § 12-121. Compensation of assessors and boards of assessment appeals.