Connecticut § 12-502a - Administrative provisions. Penalties. Hearings and appeals.

Full text of Connecticut Connecticut General Statutes § 12-502a — Administrative provisions. Penalties. Hearings and appeals., with citation guidance and answers to common questions.

§ 12-502a. Administrative provisions. Penalties. Hearings and appeals.

Sec. 12-502a. Administrative provisions. Penalties. Hearings and appeals. The provisions of sections 12-548 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-494 to 12-504, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-548 to 12-554, inclusive, and section 12-555a had been incorporated in full into said sections and had expressly referred to the tax imposed under said sections, except to the extent that any such provision is inconsistent with a provision of said sections.

(P.A. 91-236, S. 16, 25.)

History: P.A. 91-236, S. 16 effective July 1, 1991, and applicable to taxes due on or after that date.

Cited. 44 CS 444.

Source: official Connecticut text · Last verified 2026-08-27

Frequently Asked Questions About Connecticut § 12-502a

What does Connecticut General Statutes § 12-502a cover?

Section 12-502a ("Administrative provisions. Penalties. Hearings and appeals.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Connecticut § 12-502a?

A common citation format is "Connecticut General Statutes § 12-502a" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Connecticut law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.

How does Connecticut § 12-502a apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.