Ambulatory Surgical Centers Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Ambulatory Surgical Centers Tax

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Section
12-263a

Definitions.

Section
12-263b

Tax on hospital net patient revenue. Sunset.

Section
12-263c

Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.

Section
12-263d

Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.

Section
12-263e

Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.

Sections
12-263f to 12-263h

Reserved for future use.

Section
12-263i

Tax on ambulatory surgical center gross receipts. Exemptions. Penalty. Recording of revenue.

Sections
12-263j to 12-263l

Reserved for future use.