PocketLaw | Connecticut General Statutes | Admissions and Dues Taxes

Admissions and Dues Taxes

Checkout our iOS App for a better way to browser and research.

Sections
12-523 to 12-539

Admissions, cabaret and dues tax.

Definitions.

Admissions tax. Exemptions. Nature of tax.

Cabaret tax. Nature of tax.

Dues or initiation fees tax. Nature of tax. Exemptions.

Administration and enforcement.

Amounts taxable.

Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.

Returns. Payment of tax. Penalty.

Section
12-547a

Liability for wilful nonpayment of taxes collected.

Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.

Excess payments.

Claims for refund. Limitation of claim period.

Wilful violations. Penalties.

Records. Examinations. Hearings. Testimony.

Application to commissioner for hearing. Order for hearing.

Appeal.

Security for delinquent taxes or failure to file returns.

Section
12-555a

Collection of admissions and dues taxes. State lien against real estate as security for tax.

Section
12-555b

Certificate of registration.

Multiple taxation prohibited.

Sections
12-556a to 12-556f

Reserved for future use.

Section
12-556g

Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.