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Admissions and Dues Taxes
Law
Connecticut General Statutes
Taxation
Admissions and Dues Taxes
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Sections
12-523 to 12-539
Admissions, cabaret and dues tax.
Section
12-540
Definitions.
Section
12-541
Admissions tax. Exemptions. Nature of tax.
Section
12-542
Cabaret tax. Nature of tax.
Section
12-543
Dues or initiation fees tax. Nature of tax. Exemptions.
Section
12-544
Administration and enforcement.
Section
12-545
Amounts taxable.
Section
12-546
Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.
Section
12-547
Returns. Payment of tax. Penalty.
Section
12-547a
Liability for wilful nonpayment of taxes collected.
Section
12-548
Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
Section
12-549
Excess payments.
Section
12-550
Claims for refund. Limitation of claim period.
Section
12-551
Wilful violations. Penalties.
Section
12-552
Records. Examinations. Hearings. Testimony.
Section
12-553
Application to commissioner for hearing. Order for hearing.
Section
12-554
Appeal.
Section
12-555
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.
Section
12-556
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.