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Topical Index to Rulings and Administrative
Pronouncements Covering
Miscellaneous Taxes

Additional Tax Topic Indexes you can consult

A | B | C | D | E | F | G | H | I | J | K | L | M |N | O | P | Q | R | S | T | U | V | W | X | Y | Z


A


ABUSIVE TAX SHELTERS:  

Statute: 12-30c; 12-233; 12-728(a); 12-733(c)

Announcement: 2004(5); 2005(15)


ADMINISTRATIVE/PROCEDURAL (MISCELLANEOUS): (see also ASSESSMENTS; DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION; PRECEDENTIAL VALUE; RECORDKEEPING; RETURNS AND REPORTS, FILING; RULINGS; STATUS LETTERS; TAXPAYERS, RIGHTS OF; VOLUNTARY DISCLOSURE)

Legislation: PA 13-184, §81 (not codified); PA 14-187, §54 (not codified); PA 14-217, §137 (not codified); PA 21-1, §§ 131, 132 (June Spec. Sess)

Statute: 12-2, 12-2d, 12-2e, 12-2f, 12-3, 12-3a, 12-3b, 12-3c, 12-4, 12-5, 12-7, 12-7a, 12-7b, 12-7c, 12-8, 12-15, 12-16, 12-17, 12-18, 12-30, 12-30a, 12-32, 12-33 (repealed eff. 7/8/19), 12-33a, 12-34, 12-34c, 12-35, 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a, 12-39b, 12-39f, 12-39g, 12-39h, 12-39k, 12-39l, 12-39m, 12-39n, 12-39o, 12-39r, 12-39s, 12-39t, 12-39u, 12-39z, 12-39aa, 12-39bb, 12-39cc; 3-7; 4-167, 4-168, 4-168b, 4-170, 4-171, 4-172, 4-173, 4-173b; 4-189i; 5-240(e); 9-369b; 16a-23w; 36a-42

Regulation: 12-2-1a; 12-2-2a (repealed eff. 6/11/14); 12-2-3a (repealed eff. 6/11/14); 12-2-4a (repealed eff. 6/11/14); 12-2-5a (repealed eff. 4/6/00); 12-3b-1; 12-690-1; 12-690(c)-1

Declaratory Ruling: 91-1

Special Notice: 2009(4); 2009(5)

Policy Statement: 91(6.2); 95(1), 95(1.1), 95(1.2); 2000(7); 2000(8); 2008(2)

Informational Publication: 2000(18); 2002(15); 2013(11); 2017(10)

Announcement: 91(11), 1(11.1); 92(3); 95(6); 95(7); 95(11); 96(12); 99(1), 99(1.1); 2001(3); 2002(3.1); 2005(2); 2005(11); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)


ADMISSIONS TAX:

Legislation: PA 21-2, § 434 (June Spec. Sess.)

Statute: 12-540, 12-541, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556, 12-556g; 12-39t; 7-168a

Ruling: 90-48; 2002-3; 2013-1

Declaratory Ruling: 88-1

Special Notice: 91(5); 92(22) 94(7); 95(5); 97(4); 99(7); 2000(3), 2000(3.1); 2001(4); 2001(9); 2006(7); 2007(8); 2010(6); 2011(6); 2014(3); 2015(5); 2021(3)

Policy Statement: 96(3); 2001(11)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2001(12); 2002(16); 2003(28); 2006(11); 2008(11); 2011(16); 2015(12);  2017(25); 2018(3); 2018(5)2018(10); 2020(2)

TSSN: 01

Bulletin: 23

Certificate: Form REG-1 (Business Taxes Registration Application)


AIR CARRIERS TAX:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-243, 12-244, 12-245, 12-246, 12-247, 12-248; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t  

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Special Notice: 2010(7); 2019(5)

Informational Publication: 2007(31); 2010(13)


AIR POLLUTION CONTROL FACILITIES:

Statute: 12-81(52); 12-217c (repealed); 12-252a (repealed); 12-258b (repealed); 12-265b (repealed); 12-412(22)

Policy Statement: 99(2)

Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated into or Consumed in Air Pollution Control Facilities)


ALCOHOLIC BEVERAGES TAX:

Legislation: PA 11-6, §99 (not codified); PA 14-187, §54 (not codified); PA 21-2, § 435 (June Spec. Sess.); PA 21-37, § 98

 Statute: 12-433, 12-434, 12-435, 12-435b, 12-435c,12-436, 12-437, 12-438, 12-439, 12-440,12-441, 12-442, 12-443, 12-445, 12-446, 12-447, 12-448, 12-449, 12-450, 12-451, 12-452, 12-453, 12-454; 30-16(e); 30-18(b); 30-18a; 30-62b

Regulation: 12-449-1a, 12-449-2a (both repealed 4/11/06), 12-449-3a, 12-449-4a (repealed eff. 6/11/14), 12-449-5a, 12-449-6a, 12-449-7a, 12-449-8a, 12-449-9a, 12-449-10a, 12-449-11a, 12-449-12a (repealed eff. 6/11/14)

Special Notice: 93(12); 97(6); 2005(4); 2005(6); 2006(4); 2011(4); 2011(7); 2019(3)

Policy Statement: 96(9); 2000(2)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(21), 99(21.1); 99(37); 2000(15); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5); 2019(8)

Announcement: 96(9); 2005(8)

Certificate: Form OR-267 (Small Winery Certificate); REG-15 (Application for Small Winery Certificate); Form BT-100 (Application for Permission to Import Alcoholic Beverages from within the United States for Personal Consumption)


AMBULATORY SURGICAL CENTER: (see also HEALTH CARE CENTER TAX (M))

Statute:  12-263i

Special Notice: 2015(6); 2015(11)


AMNESTY: (see also FRESH START)

Legislation: PA 21-2, § 450 (June Spec. Sess.)

Statute: 12-35d, 12-35e (both repealed 10/1/02); 12-35g; 12-35i

Informational Publication: 95(5); 95(8); 2002(12); 2009(12), 2009(12.1)

TSSN: 35; 35A

Forms: OP-305 (Application for Tax Amnesty 2002); OP-305EZ (EZ Application for Tax Amnesty 2002)


APPEALS TO COMMISSIONER:

Statute: 12-39m; 12-208(a); 12-236; 12-263e; 12-268i; 12-311; 12-330l; 12-412d (repealed); 12-418; 12-421; 12-429; 12-447; 12-461; 12-489(a); 12-553; 12-595; 12-638i; 12-649; 12-668; 12-729

Informational Publication: 2000(18); 2017(10)

Announcement: 2020(7)


APPEALS TO SUPERIOR COURT:

Statute: 12-33 (repealed eff. 7/8/19); 12-39l; 12-208(b); 12-237; 12-263e; 12-268l; 12-312; 12-326h; 12-330m; 12-422; 12-448; 12-463; 12-489(b); 12-554; 12-597; 12-600; 12-649; 12-668; 12-730


ASSESSMENTS: (see also INTEREST AND PENALTIES)

Legislation:  PA 21-1, § 132 (June Spec. Sess.)

Statute: 1-2a; 12-2f; 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a; 12-39m; 12-39s; 12-204; 12-212; 12-268f; 12-268g; 12-309; 12-330i; 12-415; 12-416; 12-417; 12-418; 12-420; 12-441; 12-475; 12-486; 12-486a; 12-488; 12-502b; 12-548; 12-552; 12-592; 12-593; 12-638d; 12-638h; 12-638j

Informational Publication: 2000(18); 2017(10)


ATTORNEY OCCUPATIONAL TAX:

Statute: 51-81b; 51-81d

Ruling: 89-1; 90-41, 90-61

Announcement: 94(6)

Informational Publication: 96(11); 98(9); 2000(28); 2004(38); 2007(17); 2009(31); 2014(13); 2016(9); 2020(15)

TSSN: 37


AUDIT EXAMINATIONS AND ASSESSMENTS: (see ASSESSMENTS)

AVIATION FUEL: (see also MOTOR VEHICLE FUELS TAX)

Statute: 12-462


Back to Alphabetical Index


B


BAG FEE:

Statute:  22a-246a

Office of Commissioner Guidance: OCG-9

TSSB: 2021-5


BILL OF RIGHTS: (see TAXPAYERS, RIGHTS OF)


BOND OR SECURITY FOR PAYMENT OF TAX: (see also CONTRACTOR BONDS (S))

Statute: 12-39m; 12-298; 12-301; 12-330m; 12-430; 12-446; 12-456; 12-481; 12-555; 12-555a; 12-717(c)

Regulation: 12-430(7)-1 (repealed 6/11/14); 12-717(c)(4)-1

Special Notice: 2000(3), 2000(3.1); 2003(20); 2005(12); 2011(17); 2012(12); 2015(8)

Informational Publication: 99(19); 2000(18); 2004(29); 2006(35); 2017(10); 2018(2)

Certificate: APL-004 (Deposit in the Nature of a Cash Bond)


BOTTLE DEPOSIT:

Legislation: PA 21-58, §§ 1, 2, 4, 10

Statute: 22a-245(e); 22a-245a; 22a-245b; 22a-245d

Informational Publication: 2015(12); 2017(25); 2018(5)

Declaratory Ruling: 2012-1


BUSINESS ENTITY TAX:

Statute: 12-284b

Special Notice: 2002(11), 2002(14), 2003(2); 2006(12); 2013(1)

Policy Statement: 2007(4)

Informational Publication: 2003(15); 2003(28); 2006(11);2006(21); 2008(26); 2014(21); 2015(11); 2015(12); 2016(14)2017(25); 2018(5)


Back to Alphabetical Index


C


CABARET TAX: repealed eff. 6/23/99

Statute: 12-540, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t

Ruling: 89-36

Special Notice: 97(4); 98(8); 99(7); 2000(3), 2000(3.1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 97(7), 97(7.1); 99(21), 99(21.1); 2000(26)


CANNABIS: (see also MARIJUANA AND CONTROLLED SUBSTANCES TAX)

Legislation: PA 21-1, §§ 1, 66, 125-127, 129-132, 141, 142 (June Spec. Sess.)

Statute: 12-412(120)

                                                                                                                                                                                         

CAPITAL GAINS, DIVIDENDS AND INTEREST TAX: Tax repealed for taxable years commencing on and after 1/1/92

Statute: 12-505, 12-506, 12-506a, 12-506b, 12-506c, 12-506d, 12-506f, 12-506g, 12-506h, 12-507, 12-508, 12-509, 12-510, 12-511, 12-511a, 12-512, 12-514, 12-515, 12-516, 12-517, 12-517a, 12-517c, 12-518, 12-519, 12-520, 12-521, 12-522, 12-522a

Regulation: 12-517-1; 12-517a-1, 12-517a-2; 12-518-1a, 12-518-2a, 12-518-3a, 12-518-4a, 12-518-5a, 12-518-6a, 12-518-7a, 12-518-8a, 12-518-9a (all the foregoing were repealed effective 4/6/00)

Ruling: 89-5, 89-33, 89-44, 89-143; 90-50; 91-9, 91-10, 91-14

Declaratory Ruling: 90-1

Policy Statement: 90(6)

Announcement: 94(2)

LSN: 100, 90-2, 90-3

TSSN: 04, 18, 29, 33, 46, 90-1

Bulletin: 18, 19


CERTIFIED COMPETITIVE VIDEO SERVICE: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; SATELLITE COMPANIES)

CIGARETTE TAX: (see also LICENSING AND REGISTRATION; MINIMUM PRICING; SEIZURE; STAMPS, CIGARETTE TAX; SUCCESSOR LIABILITY; VENDING MACHINES; ELECTRONIC NICOTINE DELIVERY SYSTEMS / VAPOR PRODUCTS)

Legislation: PA 11-6, § § 80-82 (§82 not codified); PA 13-184, §112 (not codified); PA 13-247, §43 (not codified); PA 14-187, §54 (not codified)

Statute: 12-285,12-285a, 12-285b, 12-285c, 12-285d, 12-286, 12-286a, 12-287, 12-288, 12-289, 12-289a, 12-291a, 12-292, 12-293a, 12-294, 12-295, 12-295a, 12-296,12-296a, 12-297, 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a, 12-306b, 12-307, 12-308 12-309, 12-309a, 12-310, 12-311, 12-312, 12-313, 12-314, 12-314a, 12-314b, 12-315, 12-315a (repealed eff. 6/7/10); 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h; 4-28h; 4-28i; 4-28j; 4-28k; 4-28l; 4-28m; 4-28o; 4-28p; 53-394

Regulation: 12-289-1; 12-293a(a)-1; 12-293a(c)-1 (repealed 4/11/06); 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a;;12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1

Special Notice: 91(8); 93(5), 93(5.1); 93(6); 93(19); 94(3), 94(4); 96(12); 99(8); 2000(6); 2000(16), 2000(16.1); 2001(1); 2002(2); 2002(3); 2002(4); 2003(18); 2005(1); 2005(8); 2006(3); 2010(8); 2013(4); 2013(5); 2014(4); 2015(8); 2017(7); 2017(9)

Policy Statement: 2011(1)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(21), 99(21.1); 2000(26); 2001(12); 2002(7); 2002(8); 2002(9), 2003(7), 2003(8); 2003(28); 2004(26); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2007(15); 2007(16); 2009(28); 2009(29); 2011(13); 2011(14); 2015(12); 2017(25); 2018(5)2018(10)

Announcement: 2001(4); 2001(11); 2003(2); 2003(3), 2003(6), 2003(11), 2003(12); 2004(3); 2004(4); 2004(8), 2004(8.1); 2005(7); 2005(12); 2005(13); 2006(2); 2007(4); 2008(4); 2009(4); 2010(4); 2011(4); 2012(5); 2013(4); 2014(4);2015(3); 2016(2); 2017(2); 2018(5); 2018(5.1); 2019(6); 2020(6); 2021(6)

LSN: 104

Certificate:Form TPM-1 (Certificate of Compliance by Nonparticipating Manufacturer); Form REG-1 (Business Taxes Registration Application)


CLEARANCE CERTIFICATE: (see also STATUS LETTERS; SUCCESSOR LIABILITY)

Statute: 12-294; 12-424; 12-546

Regulation: 12-2-9

Informational Publication: 2011(16); 2018(10)


COMMUNICATIONS SERVICES ASSESSMENT:

Statute: 16-50v(b)(2)

Special Notice: 93(20)


COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX (see also SATELLITE COMPANIES)

Legislation: PA 13-184, §95 (not codified)

Statute: 12-256, 12-258; 8-395; 10-228b; 10-416a; 10-416b; 10-416c; 12-39t; 12-80b; 12-81aa; 12-217i; 12-217p (repealed); 12-217t; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 16-331cc; 32-4l; 32-9t

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Ruling: 2007-1

Special Notice: 2003(4), 2003(15); 2007(9); 2010(7)2019(5)

Policy Statement: 98(6); 2001(8)

Informational Publication: 2007(31); 2010(13)


COMPROMISE:

Statute: 12-2d; 12-3b

Informational Publication: 2001(10)


COMPUTER DONATION CREDIT:

Statute: 10-228b

Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


CONFIDENTIALITY: (see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION)

CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION:

Statute: 38a-858; 38a-859; 38a-860; 38a-861;38a-862; 38a-863; 38a-864; 38a-865; 38a-866; 38a-867; 38a-868; 38a-869; 38a-870; 38a-871; 38a-872; 38a-873; 38a-874; 38a-875

Special Notice: 2000(12)

Announcement: 99(4); 2000(6); 2014(2); 2019(11); 2021(5)


CONSTRUCTION OF STATUTES: (internal index only)

Statute: 1-2z


CONTROLLED SUBSTANCES TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)

CONTROLLING INTEREST TRANSFER TAX:

Statute: 12-638a, 12-638b, 12-638c, 12-638d, 12-638f, 12-638g, 12-638h, 12-638i, 12-638j, 12-638k, 12-638l, 12-638m, 12-638n, 12-638o, 12-638p; 12-39t

Ruling: 89-16, 89-231, 89-279; 90-40; 91-2; 94-14; 98-3; 99-6

Special Notice: 95(12), 99(3); 2003(11); 2007(10)

LSN: 89, 90-4

Informational Publication: 2014(21); 2015(12); 2017(25); 2018(5) 


CONVEYANCE TAX: (see REAL ESTATE CONVEYANCE TAX)

CREDITS:

Statute: 12-211a, 12-211b; 12-217i, 12-217t, 12-217dd, 12-217ff, 12-217gg, 12-217ii, 12-217jj, 12-217kk, 12-217ll, 12-217pp; 12-480; 12-587a; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 12-648; 10-228b; 10-416; 10-416a; 10-416b; 10-416c

Regulation: 12-480-1a; 12-602-2; 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Special Notice: 2000(15); 2002(14); 2010(7); 2011(19); 2011(20)2019(5)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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D


DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT; FILM PRODUCTION INFRASTRUCTURE PROJECT CREDIT)

Statute: 12-217ll

Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12

Special Notice: 2009(11); 2010(7)

Informational Publication: 2007(31); 2010(13)


DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION: (see also STATUS LETTERS; VOLUNTARY DISCLOSURE)

Legislation: PA 14-187, §54 (not codified); PA 12-2, §§ 271, 272 (June Spec. Sess.)

Statute: 12-15; 12-7a; 12-7b; 12-240; 12-264(b)(3); 12-659; 12-829; 1-260, 1-261, 1-262, 1-263, 1-264, 1-265 (all repealed); 4-60r, 4-60s, 4-61dd; 16a-23w; 32-458; 36a-42

Regulation: 12-2-10 (repealed eff. 6/11/14)

Special Notice: 95(12); 98(5); 99(2); 2001(7); 2005(7); 2009(5)

Policy Statement: 91(4), 91(5)

Informational Publication: 96(12); 96(14); 2000(27); 2001(20); 2018(6)

Announcement: 95(11); 99(1.1); 2001(3); 2002(3), 2002(3.1); 2005(2); 2006(4); 2007(5); 2009(5), 2009(5.1), 2009(5.2)

Certificate: LGL-001 (Power of Attorney); LGL-002 (Request for Disclosure); LGL-003 (Limited Power of Attorney)


DISPLACED WORKER CREDIT:

Statute: 12-217hh (repealed 7/1/13)

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


DRUG TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)

DRY CLEANING ESTABLISHMENT SURCHARGE:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-263m; 12-81aa; 32-4l; 32-9t

Special Notice: 94(16); 2005(4); 2015(5); 2018(6)

Policy Statement:  2019(4)

Informational Publication: 2007(31); 2010(13); 2015(12); 2017(25); 2018(5)

Announcement: 94(11); 2015(5)


DUES TAX:

Statute: 12-540, 12-543, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t

Ruling: 90-69

Special Notice: 97(4); 99(7); 2000(3), 2000(3.1); 2001(9)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3.1); 99(21), 99(21.1); 2000(26); 2003(11); 2003(28); 2006(11); 2011(16); 2015(12); 2017(25); 2018(5)2018(10); 2018(20); 2019(4)


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E


ELECTRIC UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)

ELECTRIC GENERATION SERVICES TAX:

Statute: 12-268s

Special Notice: 2011(11); 2013(8)


ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13)


ELECTRONIC FUNDS TRANSFER: (see also RETURNS AND REPORTS, FILING)

Legislation: PA 13-184, §80 (not codified)

Statute: 12-685, 12-686, 12-687, 12-688, 12-689, 12-690

Regulation: 12-689-1; 12-689-2; 12-689-3; 12-689-4

Special Notice: 92(26), 98(8)

Policy Statement: 2011(3); 2020(2)

Informational Publication: 93(2), 93(2.1); 99(16); 2002(17); 2003(25); 2004(28); 2005(30); 2007(8); 2009(19); 2010(17); 2011(22); 2013(15); 2014(15); 2017(15)

Announcement: 96(5); 96(6); 96(7); 96(8); 2011(7)


ELECTRONIC NICOTINE DELIVERY SYSTEM  / VAPOR PRODUCTS

Statute: 12-285, 12-285a, 12-286a, 12-287, 12-289a, 12-291a, 12-295, 12-295a, 12-314a, 12-330a, 12-330ee

Special Notice: 2019(7)


ESTATE TAX: (see also SUCCESSION AND TRANSFER TAX; GENERATION SKIPPING TRANSFER TAX)

Legislation: PA 14-187, §54 (not codified)

Statute: 12-391, 12-392, 12-393, 12-395, 12-395a, 12-397, 12-398; 12-400, 12-401, 12-402, 12-403, 12-404, 12-405; 46b-38nn, 46b-38oo, 46b-38pp (repealed eff. 10/1/10)

Regulation: 12-2-2a(repealed eff. 6/11/14)

Special Notice: 95(18); 2001(10); 2004(1), 2004(1.1); 2005(10); 2006(5); 2009(8)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 99(3), 99(3.1); 2001(12); 2004(25)

Announcement: 94(2); 2001(5)

TSSN: 32

Bulletin: 10


ESTATE INCOME TAX: (Tax repealed for taxable years commencing on and after 1/1/91)

Statute: 12-405a, 12-405b, 12-405c, 12-405d, 12-405j, 12-405k, 12-405l, 12-405m

Regulation: 12-405c-1; 12-405l-1, 12-405l-2 (all repealed effective 4/6/00)


ESTIMATED TAX, HEALTH CARE CENTER TAX: (see HEALTH CARE CENTER TAX)

ESTIMATED TAX, INSURANCE PREMIUMS TAX: (see INSURANCE PREMIUMS TAX)

EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-256, 12-258; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416a; 10-416b; 10-416c; 12-39t; 12-81aa; 32-4l; 32-9t

Regulation:  10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Special Notice: 2010(7)2019(5)

Informational Publication: 2007(31); 2010(13)


Back to Alphabetical Index


F


FANTASY CONTEST OPERATOR TAX:

Legislation: PA 21-23, § 45

Statute: 12-578bb (effective 7/1/19; repealed eff. 7/1/21)


FILING: (see RETURNS AND REPORTS, FILING)


FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)

Statute: 12-217jj; 12-217ll

Regulation: 12-217jj-1, 12-217jj-2, 12-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8

Special Notice: 2006(8); 2009(11); 2010(7)

Policy Statement: 2007(4)

Informational Publication: 2006(15); 2007(31); 2010(13)


FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217kk

Special Notice: 2009(11)

Informational Publication: 2007(31); 2010(13)


FINANCIAL DISABILITY:

Statute: 12-39t

Policy Statement: 2001(14)


FREEDOM OF INFORMATION: (see DISCLOSURE OF DOCUMENTS/INFORMATION)

FRESH START:

Legislation: PA 17-2, § 656 (June Spec. Sess.) (not codified)


FUEL: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

FUEL EXCISE FLOOR TAX: (see also MOTOR VEHICLE FUELS TAX)

Statute: 12-458d


FUEL TRANSPORTERS: (see MOTOR VEHICLE FUELS TAX)

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G


GASOLINE: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)

GAS UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


GENERATION SKIPPING TRANSFER TAX:

Statute: 12-390a, 12-390b, 12-390c, 12-390d, 12-390e (all repealed eff. 7/8/19)

Special Notice: 2005(10)

Informational Publication: 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)


GIFT TAX:

Statute: 12-640, 12-641, 12-642, 12-643, 12-644, 12-645, 12-646, 12-646a, 12-647, 12-648, 12-649; 46b-38pp (repealed eff. 10/1/10)

Special Notice: 92(1), 92(18); 93(14); 95(7); 2000(10); 2002(5); 2003(12); 2005(10); 2006(5); 2009(8); 2011(2)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4), 92(3.5); 94(1), 94(1.1); 99(3), 99(3.1); 99(9); 2001(12); 2002(24); 2003(32); 2004(23); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)


GOOD STANDING LETTERS: (see STATUS LETTERS)


GROSS EARNINGS TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; HOSPITAL GROSS EARNINGS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)


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H


HAZARDOUS WASTE ASSESSMENT:

Statute: 22a-132; 22a-115(1)

Ruling: 94-20

Special Notice: 92(20); 92(21); 94(9); 95(8); 96(6)

Announcement: 2000(9); 2001(10)


HEALTH CARE CENTER TAX: (see also HOSPITAL GROSS EARNINGS TAX; AMBULATORY SURGICAL CENTER (M); HOSPITALS AND HEALTH CARE CENTERS (S))

Legislation: PA 12-1, §43 (Dec. Spec. Sess.) (not codified)

Statute: 12-201a; 12-202a; 12-202b; 12-202c; 12-206, 12-207, 12-208, 12-211a, 12-217t, 12-217jj; 10-228b

Ruling: 99-1

Special Notice: 94(13); 95(2); 2000(12); 2003(16); 2011(20)

Policy Statement: 99(6), 2003(8)

Announcement: 96(8)


HEATING OIL: (see PETROLEUM PRODUCTS GROSS EARNINGS TAX)

HIGHWAY USE FEE:

Legislation: PA 21-177


HISTORIC HOME REHABILITATION CREDIT:

Statute: 10-416 (formerly 10-320j), 10-416c

Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9

Special Notice: 2000(15); 2002(14); 2019(5)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC PRESERVATION CREDIT:

Statute: 10-416b

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Informational Publication: 2007(31)2010(13)


HISTORIC STRUCTURE REHABILITATION CREDIT:

Statute: 10-416a, 10-416c

Special Notice: 2006(8); 2019(5)

Informational Publication: 2006(15); 2007(31)2010(13)


HOSPITAL GROSS EARNINGS TAX:

Legislation: PA 13-184, §95 (not codified); PA 16-3, § § 119, 121 (May Spec. Sess.) (not codified)

Statute: 12-263a, 12-263b, 12-263c, 12-263d, 12-263e; 12-39t, 12-81aa; 32-4l; 32-9t

Special Notice: 96(4); 99(10); 2000(15); 2015(11); 2019(5)


HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE:

Statute: 12-212a; 10-416a, 10-416c; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 32-4l; 32-9t

Special Notice: 2019(5)

Informational Publication: 2007(31)2010(13)


HOSPITAL NET PATIENT REVENUE TAX(HOSPITAL USER FEE):

Legislation: PA 16-3, § § 119, 121 (May Spec. Sess.) (not codified)

Statute: 12-263a, 12-263b, 12-263c, 12-263d; 12-263p, 12-263q, 12-263r, 12-263s, 12-263t, 12-263u, 12-263v, 12-263w, 12-263x, 12-263y, 12-263z, 12-263aa

Declaratory Ruling: 2016-1

Special Notice: 2011(15); 2015(11)

Announcement: 2017(12)


HOUSING PROGRAM CREDIT:

Statute: 8-395

Special Notice: 2000(15)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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I


INHERITANCE TAX: (see ESTATE TAX; SUCCESSION AND TRANSFER TAX)


INSURANCE GUARANTY ASSOCIATION: (see CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION)


INSURANCE PREMIUMS TAX: (see also UNAUTHORIZED INSURERS TAX)

Legislation: PA 12-1, §43 (not codified); PA 13-184, § 95 (not codified)

Statute: 12-201, 12-202, 12-202a, 12-202b, 12-202c, 12-204, 12-204c, 12-204d, 12-204e, 12-204f, 12-204g, 12-205, 12-206, 12-207, 12-208, 12-209, 12-210, 12-210a, 12-211, 12-211a, 12-211b, 12-211c, 12-212, 12-212a; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-81aa; 12-217t; 12-217hh; 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217nn; 12-217oo; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l; 32-9t; 32-538; 38a-48; 38a-88a; 38a-91nn; 38a-91oo; 38a-841; 38a-866(h)

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Ruling: 95-13

Special Notice: 93(18); 94(13); 96(17), 2003(17); 2010(7); 2011(19); 2019(5)

Policy Statement: 99(7); 2003(7)

Informational Publication: 2007(31); 2010(13)

Announcement: 93(11); 96(6); 96(7); 2005(6); 2006(5); 2008(2); 2010(2); 2011(2); 2012(2); 2012(6); 2013(1); 2015(1); 2016(1); 2018(6); 2019(5); 2020(5)

TSSN: 17


INSURANCE REINVESTMENT CREDIT:

Statute: 38a-88a

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


INTEREST AND PENALTIES:

Legislation: PA 21-1, § 131 (June Spec. Sess.)

Statute: 12-2; 12-3a, 12-3d, 12-30, 12-30a, 12-30b, 12-30c, 12-33a, 12-39h, 12-39s; 12-39u; 12-204; 12-206; 12-231; 12-263c; 12-263d; 12-263x; 12-268c; 12-268d; 12-268e; 12-268g; 12-268h; 12-284b; 12-286a; 12-291a; 12-295a; 12-304; 12-306b; 12-309; 12-326g; 12-330d; 12-330f; 12-330i; 12-330j; 12-405d; 12-409(h); 12-414a; 12-426; 12-426a; 12-428; 12-439; 12-452; 12-458; 12-458e; 12-464; 12-482; 12-502b; 12-519; 12-547; 12-548; 12-551; 12-589; 12-590; 12-591; 12-593; 12-594; 12-638c; 12-638d; 12-638g; 12-647; 12-737

Regulation: 12-2-11; 12-3a-1

TSSN: 03

Special Notice: 95(5); 2009(4)

Policy Statement: 2010(1); 2013(5); 2014(4); 2015(4); 2017(6); 2018(3); 2019(3)

Informational Publication: 2006(26); 2006(31)


INTERMEDIATE CARE FACILITY FOR MENTALLY RETARDED USER FEE:

Statute: 17b-340a, 17b-340b

Special Notice: 2011(16)


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J


JOB EXPANSION TAX CREDIT:

Statute: 12-217pp

Informational Publication: 2010(13)


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K


KEROSENE: (see HEATING OIL; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


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L


LANDFILL/RESOURCES RECOVERY ASSESSMENT:

Statute: 22a-234a

Special Notice: 92(10); 94(8), 94(8.1)


LICENSING AND REGISTRATION:

Statute: 12-39o; 12-285b; 12-286; 12-287, 12-288; 12-289; 12-295; 12-330b; 12-330e; 12-409; 12-436; 12-438; 12-446; 12-456; 12-487; 12-555b

Regulation: 12-289-1; 12-313-8a; 26-237c(c)-1, 26-237c(f)-1a (repealed April 2006)

Special Notice: 2006(3); 2013(5); 2016(6)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(30); 2006(31); 2015(12); 2017(25); 2018(5)

TSSN: 11


LIMITED LIABILITY COMPANY, LIMITED LIABILITY PARTNERSHIP, LIMITED PARTNERSHIP AND S CORPORATION TAX: (see BUSINESS ENTITY TAX)


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M


MACHINERY RENTAL SURCHARGE: (see RENTAL SURCHARGE)


MARIJUANA AND CONTROLLED SUBSTANCES TAX: (see also CANNABIS)

Legislation: PA 21-1, §§ 130-132, 173 (June Spec. Sess.)

Statute: 12-650; 12-651, 12-652, 12-653, 12-654, 12-655, 12-656, 12-657, 12-658, 12-659, 12-660 (all repealed eff. July 1, 2021); 21a-408 et seq.

Special Notice: 92(8); 2012(5)

Informational Publication: 92(7), 92(7.1); 99(20); 99(20.1)


MEDICAL SERVICE CORPORATION CHARGE: (see HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE)


MEMBERS: (see also DUES TAX)

Ruling: 92-4

Special Notice: 91(5)


MINIMUM PRICING: (see also CIGARETTE TAX)

Statute: 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h


MOTOR CARRIER ROAD TAX:

Statute: 12-478, 12-479, 12-480, 12-481, 12-482, 12-483, 12-484, 12-485, 12-486, 12-486a, 12-487, 12-488, 12-489, 12-490, 12-491, 12-493; 12-39t

Regulation: 12-480-1a; 12-480-2a; 12-484-1; 12-484-2 (repealed eff. 4/11/06); 12-484-3 (repealed eff. 4/11/06); 12-484-4 (repealed eff. 4/11/06); 12-484-5 (repealed eff. 4/11/06); 12-484-6 (repealed eff. 4/11/06); 12-487-1a (repealed eff. 4/11/06); 12-487-2 (repealed eff. 4/6/00); 12-493-1

Special Notice: 91(15); 93(22); 95(16); 2003(19)

Policy Statement: 92(7); 92(7.1)

Informational Publication: 95(3), 95(3.1); 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 99(21), 99(21.1): 2006(26); 2001(32); 2003(28); 2006(11); 2007(14); 2014(21); 2015(12); 2017(25)2018(5)

TSSN: 02, 05


MOTOR VEHICLE TRADE-IN FEE:

Statute: 14-62c


MOTOR VEHICLE FUELS TAX:

Legislation: PA 11-6, §101 (not codified)

Statute: 12-455a, 12-456, 12-457, 12-458, 12-458a, 12-458b, 12-458d, 12-458e, 12-458f, 12-458h, 12-458i; 12-459, 12-461, 12-461a, 12-461b, 12-461c, 12-462, 12-462a; 12-463, 12-464, 12-475, 12-475a, 12-476, 12-476a, 12-476b, 12-476c; 12-39t; 14-332a; 22a-260a

Ruling: 94-8; 2002-3; 2003-1

Special Notice: 91(6); 91(7); 91(27); 91(28); 92(11), 92(11.1); 92(24); 92(25); 93(8); 93(9); 93(24); 93(25); 94(5), 94(6), 94(14), 94(15); 95(3); 95(4); 95(13); 95(14); 95(19); 95(20); 96(1), 96(1.1); 96(2), 96(2.1); 96(13); 96(14); 96(15); 96(16); 97(5); 97(8); 98(9); 2000(4); 2002(6), 2002(6.1); 2002(7); 2002(7.1); 2008(1), 2008(1.1); 2009(1); 2011(1); 2014(2); 2015(2); 2016(2); 2017(2); 2018(2); 2018(5); 2018(5.1); 2019(2); 2020(2); 2021(2)

Policy Statement: 92(10), 92(10.1); 92(14), 92(14.1), 92(14.2), 92(14.3); 2009(2); 2019(1)

Informational Publication: 95(6), 95(6.1); 95(11), 95(11.1), 95(11.2), 95(11.3); 97(8.1); 99(17); 99(21); 99(21.1); 99(36); 2000(13); 2000(26); 2001(16); 2001(23); 2002(10); 2003(14); 2003(20); 2003(28); 2004(14); 2005(12); 2006(9); 2006(11); 2006(20); 2007(12); 2007(14); 2008(10); 2008(19); 2009(9); 2010(14); 2010(16); 2014(21); 2015(12); 2017(25); 2018(5); 2018(19); 2018(21); 2021(2)

Announcement: 93(8), 93(8.1); 94(9), 94(9.1); 95(4), 95(4.1); 96(1); 96(11); 97(1); 97(1.1); 97(1.2); 97(1.3); 98(1), 98(1.1), 98(1.2), 98(1.3); 99(2); 99(2.1); 99(2.2); 99(2.3); 2000(2), 2000(2.1), 2000(2.2), 2000(2.3); 2001(2); 2001(2.1); 2001(2.2); 2002(1); 2002(1.1); 2002(1.2), 2002(1.3); 2002(6), 2002(6.1); 2003(5); 2003(5.1); 2003(5.2); 2003(8); 2003(14); 2004(2), 2004(2.1), 2004(2.2), 2004(2.3); 2005(4), 2005(4.1), 2005(4.2); 2005(9); 2006(1); 2006(3), 2006(3.1), 2006(3.2), 2006(3.3); 2007(2); 2007(3), 2007(3.1), 2007(3.2), 2007(3.3); 2008(3), 2008(3.1), 2008(3.2); 2009(3), 2009(3.1), 2009(3.2), 2009(3.3); 2010(5), 2010(5.1), 2010(5.2), 2010(5.3); 2010(6); 2011(3), 2011(3.1), 2011(3.2), 2011(3.3); 2011(5)2012(3), 2012(3.1), 2012(3.2); 2012(7); 2013(2), 2013(2.1), 2013(2.2), 2013(2.3); 2013(5); 2014(3), 2014(3.1), 2014(3.2), 2014(3.3); 2014(5); 2015(2), 2015(2.1), 2015(2.2), 2015(2.3); 2015(4); 2016(3), 2016(3.1), 2016(3.2), 2016(3.3); 2016(5); 2017(5), 2017(5.1), 2017(5.2), 2017(5.3); 2017(9); 2018(2); 2018(3), 2018(3.1), 2018(3.2), 2018(3.3); 2019(3), 2019(3.1), 2019(3.2), 2019(3.3); 2019(9); 2020(2); 2020(3), 2020(3.1), 2020(3.2), 2020(3.3); 2021(3); 2021(3.1)

Bulletin: 11


MOTOR VEHICLE RENTAL SURCHARGE: (see RENTAL SURCHARGE; see also TOURISM ACCOUNT SURCHARGE)


 


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N


NATURAL GAS: (see Motor Vehicle Fuels Tax MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


NEIGHBORHOOD ASSISTANCE PROGRAM:

Legislation: SA 10-8, §3; PA 14-187, §54 (not codified)

Statute: 12-630aa, 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 2-124

Regulation: 12-638-1, 12-638-2, 12-638-3 (repealed eff. 6/11/14), 12-638-4 (repealed eff. 4/11/06), 12-638-5 (repealed eff. 6/11/14), 12-638-6, 12-638-7, 12-638-8

Special Notice: 95(11); 2000(15); 2010(7); 2015(9)

Informational Publication: 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)

Bulletin: 12, 40

Certificate: Form NAA-01 (Program Proposal)


NEW JOBS CREATION CREDIT:

Statute: 12-217gg; 12-217ii

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


NONADMITTED INSURANCE: (see also UNAUTHORIZED INSURERS TAX)

Statute: 38a-271, 38a-277, 38a-741, 38a-743

Special Notice: 2011(18)

Announcement: 2012(6); 2014(1)


NURSING HOME USER FEE: (see also HEALTH CARE CENTER TAX)

Statute: 12-675 (repealed 10/1/02); 17b-320; 17b-321; 17b-322 (transferred to 3-114q), 17b-323

Special Notice: 92(16); 2005(5); 2011(14)


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O


OCCUPATIONAL TAX: (see ATTORNEY OCCUPATIONAL TAX)


OFFERS OF COMPROMISE:

Statute: 12-2d

Informational Publication: 2001(10); 2004(31)


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P


PENALTIES: (see INTEREST AND PENALTIES)


PETROLEUM PRODUCTS GROSS EARNINGS TAX:

Statute: 12-587, 12-587a, 12-588, 12-589, 12-590, 12-591, 12-592, 12-593, 12-594, 12-595, 12-597, 12-599, 12-600, 12-601, 12-602; 12-39t; 13b-61a; 42-234b

Regulation: 12-602-1a; 12-602-2

Ruling: 89-14, 89-210; 92-6; 94-16; 95-5; 99-2; 2005-5

Declaratory Ruling: 2003-1

Special Notice: 91(11); 93(16); 94(11); 95(6); 96(9); 98(7); 98(12); 2000(11); 2002(13); 2005(2); 2005(3); 2006(2); 2007(5); 2008(1), 2008(1.1); 2012(3); 2013(3); 2015(11)

Policy Statement: 94(4), 94(4.1); 2001(10)

Informational Publication: 2014(21); 2015(12); 2017(25)2018(5)

Announcement: 92(6); 2000(7); 2005(10)

Bulletin: 9

Certificate: CERT-116 (Exempt Petroleum Products Certificate)


PRECEDENTIAL VALUE:

Ruling: 91-25; 93-4

Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7); 2008(2)


PREPAID WIRELESS E 9-1-1 FEE: (see Prepaid Telephone Calling Service (S))


PROPANE: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


PUBLIC SERVICE COMPANIES TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)


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Q

QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT)


QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7); 2010(13)


R


RAILROAD COMPANIES TAX:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-249, 12-250, 12-251, 12-255; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-39t; 12-80b; 12-81aa; 12-217i; 12-217t; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Special Notice: 2010(7); 2019(5)

Informational Publication: 2007(31); 2010(13)

 


REAL ESTATE CONVEYANCE TAX:

Legislation: PA 14-187, §54 (not codified)

Statute: 12-494, 12-494a (repealed 7/1/13), 12-495, 12-496, 12-497, 12-497a, 12-498, 12-499, 12-500, 12-502a, 12-502b, 12-503, 12-504, 12-504a, 12-504b, 12-504c, 12-504d, 12-504e, 12-504f, 12-504g, 12-504h; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)

Regulation: 12-494-1, 12-494-2, 12-494-3 (repealed eff. 6/11/14)

Ruling: 89-41, 89-124, 89-125, 89-207, 89-279; 90-3, 90-52, 90-74; 91-3, 91-24; 93-12; 94-14; 99-7; 2000-3

Special Notice: 91(3); 92(17); 93(17); 95(15), 99(3); 2003(2); 2004(6); 2007(6); 2009(9); 2010(4). 2010(4.1); 2011(3); 2016(6)

Policy Statement: 93(5), 93(5.1)

Informational Publication: 99(21), 99(21.1); 2000(26); 2002(24); 2003(28); 2003(32); 2004(23); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2014(21); 2015(12); 2017(9); 2017(25)2018(5)

Announcement: 92(5); 93(9); 2005(3); 2013(6); 2016(7); 2017(8)

LSN: 97, 98

Bulletin: 20, 22


RECIPROCAL AGREEMENTS: (see also CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM; REVENUE SHARING (S))

Statute: 12-34c


RECORDKEEPING:

Statute: 12-2

Regulation: 12-2-12


REFUNDS:

Statute: 12-15(d); 12-35f; 12-39f; 12-39g; 12-39s(b), 12-39t; 12-39u; 12-39v; 12-204f; 12-263e; 12-268c; 12-392; 12-459; 12-480; 12-550; 12-589; 12-647

Regulation: 12-480-2a

Special Notice: 93(18); 97(4) 

Policy Statement: 91(3); 93(4); 96(4); 2001(14)


REGISTRATION: (see LICENSING AND REGISTRATION)


RENTAL SURCHARGE: (see also TOURISM ACCOUNT SURCHARGE)

Statute: 12-692

Special Notice: 96(11); 98(8); 2002(8), 2002(8.1); 2005(11); 2007(8); 2015(5); 2017(10); 2018(5); 2018(5.1)

Policy Statement: 98(7); 2000(5); 2002(5); 2007(3); 2009(2); 2019(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Office of Commissioner Guidance: OCG-1

Certificate: Form REG-1 (Business Taxes Registration Application); OP- 383 (Rental Surcharge Annual Report) 


RESOURCE RECOVERY: (see LANDFILL/RESOURCES RECOVERY ASSESSMENT)


RETALIATORY TAX: (see ALCOHOLIC BEVERAGES TAX; INSURANCE PREMIUMS TAX)


RETURNS AND REPORTS, FILING: (see also ELECTRONIC FUNDS TRANSFER)

Legislation: PA 16-3, § 119 (May Spec. Sess.) (not codified)

Statute: 12-39a, 12-39k; 12-39z; 12-39aa; 12-39dd; 12-148; 12-205; 12-246; 12-250; 12-263b; 12-263m; 12-264; 12-268b; 12-293a; 12-309a; 12-317; 12-330d; 12-330i; 12-348; 12-349; 12-359; 12-390d; 12-398; 12-408d; 12-414; 12-419b; 12-436; 12-437; 12-458; 12-476a; 12-484; 12-485; 12-497; 12-547; 12-587; 12-638c; 12-644; 12-645; 12-647; 12-667; 12-690

Regulation: 12-449-5a; 12-449-10a; 12-449-12a (repealed 6/11/14); 12-484-1, 12-690-1; 12-690(c)-1

Special Notice: 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2011(3); 2012(2); 2015(2); 2016(4); 2020(2)

Informational Publication: 2017(9); 2017(25); 2018(5); 2020(6)

Announcement: 2000(3); 2001(8); 2001(8.1); 2001(9); 2005(11); 2016(7); 2017(8) 


RULINGS: (see also VOLUNTARY DISCLOSURE)

Legislation: PA 14-187, §54 (not codified)

Statute: 12-2; 4-176

Regulation: 12-2-4a (repealed eff. 6/11/14)

Ruling: 93-4

Policy Statement: 91(6), 91(6.1), 91(6.2); 2000(7), 2000(8); 2008(2)

Announcement: 92(6)


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S


S CORPORATIONS: (see BUSINESS ENTITIES TAX)


SATELLITE COMPANIES: (see also COMMUNITY ANTENNA TELEVISION COMPANIES TAX)

Statute: 12-256; 12-258; 12-268d; 12-268j; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 12-80b; 12-81aa; 10-416; 10-416a; 10-416b; 10-416c; 16-331cc

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Ruling: 2007-1

Special Notice: 2003(15); 2007(9); 2010(7); 2019(5)

Informational Publication: 2007(31)


SECURITY FOR PAYMENT OF TAX: (see BOND OR SECURITY FOR PAYMENT OF TAX)


SEED OYSTER TAX:

Statute: 26-237c (repealed)

Regulation: 26-237c(c)-1, 26-237c(f)-1a (both repealed eff. 4/11/06)

Special Notice: 2004(8)

TSSN: 11


SEIZURE: (see also ALCOHOLIC BEVERAGES TAX; CIGARETTE TAX; MOTOR VEHICLE FUELS TAX; TOBACCO PRODUCTS TAX)

Statute: 12-286; 12-289; 12-289a; 12-307; 12-330g; 12-330h; 12-454; 12-461a; 12-461b; 12-461c

SINGLE USE PLASTIC BAG FEE: (see BAG FEE)


SOLID WASTE ASSESSMENT:

Statute: 22a-232

Special Notice: 94(8), 94(8.1); 95(8); 2003(14)


STAMPS, CIGARETTE TAX:

Legislation: PA 11-6, §§80-82 (§82 not codified)

Statute: 12-296; 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a; 12-308; 12-315; 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h

Regulation: 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-1a (repealed eff. 12/5/03); 12-313-2a (repealed eff. 12/5/03); 12-313-3a (repealed eff. 4/6/00); 12-313-8a; 12-313-9a; 12-313-10a; 12-313-11a; 12-313-12a; 12-313-13a; 12-313-14a; 12-313-16a; 12-313-17a; 12-313-18a (repealed eff. 6/11/14); 12-314a-1

Special Notice: 93(5), 93(5.1); 2002(1); 2002(2); 2002(4); 2003(2); 2007(15); 2007(16); 2015(8); 2016(3); 2017(9)

Informational Publication: 2002(7); 2002(8); 2002(9); 2003(7), 2003(8); 2009(28); 2009(29)

Announcement: 2003(3); 2005(12)


STATUS LETTERS: (see also CLEARANCE CERTIFICATE)

Statute: 12-2

Informational Publication: 2002(15); 2004(9); 2006(8), 2006(8.1); 2009(10), 2009(10.1); 2014(18); 2016(10); 2016(17); 2018(17)


STEAM COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


SUCCESSION AND TRANSFER TAX: (see also ESTATE TAX; GENERATION SKIPPING TRANSFER TAX)

Legislation: PA 14-187, §54 (not codified)

Statute: 12-340, 12-341, 12-341a, 12-341b, 12-341c, 12-342, 12-343; 12-344; 12-344a; 12-344b; 12-345; 12-345a; 12-345b; 12-345c; 12-345d; 12-345e; 12-345f; 12-346; 12-347; 12-348; 12-349; 12-349a; 12-350; 12-351; 12-352; 12-353; 12-354; 12-355; 12-356; 12-357; 12-358; 12-359; 12-363; 12-364; 12-365; 12-366; 12-367; 12-368; 12-369; 12-370; 12-371; 12-372; 12-373; 12-374; 12-375; 12-376; 12-376a; 12-376b; 12-376c; 12-376d; 12-377; 12-378; 12-379; 12-380; 12-381; 12-383; 12-384; 12-385; 12-386; 12-387a; 12-387b; 12-387c; 12-388; 12-389; 12-390; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)

Regulation: 12-2-2a (repealed eff. 6/11/14); ;12-341b-1; 12-349-1 (repealed eff. 6/11/14); 12-359-1

Special Notice: 93(14); 95(18); 99(9); 2001(8); 2001(10); 2003(13); 2005(10)

Policy Statement: 90(6)

Informational Publication: 92(3), 92(3.1), 92(3.2), 92(3.3), 92(3.4); 92(3.5); 99(3), 99(3.1); 2001(12); 2002(24); 2003(32); 2004(23); 2004(25); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)

Announcement: 98(3)

TSSN: 32 


SUCCESSOR LIABILITY: (see also CLEARANCE CERTIFICATE)

Statute: 12-294; 12-424; 12-546; 12-707(e)

Special Notice: 2000(3), 2000(3.1), 2003(18); 2017(7)

Informational Publication: 99(21), 99(21.1); 2000(26), 2002(16), 2003(28); 2004(26); 2006(11); 2011(16); 2015(12); 2017(25); 2018(5); 2018(10)


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T


TAX AMNESTY: (see AMNESTY)


TAX PREPARERS AND FACILITATORS:

Statute: 12-790, 12-790a, 12-790b, 12-790c

Special Notice: 2017(8); 2018(8); 2019(4)


TAXPAYERS, RIGHTS OF:

Statute: 12-39n

Policy Statement: 92(4), 92(4.1), 92(4.2); 99(4); 2001(3); 2007(2); 2008(4); 2017(1)

TSSN: 06, 45 


TELECOMMUNICATIONS INDUSTRY: (see EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX)


TIRE FEE:

Statute: 22a-256j (repealed by PA 94-4, 82 (May))

Special Notice: 93(7), 93(11), 93(11.1); 95(5); 96(3); 97(4)

Announcement: 93(7)


TOBACCO PRODUCTS TAX: (see also LICENSING AND REGISTRATION; SEIZURE)

Legislation: PA 13-184, §112 (not codified); PA 13-247, §43 (not codified)

Statute: 12-330a, 12-330b, 12-330c, 12-330d, 12-330e, 12-330f, 12-330g, 12-330h, 12-330i, 12-330j, 12-330k, 12-330l, 12-330m, 12-330n, 12-330o, 12-330p; 12-39o; 12-314a; 4-28o; 53-394

Regulation: 12-330n-1, 12-330n-2

Ruling: 89-157

Special Notice: 2000(7); 2000(16), 2000(16.1); 2003(18); 2006(3); 2009(2); 2010(8); 2011(8); 2016(6)2017(9)

Informational Publication: 2006(11); 2006(26); 2006(27); 2006(28); 2006(29); 2006(31); 2009(28); 2009(29); 2015(12); 2017(25); 2018(5)

Announcement: 2001(11); 2004(8), 2004(8.1); 2005(8)

TSSN: 19

TSSB: 2021-3


TOURISM ACCOUNT SURCHARGE (MOTOR VEHICLE RENTALS): (see also RENTAL SURCHARGE)

Statute: 12-665, 12-666, 12-667, 12-668; 32-303, 32-305 (repealed)

Regulation: 12-666-1

Special Notice: 92(13), 92(13.1); 92(14); 93(7); 93(10); 95(5); 96(11)

Policy Statement: 98(7); 2000(5); 2002(5); 2009(2); 2019(1); 2019(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5) 


TRANSPORTATION NETWORK RIDE FEE:

Statute: 13b-116, 13b-121

Special Notice: 2017(10)


TRIBAL-STATE COMPACTS:

Statute: 12-586f; 12-586g


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U


UNAUTHORIZED INSURERS TAX: (see also INSURANCE PREMIUMS TAX; NONADMITTED INSURANCE)

Statute: 38a-277 


UNINCORPORATED BUSINESS TAX: (repealed effective 1/1/83)

Statute: 12-610 through 12-629

Regulation: 12-629-1, 12-629-2, 12-629-3, 12-629-4, 12-629-5, 12-629-6, 12-629-7, 12-629-8, 12-629-9 (foregoing were repealed eff. 4/6/00); 12-629-10, 12-629-11 (both repealed 3/03)

Bulletin: 5, 7


UNRELATED BUSINESS INCOME TAX:

Statute: 12-242aa; 12-242bb; 12-217t; 12-81aa; 32-4l, 32-9t

Special Notice: 92(15); 93(3); 2019(5)

Informational Publication: 2007(31); 2010(13)

Announcement: 92(4)

Certificate: Form REG-1 (Business Taxes Registration Application)


URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Statute: 32-4l, 32-9t; 12-81aa

Special Notice: 2000(15); 2002(14); 2005(7); 2019(5)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


UTILITY COMPANIES GROSS EARNINGS TAX:

Legislation: PA 13-232, §18 (not codified)

Statute: 12-264, 12-265; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-80b; 12-81aa; 12-217i; 12-217t; 12-217hh (repealed 7/1/13); 12-217ii; 12-217pp; 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637a, 12-638; 32-4l, 32-9t

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Ruling: 90-71; 99-3; 2000-6

Special Notice: 93(27); 94(11); 95(9); 96(7); 2000(13); 2006(6); 2010(7); 2015(11)

Informational Publication: 2007(31); 2010(13)

Announcement: 96(10); 99(3); 2000(3); 2000(5); 2001(1); 2002(2.1); 2003(7); 2005(5); 2009(2); 2013(3); 2016(4); 2019(4)


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V


VENDING MACHINES: (see also CIGARETTE TAX)

Statute: 12-285; 12-286; 12-286a; 12-289; 12-289a; 12-293a; 12-295a; 12-412(27)

Regulation: 12-289-1

Special Notice: 2005(8)

Informational Publication: 2006(27); 2006(30)

Announcement: 2004(7)


VOLUNTARY DISCLOSURE:

Statute: 12-2; 12-2d; 12-2e

Special Notice: 2009(4); 2009(5)

Informational Publication: 2010(18); 2018(18)

Announcement: 98(2); 2004(5); 2004(7)


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W


WATER COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


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