For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.

Taxation

Conn. Gen. Stat. tit. 12
in effect

Contents

chapter201. State and Local Revenue Services. Department of Revenue Serviceschapter202. Collection of State Taxeschapter203. Property Tax Assessmentchapter203a. The Connecticut Appeals Board for Property Valuationchapter203b. Uniform Solar Capacity Taxchapter204. Local Levy and Collection of Taxeschapter204a. Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disabilitychapter205. Municipal Tax Lienschapter206. School District Taxchapter207. Insurance Companies and Health Care Centers Taxeschapter208. Corporation Business Taxchapter208a. Unrelated Business Income of Nonprofit Corporations Taxchapter208b. Taxation of Interest on Certain Obligations of the State of Connecticutchapter209. Air Carriers Taxchapter210. Railroad Companies Taxchapter210a. Telecommunications Service Company Taxchapter211. Community Antenna Television Systems and One-Way Satellite Transmission Businesses Taxchapter211a. Ambulatory Surgical Centers Taxchapter211b. Dry Cleaning Taxchapter211c. Hospitals Tax and Nursing Home and Intermediate Care Facility User Feeschapter212. Utility Companies Taxchapter212a. Public Service Companies Taxchapter212b. Electric Generation Taxchapter213. Unincorporated Business Taxchapter213a. Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Taxchapter214. Cigarette Taxeschapter214a. Tobacco Products Taxchapter214b. Electronic Cigarette Products Taxchapter214c. Cannabis Taxeschapter215. Amusement Places Taxchapter216. Succession and Transfer Taxeschapter216a. Generation-Skipping Transfer Taxchapter217. Estate Taxchapter218. Federal and State Estate Taxeschapter218a. Estate Income Taxchapter219. Sales and Use Taxeschapter220. Alcoholic Beverages Taxchapter221. Motor Vehicle Fuels Taxchapter221a. Aviation Fuel Taxchapter222. Motor Carrier Road Taxchapter222a. Highway Use Taxchapter223. Real Estate Conveyance Taxchapter224. Dividends, Interest Income and Capital Gains Taxchapter225. Admissions and Dues Taxeschapter226. Gaming Policy, Regulation and Revenuechapter226a. Municipal Admissions Tax on Places Licensed by the Department of Consumer Protectionchapter226b. Disclosure Statements with Regard to Pari-Mutuel Bettingchapter226c. Administration of Tribal-State Compactschapter227. Sale of Petroleum Products Gross Earnings Taxchapter228. Unincorporated Business Taxchapter228a. R.E. Van Norstrand Neighborhood Assistance Actchapter228b. Controlling Interest Transfer Taxchapter228c. Gift Taxchapter228d. Marijuana and Controlled Substances Taxchapter228e. Tourism Account Surchargechapter228f. Nursing Home Taxchapter228g. Filings and Electronic Funds Transferschapter228h. Charges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rentalchapter228z. Affected Business Entity Taxchapter229. Income Taxchapter229a. Connecticut Lottery Corporationchapter229b. Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets
Source: Connecticut General Assembly (cga.ct.gov)URL: https://www.cga.ct.gov/current/pub/title_12.htmFetched: 10/20/2026