Chapter 225. Admissions and Dues Taxes
Section
12-523 to 12-539Admissions, cabaret and dues tax.12-540Definitions.12-541Admissions tax. Sunset.12-542Cabaret tax. Nature of tax.12-543Dues or initiation fees tax. Nature of tax. Exemptions.12-544Administration and enforcement.12-545Amounts taxable.12-546Sale of business, stock or facilities. Purchaser's duties and liabilities. Certificate of clearance.12-547Returns. Payment of tax. Penalty.12-547aLiability for wilful nonpayment of taxes collected.12-548Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.12-549Excess payments.12-550Claims for refund. Limitation of claim period.12-551Wilful violations. Penalties.12-552Records. Examinations. Hearings. Testimony.12-553Application to commissioner for hearing. Order for hearing.12-554Appeal.12-555Security for delinquent taxes or failure to file returns.12-555aCollection of tax. State lien against real estate as security for tax.12-555bCertificate of registration.12-556Multiple taxation prohibited.12-556a to 12-556f12-556a to 12-556f12-556gSurcharge on admission charge to events at Tennis Foundation of Connecticut facilities.