Title 12. Taxation
Chapter
201State and Local Revenue Services. Department of Revenue Services202Collection of State Taxes203Property Tax Assessment203aThe Connecticut Appeals Board for Property Valuation204Local Levy and Collection of Taxes204aProperty Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability205Municipal Tax Liens206School District Tax207Insurance Companies and Health Care Centers Taxes208Corporation Business Tax208aUnrelated Business Income of Nonprofit Corporations Tax208bTaxation of Interest on Certain Obligations of the State of Connecticut209Air Carriers Tax210Railroad Companies Tax210aTelecommunications Service Company Tax211Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax211aAmbulatory Surgical Centers Tax211bDry Cleaning Tax211cHospitals Tax and Nursing Home and Intermediate Care Facility Users Fees212Utility Companies Tax212aPublic Service Companies Tax212bElectric Generation Tax213Unincorporated Business Tax213aLimited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax214Cigarette Taxes214aTobacco Products Tax214bElectronic Cigarette Products Tax214cCannabis Taxes215Amusement Places Tax216Succession and Transfer Taxes216aGeneration-Skipping Transfer Tax217Estate Tax218Federal and State Estate Taxes218aEstate Income Tax219Sales and Use Taxes220Alcoholic Beverages Tax221Motor Vehicle Fuels Tax221aAviation Fuel Tax222Motor Carrier Road Tax222aHighway Use Tax223Real Estate Conveyance Tax224Dividends, Interest Income and Capital Gains Tax225Admissions and Dues Taxes226Gaming Policy, Regulation and Revenue226aMunicipal Admissions Tax on Places Licensed by the Department of Consumer Protection226bDisclosure Statements with Regard to Pari-Mutuel Betting226cAdministration of Tribal-State Compacts227Sale of Petroleum Products Gross Earnings Tax228Unincorporated Business Tax228aR.E. Van Norstrand Neighborhood Assistance Act228bControlling Interest Transfer Tax228cGift Tax228dMarijuana and Controlled Substances Tax228eTourism Account Surcharge228fNursing Home Tax228gFilings and Electronic Funds Transfers228hCharges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rental228zAffected Business Entity Tax229Income Tax229aConnecticut Lottery Corporation229bLicensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets