Chapter 225 - ADMISSIONS AND DUES TAXES
- Section 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- Section 12-542 - [Repealed]
- 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- Section 12-549 - [Repealed]
- 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
- Section 12-556a to 12-556f - Reserved for future use
- Section 12-556g - Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities