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  2. U.S. State Codes
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  6. Title 12 - Taxation
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  8. Chapter 225 - Admissions and Dues Taxes


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 - Cabaret tax. Nature of tax.
  • 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 - Excess payments.
  • 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 12-556g - Surcharge on admission charge to events at Tennis Foundation of Connecticut facilities.
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