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U.S. State Codes
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Connecticut
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Title 12 - Taxation
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Chapter 211a - Ambulatory Surgical Centers Tax
Chapter 211a - Ambulatory Surgical Centers Tax
Section 12-263a - Definitions.
Section 12-263b - Tax on net patient revenue. Sunset.
Section 12-263c - Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services.
Section 12-263d - Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
Section 12-263e - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.
Section 12-263i - Tax on ambulatory surgical center gross receipts. Exemption. Rate. Return. Penalty. Recording of revenue.