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Section 12-263e - Claims for refunds. Hearings and appeals. State lien against real estate as security for tax.

CT Gen Stat § 12-263e (2019) (N/A)
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The provisions of sections 12-550 to 12-554, inclusive, and section 12-555a shall apply to the provisions of sections 12-263a to 12-263e, inclusive, in the same manner and with the same force and effect as if the language of said sections 12-550 to 12-554, inclusive, and said section 12-555a had been incorporated in full into sections 12-263a to 12-263e, inclusive, and had expressly referred to the tax under said sections, except to the extent that any provision is inconsistent with a provision in said sections 12-263a to 12-263e, inclusive.

(P.A. 94-9, S. 25, 41.)

History: P.A. 94-9 effective April 1, 1994.

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Section 12-263d - Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services.
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Section 12-263i - Tax on ambulatory surgical center gross receipts. Exemption. Rate. Return. Penalty. Recording of revenue.