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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 211c - Hospitals Tax and Nursing Home a...
Chapter 211c - Hospitals Tax and Nursing Home and Intermediate Care Facility Users Fees
Section 12-263p - Definitions.
Section 12-263q - Tax on net revenue from provision of inpatient hospital services and outpatient hospital services. Exemption request and approval.
Section 12-263r - Nursing home and intermediate care facility resident day user fees. Exemption request and approval.
Section 12-263s - Tax credits. Returns. Request for extension of time for payment. Penalties.
Section 12-263t - Examination of records. Penalties related to deficiency assessments. Delegation of examination authority to Commissioner of Social Services.
Section 12-263u - Claims for refunds.
Section 12-263v - Hearings and appeals.
Section 12-263w - Powers related to inquiry, investigation or hearing.
Section 12-263x - Collection of tax, penalty, interest or fee. State lien against real estate as security.