§ 12-263a Definitions
§ 12-263b Tax on hospital net patient revenue. Sunset
§ 12-263c Failure to pay tax when due. Penalty. Waiver. Withholding of amounts payable by Department of Social Services
§ 12-263d Examination of records. Penalties related to deficiency assessments. Delegation of authority to Commissioner of Social Services
§ 12-263e Claims for refunds. Hearings and appeals. State lien against real estate as security for tax
§ 12-263i Tax on ambulatory surgical center gross receipts. Sunset
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Terms Used In Connecticut General Statutes > Chapter 211a - Ambulatory Surgical Centers Tax

  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
  • succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1