Connecticut General Statutes > Title 12 Connecticut General Statutes > Title 12 – Taxation Current as of: 2024 | Check for updates | Other versions Sections Chapter 201 State and Local Revenue Services. Department of Revenue Services Chapter 202 Collection of State Taxes Chapter 203 Property Tax Assessment Chapter 204 Local Levy and Collection of Taxes Chapter 204a Property Tax Relief for Elderly Homeowners and Renters and Persons with Permanent Total Disability Chapter 205 Municipal Tax Liens Chapter 206 School District Tax Chapter 207 Insurance Companies and Health Care Centers Taxes Chapter 208 Corporation Business Tax Chapter 208a Unrelated Business Income of Nonprofit Corporations Tax Chapter 208b Taxation of Interest on Certain Obligations of the State of Connecticut Chapter 209 Air Carriers Tax Chapter 210 Railroad Companies Tax Chapter 211 Community Antenna Television Systems and One-Way Satellite Transmission Businesses Tax Chapter 211a Ambulatory Surgical Centers Tax Chapter 211b Dry Cleaning Tax Chapter 211c Hospitals Tax and Nursing Home and Intermediate Care Facility User Fees Chapter 212 Utility Companies Tax Chapter 212a Public Service Companies Tax Chapter 212b Electric Generation Tax Chapter 213a Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax Chapter 214 Cigarette Taxes Chapter 214a Tobacco Products Tax Chapter 214b Electronic Cigarette Products Tax Chapter 214c Cannabis Taxes Chapter 216 Succession and Transfer Taxes Chapter 217 Estate Tax Chapter 218 Federal and State Estate Taxes Chapter 218a Estate Income Tax Chapter 219 Sales and Use Taxes Chapter 220 Alcoholic Beverages Tax Chapter 221 Motor Vehicle Fuels Tax Chapter 221a Aviation Fuel Tax Chapter 222 Motor Carrier Road Tax Chapter 222a Highway Use Tax Chapter 223 Real Estate Conveyance Tax Chapter 224 Dividends, Interest Income and Capital Gains Tax Chapter 225 Admissions and Dues Taxes Chapter 226 Gaming Policy, Regulation and Revenue Chapter 226a Municipal Admissions Tax on Places Licensed by the Department of Consumer Protection Chapter 226b Disclosure Statements with Regard to Pari-Mutuel Betting Chapter 226c Administration of Tribal-State Compacts Chapter 227 Sale of Petroleum Products Gross Earnings Tax Chapter 228a R.E. Van Norstrand Neighborhood Assistance Act Chapter 228b Controlling Interest Transfer Tax Chapter 228c Gift Tax Chapter 228d Marijuana and Controlled Substances Tax Chapter 228e Tourism Account Surcharge Chapter 228g Filings and Electronic Funds Transfers Chapter 228h Charges, Fees and Surcharge on Motor Vehicle, Truck and Machinery Rental Chapter 228z Affected Business Entity Tax Chapter 229 Income Tax Chapter 229a Connecticut Lottery Corporation Chapter 229b Licensing and Regulation of Online Casino Gaming, Sports Wagering, Fantasy Contests, Keno and Online Sale of Lottery Tickets Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!