Connecticut Statutes
§ 12-406 — Title.
Connecticut § 12-406
This text of Connecticut § 12-406 (Title.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Conn. Gen. Stat. § 12-406 (2026).
Text
This chapter is known and shall be cited as the “Sales and Use Taxes Act”.
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Related
United States v. Sullivan
270 F. Supp. 236 (D. Connecticut, 1967)
Legislative History
(1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.) History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and Use Tax Act”; P.A. 89-123 changed the chapter title from “Sales and Use Tax Act” to “Sales and Use Taxes Act”. Cited. 145 C. 161.
Nearby Sections
15
§ 12-1
Definitions.§ 12-101
Due date and collection of tax.§ 12-102
Taxing of woodland.§ 12-103
Appeals.§ 12-107a
Declaration of policy.§ 12-107b
Definitions.§ 12-107c
Classification of land as farm land.§ 12-107f
Open space land.Cite This Page — Counsel Stack
Bluebook (online)
Connecticut § 12-406, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-406.