Connecticut · statute · Conn. Gen. Stat. ch. 211c · 12 active provisions
As used in sections 12-263p to 12-263x, inclusive, unless the context otherwise requires: (1) “Commissioner” means the Commissioner of Revenue Services; (2) “Department” means the Department of Revenue Services; (3) “Taxpayer” means any health care provider subject to any tax or fee under section 12-263q or 12-263r; (4…
(a)(1) For each calendar quarter commencing on or after July 1, 2017, each hospital shall pay a tax on the total net revenue received by such hospital for the provision of inpatient hospital services and outpatient hospital services. (A) On and after July 1, 2017, through June 30, 2026, the rate of tax for the provisio…
(a) For each calendar quarter commencing on or after July 1, 2017, there is hereby imposed a quarterly fee on each nursing home and intermediate care facility in this state, which fee shall be the product of each facility's total resident days during the calendar quarter multiplied by the user fee. Except as otherwise…
(a) No tax credit or credits shall be allowable against any tax or fee imposed under section 12-263q or 12-263r. Notwithstanding any other provision of the general statutes, any health care provider that has been assigned tax credits under section 32-9t for application against the taxes imposed under chapter 211a may f…
(a)(1) The commissioner may examine the records of any taxpayer subject to a tax or fee imposed under section 12-263q or 12-263r as the commissioner deems necessary. If the commissioner determines from such examination that there is a deficiency with respect to the payment of any such tax or fee due under section 12-26…
(a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r, believing that it has overpaid any tax or fee due under said sections, may file a claim for refund, in writing, with the commissioner not later than three years after the due date for which such overpayment was made, stating the specific groun…
(a) Any taxpayer subject to any tax or fee under section 12-263q or 12-263r that is aggrieved by the action of the commissioner, the Commissioner of Social Services or an authorized agent of said commissioners in fixing the amount of any tax, penalty, interest or fee under sections 12-263q to 12-263t, inclusive, may ap…
The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing pursuant to sections 12-263s to 12-263x, inclusive, shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the com…
The amount of any tax, penalty, interest or fee, due and unpaid under the provisions of sections 12-263q to 12-263v, inclusive, may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or the commissioner's authorized agent. The amount of any such tax,…
(a) Notwithstanding any other provision of law, for any tax period commencing on or after December 19, 2019, and prior to July 1, 2026, a nongovernmental licensed short-term general hospital shall not be subject to any tax or fee that is a health care related tax, as defined in Section 1903(w) of the Social Security Ac…
(a) As used in this section, (1) “settlement agreement” means the settlement agreement in the matter of The Connecticut Hospital Association et al. v. Connecticut Department of Social Services et al., No. HHB-CV16-6035321-S, approved by the General Assembly pursuant to section 3-125a on December 18, 2019, and (2) “supe…
For the state fiscal years ending June 30, 2020, through June 30, 2026, the tax imposed under section 12-263q on the provision of inpatient hospital services and outpatient hospital services shall cease to be imposed if the Centers for Medicare and Medicaid Services (1) determines that such tax is an impermissible tax…