Conn. Gen. Stat. § 12-212a
Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter
Connecticut · General Statutes of Connecticut Chapter 207 — Insurance Companies and Health Care Centers Taxes · Status: effective
Cite this
- Citation
- Conn. Gen. Stat. § 12-212a, Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter, Connecticut, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2174264
- Permanent ID
ys:prov:2174264@1- SHA-256
cb537490aba02a55c7e2895597de3a42cd3b8777d8720b484b3ec9ce9c88e243
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
All corporations organized under sections 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, shall pay to the Commissioner of Revenue Services on or before March first, annually, a charge at the rate of two per cent of the total net direct subscriber charges received by such corporation during the next preceding calendar year, which shall be in addition to any other payment required under section 38a-48. The charge required under this section and any other payment required under said section 38a-48 shall be in compensation for the costs and expenses of regulation by the Insurance Department and all other governmental services. The provisions of this chapter pertaining to the filing of returns, declarations, assessment and collection of taxes, and penalties imposed on domestic insurance companies shall apply with respect to the charge imposed under this section, provided corporations subject to the charge imposed under this section shall not be subject to any tax imposed under this chapter.