Registration & Taxation of Motor Vehicles in Connecticut, (General Statutes)

Registration:

Sec. 14-12. Motor vehicle registration. Application. Issuance by dealers. Misrepresentation.
Registration number and certificate. Requirements for registration. Temporary registration.

Sec. 14-15a. Registration of vehicles leased or rented for use in Connecticut.

Sec. 14-17a. Notice of change in registrant's address.

Taxation:

Sec. 12-41. Filing of declaration. 

Sec. 12-43. Property of nonresidents. 

Sec. 12-53. Addition of omitted property. Audits. Penalty.

Sec. 12-57. Certificates of correction. 

Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee. 

Sec. 12-71. Personal property subject to tax. Computer software not subject to tax. Determination of situs of motor vehicles and snowmobiles for tax purposes. 

Sec. 12-71b. Taxation of motor vehicles not registered on the assessment date. Assessment procedure. Tax date due. 

Sec. 12-71c. Pro rata credit for property tax on motor vehicle when sold, totally damaged, stolen or registered in another state; time limit for claim. 

Sec. 12-71d. Schedule of motor vehicle values.

Sec. 12-81. Exemptions. 

Sec. 12-110. Sessions of board of assessment appeals. 

Sec. 12-111. Appeals to board of assessment appeals. 

Sec. 12-112. Limit of time for appeals. 

Sec. 12-117a. Appeals from boards of tax review or boards of assessment appeals.

Sec. 12-119. Remedy when property wrongfully assessed.

Sec. 12-119a. Waiver of addition to assessments. Municipal option to reduce addition to assessments.

Sec. 12-126. Abatement or refund of tax on tangible personal property assessed in more than one municipality.

Collection:

Sec. 12-135. Execution of tax warrant. Collection by successor or by executor or administrator of deceased collector.

Sec. 12-161a. In proceedings by municipality to collect delinquent taxes on personal property, owner shall pay court costs, appraiser's fees and attorneys' fees incurred.

Sec. 12-162. Alias tax warrant.

 

 
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