Taxation of Motor Vehicles in Connecticut, (General Statutes)
registration. Application. Issuance by dealers. Misrepresentation.
number and certificate. Requirements for registration. Temporary registration.
Registration of vehicles leased or rented for use in Connecticut.
Notice of change in registrant's address.
Sec. 12-41. Filing of declaration.
Sec. 12-43. Property of nonresidents.
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
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
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.
Limit of time for appeals.
12-117a. Appeals from boards of tax review or boards of assessment appeals.
Remedy when property wrongfully assessed.
Sec. 12-119a. Waiver of addition to assessments. Municipal option
to reduce addition to assessments.
Abatement or refund of tax on tangible personal property assessed in more than
Execution of tax warrant. Collection by successor or by executor or
administrator of deceased collector.
12-161a. In proceedings by municipality to collect delinquent taxes on
personal property, owner shall pay court costs, appraiser's fees and attorneys'
Alias tax warrant.