CT HB06658

Makes technical corrections to Connecticut tax statutes, including updating outdated section references (e.g., changing references from section 12-42 to 12-41) and modernizing gendered language (replacing "his" with "the commissioner's" or "such person's")

Removes obsolete provisions from corporate tax surcharge statutes, deleting references to income years prior to 2006 while retaining surcharge rates of 10-20% for companies with gross income exceeding $100 million for applicable income years through 2021

Updates definitions in the alcoholic beverage tax chapter by reorganizing terms into numbered subdivisions and clarifying that "distributor" and "sell" apply to entities "that" rather than "who" hold permits

Streamlines petroleum products gross earnings tax provisions by removing expired rate schedules from before 2007 and consolidating exemptions for heating oil, propane, and other petroleum products

Effective date of October 1, 2021 applies to all 41 sections, amending various tax statutes including property tax, sales tax, income tax, estate tax, and administrative provisions across multiple chapters of Connecticut General Statutes