Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 201 — State and Local Revenue Services. Department of Revenue Services
Connecticut General Statutes

Conn. Gen. Stat. § 12-8 (2025)

Recording and deposit of funds

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All funds received by the commissioner shall promptly be recorded with the Comptroller and deposited with the State Treasurer. The commissioner shall make daily deposits with the State Treasurer.

(1949 Rev., S. 1685.)

See Sec. 4-32 re state revenue accounting requirements.

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Notes of Decisions
Cited in 10 cases, 1980–2017 · leading case: Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003).
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Interlude, Inc. v. Skurat, 831 A.2d 235 (Conn. 2003). · cites it 8× “The defendant city of Danbury (city), 1 claims that the Appellate Court improperly concluded that General Statutes § 12-8 lb 2 and Dan-bury Code § 18-20 3 require the city to abate property *133 taxes that have accrued prior to the date of a tax-exempt entity’s acquisition of…”
State v. Deloreto, 827 A.2d 671 (Conn. 2003). · cites it 2× “1988) § 12-8, pp. 836-37. That court further stated that, “[a]s speech strays further from the values of persuasion, dialogue and free exchange of ideas the first amendment was designed to protect, and moves toward threats made with specific intent to perform illegal acts, the…”
State v. Cook, 947 A.2d 307 (Conn. 2008). “1988) § 12-8, pp. 836-37. “That court further stated that, [a]s speech strays further from the values of persuasion, dialogue and free exchange of ideas the first amendment was designed to protect, and moves toward threats made with specific intent to perform illegal acts, the…”
State v. Pelella, 170 A.3d 647 (Conn. 2017). “starts with the already familiar proposition that expression has special value only in the context of dialogue: communication in which the participants seek to persuade, or are persuaded; communication [that] is about changing or maintaining beliefs, or taking or refusing to…”
State v. Obas, 83 A.3d 674 (Conn. App. Ct. 2014). · cites it 2× “For example, General Statutes § 12-8 In permits municipalities to “provide an exemption” to businesses that offer child care services to residents of the municipality from paying property tax on up to 100 percent of the assessed value of the property of the business used in…”
Reid v. Comm'r of Corr., 887 A.2d 937 (Conn. App. Ct. 2006). “1988) § 12-8, pp. 836-37. “That court further stated that, [a]s speech strays further from the values of persuasion, dialogue and free exchange of ideas the first amendment was designed to protect, and moves toward threats made with specific intent to perform illegal acts, the…”
Interlude, Inc. v. Skurat, 787 A.2d 631 (Conn. App. Ct. 2002). · cites it 4× “” Interlude claims on appeal that the trial court improperly construed and applied an exemption from taxation as allowed by General Statutes § 12-8 lb and as adopted by Danbury Code § 18-20.”
Grace N' Vessels of Christ Ministries, Inc. v. City of Danbury, 733 A.2d 283 (Conn. App. Ct. 1999). “” Section 18-20 of the Danbury Code provides in relevant part: “The City of Danbury hereby adopts the provisions of Section 12-8 lb of the Connecticut General Statutes relating to the effective date of tax exemptions for certain organizations.”
Roque v. Warden, 434 A.2d 348 (Conn. 1980). “It is true that, in general, where state action impinges upon a fundamental right, that action will be sustained only upon the showing of a compelling state interest that can only thus be protected.”
Interlude, Inc. v. Skurat, 734 A.2d 1045 (Conn. App. Ct. 1999). · cites it 2× “Interlude thereafter filed suit, seeking a declaratory judgment as to the meaning of a nonprofit organization’s exemption from taxation pursuant to General Statutes § 12-8 lb and Danbury Code § 18-20, and demanding reimbursement of all moneys it had paid to the city to avoid a…”
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