Connecticut General Statutes Title 12. Taxation § 12-212a. Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter

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.


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