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Connecticut General Statutes (Last Updated: November 2, 2019) |
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Volume 4. |
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Title 12. Taxation |
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Chapter 207. Insurance Companies and Health Care Centers Taxes |
| Sec. 12-201. Definitions. |
| Sec. 12-201a. Definitions. |
| Sec. 12-202. Tax on direct premiums of domestic insurance companies. Exception. |
| Sec. 12-202a. Tax on net direct subscriber charges of health care centers. Exceptions. |
| Sec. 12-202b. Tax credit for providers of HUSKY coverage. |
| Sec. 12-202c. Supplemental payments to providers of HUSKY coverage. |
| Sec. 12-203. Tax on receipts of interest and dividends by domestic companies. |
| Sec. 12-204. Assessment and collection of taxes. |
| Secs. 12-204aand12-204b. Declaration of estimated tax. Installment payments. |
| Sec. 12-204c. Installment payments. Interest on unpaid installments. |
| Sec. 12-204d. Payment and disposition of installments. |
| Sec. 12-204e. Liability of fiduciary conducting or liquidating business. |
| Sec. 12-204f. Overpayment of estimated and final taxes. |
| Sec. 12-204g. Regulations. |
| Sec. 12-205. Annual return. Extensions. |
| Sec. 12-206. Penalties for late filing and wilful submission of fraudulent return or document. |
| Sec. 12-207. Oaths and subpoenas. |
| Sec. 12-208. Application for administrative hearing and appeal therefrom to Superior Court. |
| Sec. 12-209. Tax to be in lieu of certain other taxes. |
| Sec. 12-210. Tax on net direct premiums of nonresident and foreign companies. |
| Sec. 12-210a. Deduction by nonresident companies of benefit payments from group health insurance premiums. |
| Sec. 12-211. Reciprocity. |
| Sec. 12-211a. Limit on credits under this chapter. Exceptions. |
| Sec. 12-211b. Order of credits claimed. |
| Sec. 12-211c. Transfer of credit to affiliate. |
| Sec. 12-212. Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies. |
| Sec. 12-212a. Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter. |
| Secs. 12-212band12-212c. Employee welfare benefit plans; definitions. Imposition of tax. |
Notations
*See Chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
See Sec. 10-228b re tax credits for donations of computers to boards of education and public schools.
See Secs. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures.
See Sec. 12-217t re tax credits for personal property taxes paid on electronic data processing equipment.
See Sec. 12-217hh re tax credits for hiring of displaced workers.
See Sec. 12-217ii re jobs creation tax credit.
See Sec. 38a-91nn re captive insurance company premium receipts tax.