Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 224. Dividends, Interest Income and Capital Gains Tax |
Sec. 12-505. Definitions. |
Sec. 12-506. Imposition of tax on dividends, interest income and capital gains. |
Sec. 12-506a. Exchange of property. |
Sec. 12-506b. Estates of deceased persons. |
Sec. 12-506c. Exemptions. |
Sec. 12-506d. Credit for tax paid in another state on gain from sale of certain property. |
Sec. 12-506e. Effective dates of sections 12-505 to 12-508, inclusive. |
Sec. 12-506f. Exemption of capital gain from sale of residence by persons sixty-five years of age or over. |
Sec. 12-506g. Exemption for gains subject to tax as income of a Subchapter S corporation. |
Sec. 12-506h. Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest. |
Sec. 12-507. Duties of fiduciary. |
Sec. 12-508. Tax return. |
Sec. 12-508a. Extension of time for tax return and payment to April 16, 1974. |
Sec. 12-509. Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty. |
Sec. 12-510. Powers and duties of commissioner. |
Sec. 12-511. Deficiency assessments. |
Sec. 12-511a. Disclosure by taxpayer of relevant changes in federal taxable income. |
Sec. 12-512. Collection of tax, penalties and interest. |
Sec. 12-513. Abatement of tax. |
Sec. 12-514. Excess payments. |
Sec. 12-515. Refund claims. |
Sec. 12-516. Forms. |
Sec. 12-517. Extension of time for filing return and paying tax. |
Sec. 12-517a. Declarations of estimated tax and payment related to dividends, interest income and capital gains. |
Sec. 12-517b. Installment payment on account of estimated tax. Amount and when payable. |
Sec. 12-517c. Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required. |
Sec. 12-518. Enforcement. Regulations. |
Sec. 12-519. Penalties for wilful failure to comply with requirements of this chapter. |
Sec. 12-520. Report by Commissioner of Revenue Services. Confidential information. |
Sec. 12-521. Appeal to commissioner. |
Sec. 12-522. Appeal from commissioner. |
Sec. 12-522a. Applicability of chapter provisions limited. |
Notations
*Cited. 170 C. 567; 185 C. 186; 199 C. 133.
Cited. 31 CS 134.