Connecticut General Statutes (Last Updated: November 2, 2019) |
Volume 4. |
Title 12. Taxation |
Chapter 229. Income Tax |
Sec. 12-700. Imposition of tax on income. Rate. |
Sec. 12-700a. Alternative minimum tax. |
Sec. 12-700b. Computation of tax for withholding from wages and other payments and for payment of estimated tax. |
Sec. 12-700c. Use tax table in personal income tax return form. |
Sec. 12-701. Definitions. Regulations. |
Sec. 12-701a. Modification to Connecticut adjusted gross income for contributions to qualified state tuition program. |
Sec. 12-702. Exemptions. |
Sec. 12-702a. Relief from joint tax liability. |
Sec. 12-703. Credits based on adjusted gross income. |
Sec. 12-704. Credits for income taxes paid to other states. |
Secs. 12-704aand12-704b. Tax credit for personal property taxes paid on motor vehicles. Tax credit for portion of property tax paid on primary residence or motor vehicle. |
Sec. 12-704c. Credits for taxes paid on primary residence or motor vehicle. |
Sec. 12-704d. Credits for angel investors. |
Sec. 12-704e. Earned income tax credit. |
Sec. 12-704f. Credit for certain college graduates. |
Sec. 12-704g. Modification to Connecticut adjusted gross income for certain venture capital income. |
Sec. 12-705. Withholding of taxes from wages and other payments. |
Sec. 12-706. Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld. |
Sec. 12-707. Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security. |
Sec. 12-708. Determination of taxable year and method of accounting changes. |
Sec. 12-709. Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary. |
Sec. 12-710. Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter. |
Sec. 12-711. Determination of income, gain, loss and deduction derived from or connected with sources within this state. |
Sec. 12-711a. Repayment of income by taxpayer. |
Sec. 12-712. Determination of nonresident partner’s, shareholder's or beneficiary's share of income within the state. |
Sec. 12-713. Determination of income within this state of nonresident trusts and estates. |
Sec. 12-714. Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state. |
Sec. 12-715. Determination of income of resident partner or S corporation shareholder. |
Sec. 12-716. Attribution of Connecticut fiduciary adjustment. |
Sec. 12-717. Determination of income within this state of a part-year resident. Change of status. |
Sec. 12-718. Exempt dividends. |
Sec. 12-719. Filing of returns. Returns for partnerships, S corporations and pass-through entities; sunset. Returns for nonresident athletes of professional teams. |
Secs. 12-720and12-721. Declaration of estimated tax. Filing dates for declarations of estimated tax. |
Sec. 12-722. Payment of estimated tax. Payment schedule for farmers and fishermen. Interest. Penalty. Credits. |
Sec. 12-722a. No accrual of interest on underpayment of tax created by public act 15-244*. |
Sec. 12-723. Extensions. |
Sec. 12-724. Special rules for members of the armed forces and specified terrorist victims. |
Sec. 12-725. Documents to be signed. Certification. |
Sec. 12-726. Information required in returns of partnerships and S corporations doing business in this state. |
Sec. 12-727. Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns. |
Sec. 12-728. Deficiency assessments. Notice. Penalty. |
Sec. 12-729. Final assessment of deficiency. Protest. Notice of determination. |
Sec. 12-729a. Jeopardy assessment. |
Sec. 12-730. Appeals. |
Sec. 12-731. Understatement of tax due to mathematical error. |
Sec. 12-732. Refunds. |
Sec. 12-733. Limits on time for making of deficiency assessments. |
Sec. 12-734. Collection. Warrants. Liens. Foreclosure. |
Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person. |
Sec. 12-736. Penalty for evading or failing to collect, account for or pay over tax. Penalty for fraud. |
Sec. 12-737. Penalties for wilful violations. |
Sec. 12-738. Penalty for false statement relating to withholding allowance. |
Sec. 12-739. Credit of overpayments. |
Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony. |
Sec. 12-741. Rules and rulings in lieu of regulations. |
Sec. 12-742. Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans. |
Sec. 12-743. Contributions from refunds to special accounts. |
Sec. 12-743a. Contributions from refunds to the Military Relief Fund. |
Sec. 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount. |
Sec. 12-745. Order of credits. |
Sec. 12-746. Rebate. |
Secs. 12-747to12-789. [Reserved] |
Sec. 12-790. Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty. |
Sec. 12-790a. Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation. |
Sec. 12-790b. Written disclosure by tax preparer prior to providing tax preparation services. |
Sec. 12-790c. Denial, suspension or revocation of permit. Hearing. |
Secs. 12-791to12-799. [Reserved] |