Connecticut Chapter 207 — Insurance Companies, Hospital and Medical ServicesCorporations Taxes (contains Secs. 12-201 to 12-212c)
- Sec. 12-201. Definitions.
- Sec. 12-201a. Definitions.
- Sec. 12-202. Tax on net direct premiums of domestic insurance companies.
- 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. 12-204a and 12-204b. 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. Overpayments. Regulations.
- 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.
- 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 and medical service corporations. Such corporations not subject to tax under this chapter.
- Secs. 12-212b and 12-212c. Employee welfare benefit plans; definitions. Imposition of tax.