Connecticut Chapter 208 — Corporation Business Tax (contains Secs. 12-213 to 12-242z)
- Sec. 12-213. Definitions.
- Sec. 12-214. Imposition of tax.
- Secs. 12-214a and 12-215. Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.
- Sec. 12-216. Payment of tax by out-of-state corporations.
- Sec. 12-217. Deductions from gross income. Net income of S corporations. Regulations.
- Secs. 12-217a and 12-217b. Deduction for investment in depreciable property. Tax credit for expenditures for water pollution abatement facilities.
- Secs. 12-217c and 12-217d. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
- Sec. 12-217e. Tax credits for certain manufacturing and service facilities as provided under sections 32-9p and 32-9r.
- Sec. 12-217f. Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.
- Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
- Sec. 12-217h. Tax credit for expenditures to establish day care facilities for children of employees.
- Sec. 12-217i. Tax credits for investments in vehicles powered by clean alternative fuels or electricity, for construction of or improvements to alternative fuel filling stations and for converting motor vehicles to utilize alternative fuels.
- Sec. 12-217j. Tax credit for research and experimental expenditures.
- Sec. 12-217k. Tax credit for employee training.
- Sec. 12-217l. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.
- Sec. 12-217m. Tax credit for taxpayers occupying new facilities and creating new jobs.
- Sec. 12-217n. Rolling tax credit for research and development expenses.
- Sec. 12-217o. Tax credit for machinery and equipment expenditures.
- Sec. 12-217p. Tax credits for taxpayer providing housing for low and moderate income employees.
- Secs. 12-217q and 12-217r. Tax credit for expenditures for: Construction of or improvements to alternative fuel filling stations; converting motor vehicles to utilize alternative fuels.
- Sec. 12-217s. Tax credit for expenditures related to traffic reduction programs.
- Sec. 12-217t. Tax credit for personal property taxes paid on electronic data processing equipment.
- Sec. 12-217u. Tax credit for financial institutions constructing new facilities and creating new jobs.
- Sec. 12-217v. Tax credit for qualifying corporations in enterprise zones.
- Sec. 12-217w. Tax credit for investment in fixed capital.
- Sec. 12-217x. Tax credit for human capital investment.
- Sec. 12-217y. Tax credit for employing persons who are receiving benefits from the temporary family assistance program.
- Sec. 12-217z. Corporation Business Tax Credit Review Committee.
- Sec. 12-217aa. Order of credits.
- Sec. 12-217bb. Tax credit for electric suppliers hiring displaced workers.
- Sec. 12-217cc. Tax credit for certain small businesses obtaining financing from federal Small Business Administration.
- Sec. 12-217dd. Tax credit for donation of open space.
- Sec. 12-217ee. Refund of unused credits under sections 12-217j and 12-217n.
- Sec. 12-217ff. Tax credit for donation of land for educational use.
- Secs. 12-217gg to 12-217yy.
- Sec. 12-217zz. Limit on credits under this chapter.
- Sec. 12-218. Apportionment of net income.
- Sec. 12-218a. Apportionment of tax on insurance company.
- Sec. 12-218b. Apportionment of net income of financial service companies.
- Sec. 12-218c. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
- Sec. 12-218d. Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.
- Sec. 12-219. Additional tax in the amount by which alternative computations exceed tax under section 12-214. Minimum tax.
- Sec. 12-219a. Apportionment of tax base in and out of state. Insurance companies excepted.
- Sec. 12-219b. Election with respect to apportionment of net income.
- Secs. 12-220 to 12-221. Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.
- Sec. 12-221a. Petition for alternative method of apportionment. Regulations.
- Sec. 12-222. Annual return.
- Sec. 12-223. Returns of affiliated corporations.
- Sec. 12-223a. Combined corporation business tax return.
- Sec. 12-223b. Intercompany rents and business receipts.
- Sec. 12-223c. Minimum tax in combined return.
- Sec. 12-223d. Assessments against one or more taxpayers in combined return.
- Sec. 12-223e. Readjustment of taxes on revision of combined return.
- Sec. 12-223f. Supplementary tax due from corporations filing a combined return under section 12-223a for income years commencing on or after January 1, 1990.
- Sec. 12-224. Return of fiduciary.
- Sec. 12-225. Supplemental and amended returns. Refund claim.
- Sec. 12-226. Correction of returns; additional tax; refunds.
- Sec. 12-226a. Adjustments by the commissioner. Regulations.
- Sec. 12-227. Interest on refunds.
- Sec. 12-228. Refunds to be made from General Fund.
- Sec. 12-229. Failure to pay tax or make return. Penalty. Waiver of penalty authorized.
- Sec. 12-230. Forfeiture of corporate rights for failure to make returns.
- Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
- Sec. 12-231a. Formation of insurance company affiliate of holding company to evade tax.
- Sec. 12-232. Authority to take testimony under oath; subpoenas.
- Sec. 12-233. Examination of returns by commissioner. Deficiency assessment.
- Sec. 12-234. Settlement with Treasurer.
- Sec. 12-235. Delinquent taxes; interest; collection.
- Sec. 12-235a. Disallowance of credits if taxes due and unpaid.
- Sec. 12-236. Hearing by commissioner.
- Sec. 12-237. Appeal.
- Sec. 12-238. Abatement of taxes.
- Sec. 12-239. Abatement of taxes on motor bus company in receivership.
- Sec. 12-240. Publication and disclosure of information.
- Sec. 12-241. Tax to be in lieu of other taxes.
- Sec. 12-241a. Definition.
- Sec. 12-242. Regulations.
- Secs. 12-242a to 12-242c. Definitions. When declaration of estimated tax required. Installment payment on estimated tax.
- Sec. 12-242d. Installment payment on estimated tax. Interest on unpaid installments.
- Sec. 12-242e. Disposition of installments.
- Sec. 12-242f. Obligations of fiduciary.
- Sec. 12-242g. Overpayments: Regulations.
- Sec. 12-242h. Regulations.
- Sec. 12-242i. Declaration as return.
- Secs. 12-242j to 12-242z.