Connecticut Chapter 224 — Dividends, Interest Income and Capital Gains Tax (contains Secs. 12-505 to 12-522a)
- 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.