Connecticut Chapter 229 — Income Tax (contains Secs. 12-700 to 12-799)
- 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. 12-701. Definitions.
- 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. 12-704a and 12-704b. 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. *(See end of section for amended version of subsection (b) and effective date.) Credits for taxes paid on primary residence or motor vehicle.
- Sec. 12-705. Withholding of taxes from wages and other payments.
- Sec. 12-706. Agreements with other jurisdictions. Employer to furnish statement to employees regarding wage and taxes withheld. Treatment of taxes withheld.
- Sec. 12-707. Payment to commissioner of taxes withheld by employers.
- 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. Composite returns of S corporations, partnerships and nonresident athletes of national teams.
- Secs. 12-720 and 12-721. 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. 12-723. 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.
- Sec. 12-727. Informational returns from persons making payments. Effect of changes in federal tax return.
- 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. 12-744. 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. 12-747 to 12-799.