There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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