2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
- Section 12-505 - Definitions.
- Section 12-506 - Imposition of tax on dividends, interest income and capital gains.
- Section 12-506a - Exchange of property.
- Section 12-506b - Estates of deceased persons.
- Section 12-506c - Exemptions.
- Section 12-506d - Credit for tax paid in another state on gain from sale of certain property.
- Section 12-506e - Effective dates of sections 12-505 to 12-508, inclusive.
- Section 12-506f - Exemption of capital gain from sale of residence by persons sixty-five years of age or over.
- Section 12-506g - Exemption for gains subject to tax as income of a Subchapter S corporation.
- Section 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.
- Section 12-507 - Duties of fiduciary.
- Section 12-508 - Tax return.
- Section 12-508a - Extension of time for tax return and payment to April 16, 1974.
- Section 12-509 - Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.
- Section 12-510 - Powers and duties of commissioner.
- Section 12-511 - Deficiency assessments.
- Section 12-511a - Disclosure by taxpayer of relevant changes in federal taxable income.
- Section 12-512 - Collection of tax, penalties and interest.
- Section 12-513 - Abatement of tax.
- Section 12-514 - Excess payments.
- Section 12-515 - Refund claims.
- Section 12-516 - Forms.
- Section 12-517 - Extension of time for filing return and paying tax.
- Section 12-517a - Declarations of estimated tax and payment related to dividends, interest income and capital gains.
- Section 12-517b - Installment payment on account of estimated tax. Amount and when payable.
- Section 12-517c - Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required.
- Section 12-518 - Enforcement. Regulations.
- Section 12-519 - Penalties for wilful failure to comply with requirements of this chapter.
- Section 12-520 - Report by Commissioner of Revenue Services. Confidential information.
- Section 12-521 - Appeal to commissioner.
- Section 12-522 - Appeal from commissioner.
- Section 12-522a - Applicability of chapter provisions limited.
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