There is a newer version of the Connecticut General Statutes
2015 Connecticut General Statutes
Title 12 - Taxation
Chapter 229 - Income Tax
- Section 12-700 - Imposition of tax on income. Rate.
- Section 12-700a - Alternative minimum tax.
- Section 12-700b - Computation of tax for withholding from wages and other payments and for payment of estimated tax.
- Section 12-700c - Use tax table in personal income tax return form.
- Section 12-701 - Definitions. Regulations.
- Section 12-701a - Modification to Connecticut adjusted gross income for contributions to qualified state tuition program.
- Section 12-702 - Exemptions.
- Section 12-702a - Relief from joint tax liability.
- Section 12-703 - Credits based on adjusted gross income.
- Section 12-704 - Credits for income taxes paid to other states.
- Section 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.
- Section 12-704c - Credits for taxes paid on primary residence or motor vehicle.
- Section 12-704d - Credits for angel investors.
- Section 12-704e - Earned income tax credit.
- Section 12-705 - Withholding of taxes from wages and other payments.
- Section 12-706 - Agreements with other jurisdictions. Employer to furnish statement to employees and commissioner re wages and taxes withheld. Treatment of taxes withheld.
- Section 12-707 - Payment to commissioner of taxes withheld by employers or by purchasers of a business.
- Section 12-708 - Determination of taxable year and method of accounting changes.
- Section 12-709 - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
- Section 12-710 - Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.
- Section 12-711 - Determination of income, gain, loss and deduction derived from or connected with sources within this state.
- Section 12-711a - Repayment of income by taxpayer.
- Section 12-712 - Determination of nonresident partner’s, shareholder’s or beneficiary’s share of income within the state.
- Section 12-713 - Determination of income within this state of nonresident trusts and estates.
- Section 12-714 - Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.
- Section 12-715 - Determination of income of resident partner or S corporation shareholder.
- Section 12-716 - Attribution of Connecticut fiduciary adjustment.
- Section 12-717 - Determination of income within this state of a part-year resident. Change of status.
- Section 12-718 - Exempt dividends.
- Section 12-719 - Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams.
- Section 12-720 and 12-721 - Declaration of estimated tax. Filing dates for declarations of estimated tax.
- Section 12-722 - Payment of estimated tax. Payment schedule for farmers and fishermen. Interest. Penalty. Credits.
- Section 12-722a - No accrual of interest on underpayment of tax created by public act 15-244*.
- Section 12-723 - Extensions.
- Section 12-724 - Special rules for members of the armed forces and specified terrorist victims.
- Section 12-725 - Documents to be signed. Certification.
- Section 12-726 - Information required in returns of partnerships and S corporations doing business in this state.
- Section 12-727 - Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.
- Section 12-728 - Deficiency assessments. Notice. Penalty.
- Section 12-729 - Final assessment of deficiency. Protest. Notice of determination.
- Section 12-729a - Jeopardy assessment.
- Section 12-730 - Appeals.
- Section 12-731 - Understatement of tax due to mathematical error.
- Section 12-732 - Refunds.
- Section 12-733 - Limits on time for making of deficiency assessments.
- Section 12-734 - Collection. Warrants. Liens. Foreclosure.
- Section 12-735 - Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.
- Section 12-736 - Penalty for evading or failing to collect, account for or pay over tax. Penalty for fraud.
- Section 12-737 - Penalties for wilful violations.
- Section 12-738 - Penalty for false statement relating to withholding allowance.
- Section 12-739 - Credit of overpayments.
- Section 12-740 - Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.
- Section 12-741 - Rules and rulings in lieu of regulations.
- Section 12-742 - Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.
- Section 12-743 - Contributions from refunds to special accounts.
- Section 12-743a - Contributions from refunds to the Military Relief Fund.
- Section 12-744 - Amount required to be shown on a form when item is other than a whole-dollar amount.
- Section 12-745 - Order of credits.
- Section 12-746 - Rebate.
- Section 12-747 to 12-799 - Reserved for future use.
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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