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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 207* - Insurance Companies and Health Care Centers Taxes
- Section 12-201 - Definitions.
- Section 12-201a - Definitions.
- Section 12-202 - Tax on direct premiums of domestic insurance companies. Exception.
- Section 12-202a - Tax on net direct subscriber charges of health care centers. Exceptions.
- Section 12-202b - Tax credit for providers of HUSKY coverage.
- Section 12-202c - Supplemental payments to providers of HUSKY coverage.
- Section 12-203 - Tax on receipts of interest and dividends by domestic companies.
- Section 12-204 - Assessment and collection of taxes.
- Section 12-204a and 12-204b - Declaration of estimated tax. Installment payments.
- Section 12-204c - Installment payments. Interest on unpaid installments.
- Section 12-204d - Payment and disposition of installments.
- Section 12-204e - Liability of fiduciary conducting or liquidating business.
- Section 12-204f - Overpayment of estimated and final taxes.
- Section 12-204g - Regulations.
- Section 12-205 - Annual return. Extensions.
- Section 12-206 - Penalties for late filing and wilful submission of fraudulent return or document.
- Section 12-207 - Oaths and subpoenas.
- Section 12-208 - Application for administrative hearing and appeal therefrom to Superior Court.
- Section 12-209 - Tax to be in lieu of certain other taxes.
- Section 12-210 - Tax on net direct premiums of nonresident and foreign companies.
- Section 12-210a - Deduction by nonresident companies of benefit payments from group health insurance premiums.
- Section 12-211 - Reciprocity.
- Section 12-211a - Limit on credits under this chapter. Exceptions.
- Section 12-211b - Order of credits claimed.
- Section 12-211c - Transfer of credit to affiliate.
- Section 12-212 - Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.
- Section 12-212a - Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.
- Section 12-212b and 12-212c - Employee welfare benefit plans; definitions. Imposition of tax.
*See Chapter 138c re tax credits for donations to Rental Housing Assistance Trust Fund.
See Sec. 10-228b re tax credits for donations of computers to boards of education and public schools.
See Secs. 10-416, 10-416a re tax credits for rehabilitation of historic homes and certified historic structures.
See Sec. 12-217t re tax credits for personal property taxes paid on electronic data processing equipment.
See Sec. 12-217hh re tax credits for hiring of displaced workers.
See Sec. 12-217ii re jobs creation tax credit.
See Sec. 38a-91nn re captive insurance company premium receipts tax.
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