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Repealed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Repealed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Repealed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Repealed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