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Connecticut General Statutes
Title 12
Chapter 229
Conn. Gen. Stat. ch. 229
Income Tax
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12-700
Imposition of tax on income. Rates.
12-700a
Alternative minimum tax.
12-700b
Computation of tax for withholding from wages and other payments and for payment of estimated tax.
Repealed
12-700c
Use tax table in personal income tax return form.
12-701
Definitions. Regulations.
12-701a
Subtraction for contributions to qualified state tuition program.
12-702
Exemptions.
12-702a
Relief from joint tax liability.
12-703
Credits based on adjusted gross income.
12-704
Credits for income taxes paid to other states.
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.
Repealed
12-704c
Credits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax.
12-704d
Credits for angel investors.
12-704e
Earned income tax credit.
12-704f
Credit for certain college graduates.
Repealed
12-704g
Modification to Connecticut adjusted gross income for certain venture capital income.
12-704h
State child tax credit plan.
12-704i
Credit for delivery of a fetus born dead for which a fetal death certificate has been filed.
12-705
Withholding of taxes from wages and other payments.
12-706
Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.
12-707
Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.
12-708
Determination of taxable year and method of accounting changes.
12-709
Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
12-710
Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.
12-711
Determination of income, gain, loss and deduction derived from or connected with sources within this state.
12-711a
Repayment of income by taxpayer.
12-712
Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.
12-713
Determination of income within this state of nonresident trusts and estates.
12-714
Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.
12-715
Determination of income of resident partner or S corporation shareholder.
12-716
Attribution of Connecticut fiduciary adjustment.
12-717
Determination of income within this state of a part-year resident. Change of status.
12-718
Exempt dividends.
12-719
Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams.
12-720 and 12-721
Declaration of estimated tax. Filing dates for declarations of estimated tax.
Repealed
12-722
Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen.
12-722a
No accrual of interest on underpayment of tax created by public act 15-244*.
12-723
Extensions.
12-724
Special rules for members of the armed forces and specified terrorist victims.
12-724a
(Formerly Sec. 12-62s). Homeownership incentive program. Income tax exemption for owners of owner-occupied homes and eligible renters within homeownership incentive tract.
12-725
Documents to be signed. Certification.
12-726
Information required in returns of partnerships and S corporations doing business in this state.
12-727
Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.
12-728
Deficiency assessments. Notice. Penalty.
12-729
Final assessment of deficiency. Protest. Notice of determination.
12-729a
Jeopardy assessment.
12-730
Appeals.
12-731
Understatement of tax due to mathematical error.
12-732
Refunds.
12-733
Limits on time for making of deficiency assessments.
12-734
Collection. Warrants. Liens. Foreclosure.
12-735
Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.
12-736
Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.
12-737
Penalties for wilful violations.
12-738
Penalty for false statement relating to withholding allowance.
12-739
Credit of overpayments.
12-740
Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.
12-741
Rules and rulings in lieu of regulations.
12-742
Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.
12-743
Contributions from refunds to special accounts.
12-743a
Contributions from refunds to the Military Relief Fund.
12-744
Amount required to be shown on a form when item is other than a whole-dollar amount.
12-745
Order of credits.
12-746
Rebate.
12-747 to 12-789
Conn. Gen. Stat. § 12-747 to 12-789
12-790
Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.
12-790a
Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.
12-790b
Written disclosure by tax preparer prior to providing tax preparation services.
12-790c
Denial, suspension or revocation of permit. Hearing.
12-791 to 12-799
Conn. Gen. Stat. § 12-791 to 12-799