Connecticut · Statutes
Chapter 229
52 sections
52 sections
- Conn. Gen. Stat. § 12-700Imposition of tax on income. Rates.
- Conn. Gen. Stat. § 12-700aAlternative minimum tax.
- Conn. Gen. Stat. § 12-701Definitions. Regulations.
- Conn. Gen. Stat. § 12-702Exemptions.
- Conn. Gen. Stat. § 12-702aRelief from joint tax liability.
- Conn. Gen. Stat. § 12-704Credits for income taxes paid to other states.
- Conn. Gen. Stat. § 12-704cCredits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax.
- Conn. Gen. Stat. § 12-704dCredits for angel investors.Reserved
- Conn. Gen. Stat. § 12-704eEarned income tax credit.
- Conn. Gen. Stat. § 12-704gModification to Connecticut adjusted gross income for certain venture capital income.
- Conn. Gen. Stat. § 12-705Withholding of taxes from wages and other payments.
- Conn. Gen. Stat. § 12-706Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.
- Conn. Gen. Stat. § 12-707Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.
- Conn. Gen. Stat. § 12-708Determination of taxable year and method of accounting changes.
- Conn. Gen. Stat. § 12-711Determination of income, gain, loss and deduction derived from or connected with sources within this state.
- Conn. Gen. Stat. § 12-711aRepayment of income by taxpayer.
- Conn. Gen. Stat. § 12-712Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.
- Conn. Gen. Stat. § 12-713Determination of income within this state of nonresident trusts and estates.
- Conn. Gen. Stat. § 12-714Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.
- Conn. Gen. Stat. § 12-715Determination of income of resident partner or S corporation shareholder.
- Conn. Gen. Stat. § 12-716Attribution of Connecticut fiduciary adjustment.
- Conn. Gen. Stat. § 12-717Determination of income within this state of a part-year resident. Change of status.
- Conn. Gen. Stat. § 12-719Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams.
- Conn. Gen. Stat. § 12-722Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen.
- Conn. Gen. Stat. § 12-722aNo accrual of interest on underpayment of tax created by public act 15-244*.
- Conn. Gen. Stat. § 12-724Special rules for members of the armed forces and specified terrorist victims.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-725Documents to be signed. Certification.
- Conn. Gen. Stat. § 12-726Information required in returns of partnerships and S corporations doing business in this state.
- Conn. Gen. Stat. § 12-727Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.
- Conn. Gen. Stat. § 12-728Deficiency assessments. Notice. Penalty.
- Conn. Gen. Stat. § 12-729Final assessment of deficiency. Protest. Notice of determination.
- Conn. Gen. Stat. § 12-729aJeopardy assessment.
- Conn. Gen. Stat. § 12-730Appeals.
- Conn. Gen. Stat. § 12-732Refunds.
- Conn. Gen. Stat. § 12-733Limits on time for making of deficiency assessments.
- Conn. Gen. Stat. § 12-735Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.
- Conn. Gen. Stat. § 12-736Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.
- Conn. Gen. Stat. § 12-737Penalties for wilful violations.
- Conn. Gen. Stat. § 12-738Penalty for false statement relating to withholding allowance.
- Conn. Gen. Stat. § 12-739Credit of overpayments.
- Conn. Gen. Stat. § 12-740Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.
- Conn. Gen. Stat. § 12-742Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.
- Conn. Gen. Stat. § 12-743Contributions from refunds to special accounts.
- Conn. Gen. Stat. § 12-743aContributions from refunds to the Military Relief Fund.
- Conn. Gen. Stat. § 12-744Amount required to be shown on a form when item is other than a whole-dollar amount.
- Conn. Gen. Stat. § 12-745Order of credits.
- Conn. Gen. Stat. § 12-746Rebate.
- Conn. Gen. Stat. § 12-790Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.
- Conn. Gen. Stat. § 12-790aTax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.
- Conn. Gen. Stat. § 12-790bWritten disclosure by tax preparer prior to providing tax preparation services.
- Conn. Gen. Stat. § 12-790cDenial, suspension or revocation of permit. Hearing.