Connecticut · Statutes
Chapter 208
69 sections
69 sections
- Conn. Gen. Stat. § 12-213Sec. 12-213. Definitions.
- Conn. Gen. Stat. § 12-214Sec. 12-214. Imposition of tax. Surcharge.
- Conn. Gen. Stat. § 12-216aSec. 12-216a. Payment of tax by companies having economic nexus with state. Applicability to companies treated as foreign corporations by the Internal Revenue Code.
- Conn. Gen. Stat. § 12-217Sec. 12-217. Deductions from gross income. Net income and operating loss carry-over of S corporations and combined groups.
- Conn. Gen. Stat. § 12-217aaSec. 12-217aa. Order of credits.
- Conn. Gen. Stat. § 12-217aaaSec. 12-217aaa. Accumulated research and development tax credits.
- Conn. Gen. Stat. § 12-217bbbSec. 12-217bbb. Accumulated research and experimental expenditures tax credits and accumulated research and development tax credits. Innovation investment fund tax credit auction.
- Conn. Gen. Stat. § 12-217ccSec. 12-217cc. Tax credit for certain small businesses obtaining financing from federal Small Business Administration. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217ddSec. 12-217dd. Tax credit for donation of land for open space or educational use.
- Conn. Gen. Stat. § 12-217eSec. 12-217e. Tax credits for certain manufacturing, service and eligible facilities. No credit to be first claimed for income years commencing on or after January 1, 2018.
- Conn. Gen. Stat. § 12-217eeSec. 12-217ee. Refund of unused credits under sections 12-217j and 12-217n.
- Conn. Gen. Stat. § 12-217ffSec. 12-217ff. Tax credit for donation of land for educational use. No credit allowed on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217gSec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
- Conn. Gen. Stat. § 12-217ggSec. 12-217gg. Tax credit for employment expansion project.
- Conn. Gen. Stat. § 12-217iSec. 12-217i. Tax credits for investments in vehicles powered by clean alternative fuels or electricity, for construction of or improvements to alternative fuel filling stations and for converting motor vehicles to utilize alternative fuels. For income years commencing prior to January 1, 2008.
- Conn. Gen. Stat. § 12-217iiSec. 12-217ii. Jobs creation tax credit program. No eligibility certificates issued on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217jSec. 12-217j. Tax credit for research and experimental expenditures.
- Conn. Gen. Stat. § 12-217jjSec. 12-217jj. Film production tax credit. Regulations.
- Conn. Gen. Stat. § 12-217kkSec. 12-217kk. Tax credit for infrastructure projects in the entertainment industry. Regulations.
- Conn. Gen. Stat. § 12-217llSec. 12-217ll. Tax credit for digital animation production companies. Regulations.Reserved
- Conn. Gen. Stat. § 12-217mmSec. 12-217mm. Tax credit for green buildings. No initial credit voucher issued after November 30, 2017.
- Conn. Gen. Stat. § 12-217nSec. 12-217n. Rolling tax credit for research and development expenses. Carryforward limit.
- Conn. Gen. Stat. § 12-217nnSec. 12-217nn. Qualified small business job creation tax credit program. No credit allowed in income years commencing on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217ooSec. 12-217oo. Vocational rehabilitation job creation tax credit program. No credit allowed for income years commencing on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217ppSec. 12-217pp. Job expansion tax credit program. No credit allowed for new jobs created on or after January 1, 2014.
- Conn. Gen. Stat. § 12-217qqSec. 12-217qq. Tax credit for employers making student loan payments.Reserved
- Conn. Gen. Stat. § 12-217rrSec. 12-217rr. Tax credits for cash contributions to youth development organizations. Sunset.Reserved
- Conn. Gen. Stat. § 12-217ssSec. 12-217ss. Tax credits for share plan program.
- Conn. Gen. Stat. § 12-217tSec. 12-217t. Tax credit for personal property taxes paid on electronic data processing equipment.
- Conn. Gen. Stat. § 12-217ttSec. 12-217tt. Tax credit for contributions into ABLE accounts of employees.
- Conn. Gen. Stat. § 12-217uSec. 12-217u. Tax credit for financial institutions constructing new facilities and creating new jobs. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217wSec. 12-217w. *(See end of section for amended version and effective date.) Tax credit for investment in fixed capital.
- Conn. Gen. Stat. § 12-217xSec. 12-217x. Tax credit for human capital investment.
- Conn. Gen. Stat. § 12-217zzSec. 12-217zz. Limit on credits under this chapter.
- Conn. Gen. Stat. § 12-218Sec. 12-218. Apportionment of net income.
- Conn. Gen. Stat. § 12-218aSec. 12-218a. Apportionment of tax on insurance company.
- Conn. Gen. Stat. § 12-218bSec. 12-218b. Apportionment of net income of financial service companies.
- Conn. Gen. Stat. § 12-218cSec. 12-218c. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
- Conn. Gen. Stat. § 12-218dSec. 12-218d. Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.
- Conn. Gen. Stat. § 12-218eSec. 12-218e. Combined group's net income. Apportionment percentage. Net operating loss. Carryover. Additional tax base. Nexus combined base tax.
- Conn. Gen. Stat. § 12-218fSec. 12-218f. Combined group determined on world-wide basis, affiliated group basis or water's-edge basis. Tax havens.
- Conn. Gen. Stat. § 12-218gSec. 12-218g. Net deferred tax liability and assets. Deductions.
- Conn. Gen. Stat. § 12-218hSec. 12-218h. Valuation allowance. Deductions.
- Conn. Gen. Stat. § 12-219Sec. 12-219. Capital base tax. Phase-out. Surcharge.
- Conn. Gen. Stat. § 12-219aSec. 12-219a. Apportionment of tax base in and out of state. Insurance companies excepted.
- Conn. Gen. Stat. § 12-219bSec. 12-219b. Election with respect to apportionment of net income.
- Conn. Gen. Stat. § 12-221aSec. 12-221a. Petition for alternative method of apportionment. Regulations.
- Conn. Gen. Stat. § 12-222Sec. 12-222. Annual return. Designated taxable member of combined group. Duties.
- Conn. Gen. Stat. § 12-223aSec. 12-223a. Combined corporation business tax return.
- Conn. Gen. Stat. § 12-223bSec. 12-223b. Intercompany rents and business receipts.
- Conn. Gen. Stat. § 12-223fSec. 12-223f. Preference tax due from corporations filing a combined return.
- Conn. Gen. Stat. § 12-224Sec. 12-224. Return of fiduciary.
- Conn. Gen. Stat. § 12-225Sec. 12-225. Supplemental and amended returns. Refund claim.
- Conn. Gen. Stat. § 12-226Sec. 12-226. Correction of returns; additional tax; refunds.
- Conn. Gen. Stat. § 12-226aSec. 12-226a. Adjustments by the commissioner. Regulations.
- Conn. Gen. Stat. § 12-227Sec. 12-227. Interest on refunds.
- Conn. Gen. Stat. § 12-229Sec. 12-229. Failure to pay tax or make return. Penalty. Waiver of penalty authorized.
- Conn. Gen. Stat. § 12-231Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
- Conn. Gen. Stat. § 12-233Sec. 12-233. Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.
- Conn. Gen. Stat. § 12-234Sec. 12-234. Settlement with Treasurer.
- Conn. Gen. Stat. § 12-236Sec. 12-236. Hearing by commissioner.
- Conn. Gen. Stat. § 12-237Sec. 12-237. Appeal.
- Conn. Gen. Stat. § 12-240Sec. 12-240. Publication and disclosure of information.
- Conn. Gen. Stat. § 12-242Sec. 12-242. Regulations.
- Conn. Gen. Stat. § 12-242dSec. 12-242d. Installment payment of estimated tax. Interest on underpayments.
- Conn. Gen. Stat. § 12-242eSec. 12-242e. Disposition of installments.
- Conn. Gen. Stat. § 12-242fSec. 12-242f. Obligations of fiduciary.
- Conn. Gen. Stat. § 12-242gSec. 12-242g. Overpayments.
- Conn. Gen. Stat. § 12-242hSec. 12-242h. Regulations.