Connecticut · Statutes
Chapter 208
69 sections
69 sections
- Conn. Gen. Stat. § 12-213Definitions.
- Conn. Gen. Stat. § 12-214Imposition of tax. Surcharge.
- Conn. Gen. Stat. § 12-216aPayment of tax by companies having economic nexus with state. Applicability to companies treated as foreign corporations by the Internal Revenue Code.
- Conn. Gen. Stat. § 12-217Deductions from gross income. Net income and operating loss carry-over of S corporations and combined groups.
- Conn. Gen. Stat. § 12-217aaOrder of credits.
- Conn. Gen. Stat. § 12-217aaaAccumulated research and development tax credits.
- Conn. Gen. Stat. § 12-217bbbAccumulated research and experimental expenditures tax credits and accumulated research and development tax credits. Innovation investment fund tax credit auction.
- Conn. Gen. Stat. § 12-217ccTax credit for certain small businesses obtaining financing from federal Small Business Administration. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217ddTax credit for donation of land for open space or educational use.
- Conn. Gen. Stat. § 12-217eTax 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. § 12-217eeRefund of unused credits under sections 12-217j and 12-217n.
- Conn. Gen. Stat. § 12-217ffTax credit for donation of land for educational use. No credit allowed on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217gTax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
- Conn. Gen. Stat. § 12-217ggTax credit for employment expansion project.
- Conn. Gen. Stat. § 12-217iTax 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. § 12-217iiJobs creation tax credit program. No eligibility certificates issued on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217jTax credit for research and experimental expenditures.
- Conn. Gen. Stat. § 12-217jjFilm production tax credit. Regulations.
- Conn. Gen. Stat. § 12-217kkTax credit for infrastructure projects in the entertainment industry. Regulations.
- Conn. Gen. Stat. § 12-217llTax credit for digital animation production companies. Regulations.Reserved
- Conn. Gen. Stat. § 12-217mmTax credit for green buildings. No initial credit voucher issued after November 30, 2017.
- Conn. Gen. Stat. § 12-217nRolling tax credit for research and development expenses. Carryforward limit.
- Conn. Gen. Stat. § 12-217nnQualified small business job creation tax credit program. No credit allowed in income years commencing on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217ooVocational rehabilitation job creation tax credit program. No credit allowed for income years commencing on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217ppJob expansion tax credit program. No credit allowed for new jobs created on or after January 1, 2014.
- Conn. Gen. Stat. § 12-217qqTax credit for employers making student loan payments.Reserved
- Conn. Gen. Stat. § 12-217rrTax credits for cash contributions to youth development organizations. Sunset.Reserved
- Conn. Gen. Stat. § 12-217ssTax credits for share plan program.
- Conn. Gen. Stat. § 12-217tTax credit for personal property taxes paid on electronic data processing equipment.
- Conn. Gen. Stat. § 12-217ttTax credit for contributions into ABLE accounts of employees.
- Conn. Gen. Stat. § 12-217uTax credit for financial institutions constructing new facilities and creating new jobs. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217w*(See end of section for amended version and effective date.) Tax credit for investment in fixed capital.
- Conn. Gen. Stat. § 12-217xTax credit for human capital investment.
- Conn. Gen. Stat. § 12-217zzLimit on credits under this chapter.
- Conn. Gen. Stat. § 12-218Apportionment of net income.
- Conn. Gen. Stat. § 12-218aApportionment of tax on insurance company.
- Conn. Gen. Stat. § 12-218bApportionment of net income of financial service companies.
- Conn. Gen. Stat. § 12-218cRestrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
- Conn. Gen. Stat. § 12-218dRestriction on the deductibility of interest expenses or costs related to certain transactions with related members.
- Conn. Gen. Stat. § 12-218eCombined group's net income. Apportionment percentage. Net operating loss. Carryover. Additional tax base. Nexus combined base tax.
- Conn. Gen. Stat. § 12-218fCombined group determined on world-wide basis, affiliated group basis or water's-edge basis. Tax havens.
- Conn. Gen. Stat. § 12-218gNet deferred tax liability and assets. Deductions.
- Conn. Gen. Stat. § 12-218hValuation allowance. Deductions.
- Conn. Gen. Stat. § 12-219Capital base tax. Phase-out. Surcharge.
- Conn. Gen. Stat. § 12-219aApportionment of tax base in and out of state. Insurance companies excepted.
- Conn. Gen. Stat. § 12-219bElection with respect to apportionment of net income.
- Conn. Gen. Stat. § 12-221aPetition for alternative method of apportionment. Regulations.
- Conn. Gen. Stat. § 12-222Annual return. Designated taxable member of combined group. Duties.
- Conn. Gen. Stat. § 12-223aCombined corporation business tax return.
- Conn. Gen. Stat. § 12-223bIntercompany rents and business receipts.
- Conn. Gen. Stat. § 12-223fPreference tax due from corporations filing a combined return.
- Conn. Gen. Stat. § 12-224Return of fiduciary.
- Conn. Gen. Stat. § 12-225Supplemental and amended returns. Refund claim.
- Conn. Gen. Stat. § 12-226Correction of returns; additional tax; refunds.
- Conn. Gen. Stat. § 12-226aAdjustments by the commissioner. Regulations.
- Conn. Gen. Stat. § 12-227Interest on refunds.
- Conn. Gen. Stat. § 12-229Failure to pay tax or make return. Penalty. Waiver of penalty authorized.
- Conn. Gen. Stat. § 12-231Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
- Conn. Gen. Stat. § 12-233Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.
- Conn. Gen. Stat. § 12-234Settlement with Treasurer.
- Conn. Gen. Stat. § 12-236Hearing by commissioner.
- Conn. Gen. Stat. § 12-237Appeal.
- Conn. Gen. Stat. § 12-240Publication and disclosure of information.
- Conn. Gen. Stat. § 12-242Regulations.
- Conn. Gen. Stat. § 12-242dInstallment payment of estimated tax. Interest on underpayments.
- Conn. Gen. Stat. § 12-242eDisposition of installments.
- Conn. Gen. Stat. § 12-242fObligations of fiduciary.
- Conn. Gen. Stat. § 12-242gOverpayments.
- Conn. Gen. Stat. § 12-242hRegulations.