Connecticut General Statutes|Chapter 207 - Insurance Companies and Health Care Centers Taxes

Sec. 12-201. Definitions.

Sec. 12-201a. Definitions.

Sec. 12-202. Tax on direct premiums of domestic insurance companies. Exception.

Sec. 12-202a. Tax on net direct subscriber charges of health care centers. Exceptions.

Sec. 12-202b. Tax credit for providers of HUSKY coverage.

Sec. 12-202c. Supplemental payments to providers of HUSKY coverage.

Sec. 12-203. Tax on receipts of interest and dividends by domestic companies.

Sec. 12-204. Assessment and collection of taxes.

Secs. 12-204a and 12-204b. Declaration of estimated tax. Installment payments.

Sec. 12-204c. Installment payments. Interest on unpaid installments.

Sec. 12-204d. Payment and disposition of installments.

Sec. 12-204e. Liability of fiduciary conducting or liquidating business.

Sec. 12-204f. Overpayment of estimated and final taxes.

Sec. 12-204g. Regulations.

Sec. 12-205. Annual return. Extensions.

Sec. 12-206. Penalties for late filing and wilful submission of fraudulent return or document.

Sec. 12-207. Oaths and subpoenas.

Sec. 12-208. Application for administrative hearing and appeal therefrom to Superior Court.

Sec. 12-209. Tax to be in lieu of certain other taxes.

Sec. 12-210. Tax on net direct premiums of nonresident and foreign companies.

Sec. 12-210a. Deduction by nonresident companies of benefit payments from group health insurance premiums.

Sec. 12-211. Reciprocity.

Sec. 12-211a. Limit on credits under this chapter. Exceptions.

Sec. 12-211b. Order of credits claimed.

Sec. 12-211c. Transfer of credit to affiliate.

Sec. 12-212. Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.

Sec. 12-212a. Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.

Secs. 12-212b and 12-212c. Employee welfare benefit plans; definitions. Imposition of tax.

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