Connecticut General Statutes|Chapter 229 - Income Tax

Sec. 12-700. Imposition of tax on income. Rate.

Sec. 12-700a. Alternative minimum tax.

Sec. 12-700b. Computation of tax for withholding from wages and other payments and for payment of estimated tax.

Sec. 12-700c. Use tax table in personal income tax return form.

Sec. 12-701. Definitions. Regulations.

Sec. 12-701a. Modification to Connecticut adjusted gross income for contributions to qualified state tuition program.

Sec. 12-702. Exemptions.

Sec. 12-702a. Relief from joint tax liability.

Sec. 12-703. Credits based on adjusted gross income.

Sec. 12-704. Credits for income taxes paid to other states.

Secs. 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.

Sec. 12-704c. Credits for taxes paid on primary residence or motor vehicle.

Sec. 12-704d. Credits for angel investors.

Sec. 12-704e. Earned income tax credit.

Sec. 12-704f. Credit for certain college graduates.

Sec. 12-704g. Modification to Connecticut adjusted gross income for certain venture capital income.

Sec. 12-705. Withholding of taxes from wages and other payments.

Sec. 12-706. Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.

Sec. 12-707. Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.

Sec. 12-708. Determination of taxable year and method of accounting changes.

Sec. 12-709. Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.

Sec. 12-710. Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.

Sec. 12-711. Determination of income, gain, loss and deduction derived from or connected with sources within this state.

Sec. 12-711a. Repayment of income by taxpayer.

Sec. 12-712. Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.

Sec. 12-713. Determination of income within this state of nonresident trusts and estates.

Sec. 12-714. Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.

Sec. 12-715. Determination of income of resident partner or S corporation shareholder.

Sec. 12-716. Attribution of Connecticut fiduciary adjustment.

Sec. 12-717. Determination of income within this state of a part-year resident. Change of status.

Sec. 12-718. Exempt dividends.

Sec. 12-719. Filing of returns. Returns for partnerships, S corporations and pass-through entities; sunset. Returns for nonresident athletes of professional teams.

Secs. 12-720 and 12-721. Declaration of estimated tax. Filing dates for declarations of estimated tax.

Sec. 12-722. Payment of estimated tax. Payment schedule for farmers and fishermen. Interest. Penalty. Credits.

Sec. 12-722a. No accrual of interest on underpayment of tax created by public act 15-244*.

Sec. 12-723. Extensions.

Sec. 12-724. Special rules for members of the armed forces and specified terrorist victims.

Sec. 12-725. Documents to be signed. Certification.

Sec. 12-726. Information required in returns of partnerships and S corporations doing business in this state.

Sec. 12-727. Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.

Sec. 12-728. Deficiency assessments. Notice. Penalty.

Sec. 12-729. Final assessment of deficiency. Protest. Notice of determination.

Sec. 12-729a. Jeopardy assessment.

Sec. 12-730. Appeals.

Sec. 12-731. Understatement of tax due to mathematical error.

Sec. 12-732. Refunds.

Sec. 12-733. Limits on time for making of deficiency assessments.

Sec. 12-734. Collection. Warrants. Liens. Foreclosure.

Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.

Sec. 12-736. Penalty for evading or failing to collect, account for or pay over tax. Penalty for fraud.

Sec. 12-737. Penalties for wilful violations.

Sec. 12-738. Penalty for false statement relating to withholding allowance.

Sec. 12-739. Credit of overpayments.

Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.

Sec. 12-741. Rules and rulings in lieu of regulations.

Sec. 12-742. Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.

Sec. 12-743. Contributions from refunds to special accounts.

Sec. 12-743a. Contributions from refunds to the Military Relief Fund.

Sec. 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount.

Sec. 12-745. Order of credits.

Sec. 12-746. Rebate.

Secs. 12-747 to 12-789.

Sec. 12-790. Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.

Sec. 12-790a. Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.

Sec. 12-790b. Written disclosure by tax preparer prior to providing tax preparation services.

Sec. 12-790c. Denial, suspension or revocation of permit. Hearing.

Secs. 12-791 to 12-799.