PocketLaw | Connecticut General Statutes | Insurance Companies and

Insurance Companies and Health Care Centers Taxes

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Definitions.

Section
12-201a

Definitions.

Tax on direct premiums of domestic insurance companies. Exception.

Section
12-202a

Tax on net direct subscriber charges of health care centers. Exceptions.

Section
12-202b

Tax credit for providers of HUSKY coverage.

Section
12-202c

Supplemental payments to providers of HUSKY coverage.

Tax on receipts of interest and dividends by domestic companies.

Assessment and collection of taxes.

Sections
12-204a and 12-204b

Declaration of estimated tax. Installment payments.

Section
12-204c

Installment payments. Interest on unpaid installments.

Section
12-204d

Payment and disposition of installments.

Section
12-204e

Liability of fiduciary conducting or liquidating business.

Section
12-204f

Overpayment of estimated and final taxes.

Section
12-204g

Regulations.

Annual return. Extensions.

Penalties for late filing and wilful submission of fraudulent return or document.

Oaths and subpoenas.

Application for administrative hearing and appeal therefrom to Superior Court.

Tax to be in lieu of certain other taxes.

Tax on net direct premiums of nonresident and foreign companies.

Section
12-210a

Deduction by nonresident companies of benefit payments from group health insurance premiums.

Reciprocity.

Section
12-211a

Limit on credits under this chapter. Exceptions.

Section
12-211b

Order of credits claimed.

Section
12-211c

Transfer of credit to affiliate.

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

Section
12-212a

Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.

Sections
12-212b and 12-212c

Employee welfare benefit plans; definitions. Imposition of tax.