PocketLaw | Connecticut General Statutes | Dividends, Interest Income

Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest.

Section
12-507

Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.

Section
12-510

Powers and duties of commissioner.

Section
12-511

Deficiency assessments.

Section
12-511a

Disclosure by taxpayer of relevant changes in federal taxable income.

Section
12-512

Collection of tax, penalties and interest.

Section
12-513

Abatement of tax.

Section
12-514

Excess payments.

Section
12-515

Refund claims.

Section
12-516

Forms.

Section
12-517

Extension of time for filing return and paying tax.

Section
12-517a

Declarations of estimated tax and payment related to dividends, interest income and capital gains.

Section
12-517b

Installment payment on account of estimated tax. Amount and when payable.

Section
12-517c

Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required.

Section
12-518

Enforcement. Regulations.

Section
12-519

Penalties for wilful failure to comply with requirements of this chapter.

Section
12-520

Report by Commissioner of Revenue Services. Confidential information.

Section
12-521

Appeal to commissioner.

Section
12-522

Appeal from commissioner.

Section
12-522a

Dividends, Interest Income and Capital Gains Tax

Checkout our iOS App for a better way to browser and research.

Definitions.

Imposition of tax on dividends, interest income and capital gains.

Exchange of property.

Estates of deceased persons.

Exemptions.

Credit for tax paid in another state on gain from sale of certain property.

Effective dates of sections 12-505 to 12-508, inclusive.

Exemption of capital gain from sale of residence by persons sixty-five years of age or over.

Exemption for gains subject to tax as income of a Subchapter S corporation.

Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest.

Duties of fiduciary.

Tax return.

Extension of time for tax return and payment to April 16, 1974.

Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.

Powers and duties of commissioner.

Deficiency assessments.

Disclosure by taxpayer of relevant changes in federal taxable income.

Collection of tax, penalties and interest.

Abatement of tax.

Excess payments.

Refund claims.

Forms.

Extension of time for filing return and paying tax.

Declarations of estimated tax and payment related to dividends, interest income and capital gains.

Installment payment on account of estimated tax. Amount and when payable.

Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required.

Enforcement. Regulations.

Penalties for wilful failure to comply with requirements of this chapter.

Report by Commissioner of Revenue Services. Confidential information.

Appeal to commissioner.

Appeal from commissioner.

Applicability of chapter provisions limited.