Income Tax

  1. Law
  2. Connecticut General Statutes
  3. Taxation
  4. Income Tax

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Section
12-700

Imposition of tax on income. Rate.

Section
12-700a

Alternative minimum tax.

Section
12-700b

Computation of tax for withholding from wages and other payments and for payment of estimated tax.

Section
12-700c

Use tax table in personal income tax return form.

Section
12-701

Definitions. Regulations.

Section
12-701a

Modification to Connecticut adjusted gross income for contributions to qualified state tuition program.

Section
12-702

Exemptions.

Section
12-702a

Relief from joint tax liability.

Section
12-703

Credits based on adjusted gross income.

Section
12-704

Credits for income taxes paid to other states.

Sections
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.

Section
12-704c

Credits for taxes paid on primary residence or motor vehicle.

Section
12-704d

Credits for angel investors.

Section
12-704e

Earned income tax credit.

Section
12-704f

Credit for certain college graduates.

Section
12-704g

Modification to Connecticut adjusted gross income for certain venture capital income.

Section
12-705

Withholding of taxes from wages and other payments.

Section
12-706

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

Section
12-707

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

Section
12-708

Determination of taxable year and method of accounting changes.

Section
12-709

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

Section
12-710

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

Section
12-711

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

Section
12-711a

Repayment of income by taxpayer.

Section
12-712

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

Section
12-713

Determination of income within this state of nonresident trusts and estates.

Section
12-714

Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.

Section
12-715

Determination of income of resident partner or S corporation shareholder.

Section
12-716

Attribution of Connecticut fiduciary adjustment.

Section
12-717

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

Section
12-718

Exempt dividends.

Section
12-719

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

Sections
12-720 and 12-721

Declaration of estimated tax. Filing dates for declarations of estimated tax.

Section
12-722

Payment of estimated tax. Payment schedule for farmers and fishermen. Interest. Penalty. Credits.

Section
12-722a

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

Section
12-723

Extensions.

Section
12-724

Special rules for members of the armed forces and specified terrorist victims.

Section
12-725

Documents to be signed. Certification.

Section
12-726

Information required in returns of partnerships and S corporations doing business in this state.

Section
12-727

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

Section
12-728

Deficiency assessments. Notice. Penalty.

Section
12-729

Final assessment of deficiency. Protest. Notice of determination.

Section
12-729a

Jeopardy assessment.

Section
12-730

Appeals.

Section
12-731

Understatement of tax due to mathematical error.

Section
12-732

Refunds.

Section
12-733

Limits on time for making of deficiency assessments.

Section
12-734

Collection. Warrants. Liens. Foreclosure.

Section
12-735

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

Section
12-736

Penalty for evading or failing to collect, account for or pay over tax. Penalty for fraud.

Section
12-737

Penalties for wilful violations.

Section
12-738

Penalty for false statement relating to withholding allowance.

Section
12-739

Credit of overpayments.

Section
12-740

Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.

Section
12-741

Rules and rulings in lieu of regulations.

Section
12-742

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

Section
12-743

Contributions from refunds to special accounts.

Section
12-743a

Contributions from refunds to the Military Relief Fund.

Section
12-744

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

Section
12-745

Order of credits.

Section
12-746

Rebate.

Sections
12-747 to 12-789

Reserved for future use.

Section
12-790

Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.

Section
12-790a

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

Section
12-790b

Written disclosure by tax preparer prior to providing tax preparation services.

Section
12-790c

Denial, suspension or revocation of permit. Hearing.

Sections
12-791 to 12-799

Reserved for future use.