Chapter 229. Income Tax
Index
- Conn. Gen. Stat. § 12-700 Imposition of Tax On Income. Rate
- Conn. Gen. Stat. § 12-700a Alternative Minimum Tax
- Conn. Gen. Stat. § 12-700b [Repealed]
- Conn. Gen. Stat. § 12-700c Use Tax Table In Personal Income Tax Return Form
- Conn. Gen. Stat. § 12-701 Definitions. Regulations
- Conn. Gen. Stat. § 12-701a Modification to Connecticut Adjusted Gross Income For Contributions to Qualified State Tuition Program
- Conn. Gen. Stat. § 12-701 [Effective 1/1/2024] Definitions. Regulations
- Conn. Gen. Stat. § 12-702 Exemptions
- Conn. Gen. Stat. § 12-702a Relief From Joint Tax Liability
- Conn. Gen. Stat. § 12-703 Credits Based On Adjusted Gross Income
- Conn. Gen. Stat. § 12-704 Credits For Income Taxes Paid to Other States
- Conn. Gen. Stat. § 12-704a and 12-704b [Repealed]
- Conn. Gen. Stat. § 12-704c Credits For Taxes Paid On Primary Residence Or Motor Vehicle
- Conn. Gen. Stat. § 12-704d Credits For Angel Investors
- Conn. Gen. Stat. § 12-704e Earned Income Tax Credit
- Conn. Gen. Stat. § 12-704f [Repealed]
- Conn. Gen. Stat. § 12-704g Modification to Connecticut Adjusted Gross Income For Certain Venture Capital Income
- Conn. Gen. Stat. § 12-704h State Child Tax Credit Plan
- Conn. Gen. Stat. § 12-704i Credit For the Birth of a Stillborn Child
- Conn. Gen. Stat. § 12-705 Withholding of Taxes From Wages and Other Payments
- Conn. Gen. Stat. § 12-706 Agreements With Other Jurisdictions. Written Statement Furnished to Employees and Payees. Treatment of Taxes Withheld
- Conn. Gen. Stat. § 12-707 Payment to Commissioner of Taxes Withheld By Employers, Payers Or Purchasers of a Business. Security
- Conn. Gen. Stat. § 12-708 Determination of Taxable Year and Method of Accounting Changes
- Conn. Gen. Stat. § 12-709 Exemption Under Section 12-702 Not Applicable to Trusts Or Estates. Taxes Payable By Fiduciary
- Conn. Gen. Stat. § 12-710 Persons Subject to Corporation Business Tax Not Taxable Under This Chapter. Persons Exempt From Federal Taxation Exempt From Taxation Under This Chapter
- Conn. Gen. Stat. § 12-711 Determination of Income, Gain, Loss and Deduction Derived From Or Connected With Sources Within This State
- Conn. Gen. Stat. § 12-711a Repayment of Income By Taxpayer
- Conn. Gen. Stat. § 12-712 Determination of Nonresident Partner’s, Shareholder's Or Beneficiary's Share of Income Within the State
- Conn. Gen. Stat. § 12-713 Determination of Income Within This State of Nonresident Trusts and Estates
- Conn. Gen. Stat. § 12-714 Determination of Share of Nonresident Estate Or Trust and Nonresident Beneficiary In Income Within This State
- Conn. Gen. Stat. § 12-715 Determination of Income of Resident Partner Or S Corporation Shareholder
- Conn. Gen. Stat. § 12-716 Attribution of Connecticut Fiduciary Adjustment
- Conn. Gen. Stat. § 12-717 Determination of Income Within This State of a Part-Year Resident. Change of Status
- Conn. Gen. Stat. § 12-718 Exempt Dividends
- Conn. Gen. Stat. § 12-719 Filing of Returns. Returns For Partnerships, S Corporations and Pass-Through Entities; Sunset. Returns For Nonresident Athletes of Professional Teams
- Conn. Gen. Stat. § 12-720 and 12-721 [Repealed]
- Conn. Gen. Stat. § 12-722 Payment of Estimated Tax. Payment Schedule For Farmers and Fishermen. Interest. Penalty. Credits
- Conn. Gen. Stat. § 12-719 [Effective 1/1/2024] Filing of Returns. Returns For Partnerships, S Corporations and Pass-Through Entities; Sunset. Returns For Nonresident Athletes of Professional Teams
- Conn. Gen. Stat. § 12-722a No Accrual of Interest On Underpayment of Tax Created By Public Act 15-244*
- Conn. Gen. Stat. § 12-723 Extensions
- Conn. Gen. Stat. § 12-724 Special Rules For Members of the Armed Forces and Specified Terrorist Victims
- Conn. Gen. Stat. § 12-725 Documents to Be Signed. Certification
- Conn. Gen. Stat. § 12-726 Information Required In Returns of Partnerships and S Corporations Doing Business In This State
- Conn. Gen. Stat. § 12-727 Informational Returns From Persons Making Payments. Notice of Changes In Federal Tax Return. Filing Amended Returns
- Conn. Gen. Stat. § 12-728 Deficiency Assessments. Notice. Penalty
- Conn. Gen. Stat. § 12-729 Final Assessment of Deficiency. Protest. Notice of Determination
- Conn. Gen. Stat. § 12-729a Jeopardy Assessment
- Conn. Gen. Stat. § 12-730 Appeals
- Conn. Gen. Stat. § 12-731 Understatement of Tax Due to Mathematical Error
- Conn. Gen. Stat. § 12-732 Refunds
- Conn. Gen. Stat. § 12-733 Limits On Time For Making of Deficiency Assessments
- Conn. Gen. Stat. § 12-734 Collection. Warrants. Liens. Foreclosure
- Conn. Gen. Stat. § 12-735 Failure to Pay Tax Or Make Return. Penalty. Waiver of Penalties. Penalty For Failure to File Statement of Payment to Another Person
- Conn. Gen. Stat. § 12-736 Penalty For Evading Or Failing to Collect, Account For Or Pay Over Tax. Penalty For Fraud
- Conn. Gen. Stat. § 12-733 [Effective 1/1/2024] Limits On Time For Making of Deficiency Assessments
- Conn. Gen. Stat. § 12-737 Penalties For Wilful Violations
- Conn. Gen. Stat. § 12-738 Penalty For False Statement Relating to Withholding Allowance
- Conn. Gen. Stat. § 12-739 Credit of Overpayments
- Conn. Gen. Stat. § 12-740 Administration and Enforcement. Keeping of Records. Examination of Records. Hearings. Testimony
- Conn. Gen. Stat. § 12-741 Rules and Rulings In Lieu of Regulations
- Conn. Gen. Stat. § 12-742 Withholding of Refund From Persons Owing Debts Or Obligations to the State Or In Default of Certain Student Loans
- Conn. Gen. Stat. § 12-743 Contributions From Refunds to Special Accounts
- Conn. Gen. Stat. § 12-743a Contributions From Refunds to the Military Relief Fund
- Conn. Gen. Stat. § 12-744 Amount Required to Be Shown On a Form When Item Is Other Than a Whole-Dollar Amount
- Conn. Gen. Stat. § 12-745 Order of Credits
- Conn. Gen. Stat. § 12-746 Rebate
- Conn. Gen. Stat. § 12-747 to 12-789 Reserved For Future Use
- Conn. Gen. Stat. § 12-790 Persons Providing Tax Preparation Services and Facilitators. Definitions. Prohibited Activities. Penalty
- Conn. Gen. Stat. § 12-790a Tax Preparers and Facilitators. Permits. Penalties. Inactive Permit Status. Exemptions. Confidentiality of Personal Financial Information Gathered Pursuant to an Investigation
- Conn. Gen. Stat. § 12-790b Written Disclosure By Tax Preparer Prior to Providing Tax Preparation Services
- Conn. Gen. Stat. § 12-790c Denial, Suspension Or Revocation of Permit. Hearing
- Conn. Gen. Stat. § 12-791 to 12-799 Reserved For Future Use