Chapter
Dividends, Interest Income and Capital Gains Tax
- Conn. Gen. Stat. § 12-505— Definitions
- Conn. Gen. Stat. § 12-506— Imposition of tax on dividends, interest income and capital gains
- Conn. Gen. Stat. § 12-506a— Exchange of property
- Conn. Gen. Stat. § 12-506b— Estates of deceased persons
- Conn. Gen. Stat. § 12-506c— Exemptions
- Conn. Gen. Stat. § 12-506d— Credit for tax paid in another state on gain from sale of certain property
- Conn. Gen. Stat. § 12-506e— Effective dates of sections 12-505 to 12-508 , inclusive
- Conn. Gen. Stat. § 12-506f— Exemption of capital gain from sale of residence by persons sixty-five years of age or over
- Conn. Gen. Stat. § 12-506g— Exemption for gains subject to tax as income of a Subchapter S corporation
- Conn. Gen. Stat. § 12-506h— Deduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest
- Conn. Gen. Stat. § 12-507— Duties of fiduciary
- Conn. Gen. Stat. § 12-508— Tax return
- Conn. Gen. Stat. § 12-508a— Extension of time for tax return and payment to April 16, 1974
- Conn. Gen. Stat. § 12-509— Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty
- Conn. Gen. Stat. § 12-510— Powers and duties of commissioner
- Conn. Gen. Stat. § 12-511— Deficiency assessments
- Conn. Gen. Stat. § 12-511a— Disclosure by taxpayer of relevant changes in federal taxable income
- Conn. Gen. Stat. § 12-512— Collection of tax, penalties and interest
- Conn. Gen. Stat. § 12-513— Abatement of tax
- Conn. Gen. Stat. § 12-514— Excess payments
- Conn. Gen. Stat. § 12-515— Refund claims
- Conn. Gen. Stat. § 12-516— Forms
- Conn. Gen. Stat. § 12-517— Extension of time for filing return and paying tax
- Conn. Gen. Stat. § 12-517a— Declarations of estimated tax and payment related to dividends, interest income and capital gains
- Conn. Gen. Stat. § 12-517b— Installment payment on account of estimated tax. Amount and when payable
- Conn. Gen. Stat. § 12-517c— Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required
- Conn. Gen. Stat. § 12-518— Enforcement. Regulations
- Conn. Gen. Stat. § 12-519— Penalties for wilful failure to comply with requirements of this chapter
- Conn. Gen. Stat. § 12-520— Report by Commissioner of Revenue Services. Confidential information
- Conn. Gen. Stat. § 12-521— Appeal to commissioner
- Conn. Gen. Stat. § 12-522— Appeal from commissioner
- Conn. Gen. Stat. § 12-522a— Applicability of chapter provisions limited