Chapter

Income Tax

Conn. Gen. Stat. § 12-700— Imposition of tax on income. Rates
Conn. Gen. Stat. § 12-700a— Alternative minimum tax
Conn. Gen. Stat. § 12-700b— Computation of tax for withholding from wages and other payments and for payment of estimated tax
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— Subtraction for contributions to qualified state tuition program
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— Tax credit for personal property taxes paid on motor vehicles. Tax credit for portion of property tax paid on primary residence or motor vehicle
Conn. Gen. Stat. § 12-704c— Credits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax
Conn. Gen. Stat. § 12-704d— Credits for angel investors
Conn. Gen. Stat. § 12-704e— Earned income tax credit
Conn. Gen. Stat. § 12-704f— Credit for certain college graduates
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 delivery of a fetus born dead for which a fetal death certificate has been filed
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. Returns for nonresident athletes of professional teams
Conn. Gen. Stat. § 12-720— Declaration of estimated tax. Filing dates for declarations of estimated tax
Conn. Gen. Stat. § 12-722— Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen
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. § 12-724a— (Formerly Sec. 12-62s). Homeownership incentive program. Income tax exemption for owners of owner-occupied homes and eligible renters within homeownership incentive tract
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 failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud
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
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