Chapter 229 - Income Tax
- 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.
- Section 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 - (Note: This section is effective January 1, 2019.) 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. Returns for nonresident athletes of professional teams.
- Section 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.
- Section 12-790 - Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.
- Section 12-790a - (Note: This section is effective October 1, 2018.) Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.
- Section 12-790b - (Note: This section is effective October 1, 2018.) Written disclosure by tax preparer prior to providing tax preparation services.
- Section 12-790c - (Note: This section is effective October 1, 2018.) Denial, suspension or revocation of permit. Hearing.
