Section 12-203 is repealed.
(1949 Rev., S. 1885; 1949, 1951, 1953, S. 1084d; 1957, P.A. 116; 1959, P.A. 139, S. 1; June, 1969, P.A. 1, S. 2; June, 1971, P.A. 5, S. 109; 1972, P.A. 285, S. 10; P.A. 90-28, S. 9.)
Structure Connecticut General Statutes
Chapter 207 - Insurance Companies and Health Care Centers Taxes
Section 12-201. - Definitions.
Section 12-201a. - Definitions.
Section 12-202. - Tax on direct premiums of domestic insurance companies. Exception.
Section 12-202a. - Tax on net direct subscriber charges of health care centers. Exceptions.
Section 12-202b. - Tax credit for providers of HUSKY coverage.
Section 12-202c. - Supplemental payments to providers of HUSKY coverage.
Section 12-203. - Tax on receipts of interest and dividends by domestic companies.
Section 12-204. - Assessment and collection of taxes.
Section 12-204a and 12-204b. - Declaration of estimated tax. Installment payments.
Section 12-204c. - Installment payments. Interest on unpaid installments.
Section 12-204d. - Payment and disposition of installments.
Section 12-204e. - Liability of fiduciary conducting or liquidating business.
Section 12-204f. - Overpayment of estimated and final taxes.
Section 12-204g. - Regulations.
Section 12-205. - Annual return. Extensions.
Section 12-206. - Penalties for late filing and wilful submission of fraudulent return or document.
Section 12-207. - Oaths and subpoenas.
Section 12-208. - Application for administrative hearing and appeal therefrom to Superior Court.
Section 12-209. - Tax to be in lieu of certain other taxes.
Section 12-210. - Tax on net direct premiums of nonresident and foreign companies.
Section 12-211. - Reciprocity.
Section 12-211a. - Limit on credits under this chapter. Exceptions.
Section 12-211b. - Order of credits claimed.
Section 12-211c. - Transfer of credit to affiliate.
Section 12-212b and 12-212c. - Employee welfare benefit plans; definitions. Imposition of tax.