The taxes imposed by this chapter and chapter 208 shall be in lieu of all other taxes upon the intangible assets of any domestic insurance company, or the income therefrom, and shall be in lieu of all other taxes upon the franchises of domestic companies taxable hereunder; but such companies shall be taxable upon all real and tangible personal property not specifically exempt by law.
(1949 Rev., S. 1891; P.A. 73-350, S. 3, 27.)
History: P.A. 73-350 included reference to taxes under chapter 208, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.
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.