Connecticut General Statutes
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-513. - Abatement of tax.

Connecticut General Statutes

Title 12 - Taxation

Chapter 224 - Dividends, Interest Income and Capital Gains Tax

Section 12-505. - Definitions.

Section 12-506. - Imposition of tax on dividends, interest income and capital gains.

Section 12-506a. - Exchange of property.

Section 12-506b. - Estates of deceased persons.

Section 12-506c. - Exemptions.

Section 12-506d. - Credit for tax paid in another state on gain from sale of certain property.

Section 12-506e. - Effective dates of sections 12-505 to 12-508, inclusive.

Section 12-506f. - Exemption of capital gain from sale of residence by persons sixty-five years of age or over.

Section 12-506g. - Exemption for gains subject to tax as income of a Subchapter S corporation.

Section 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.

Section 12-507. - Duties of fiduciary.

Section 12-508. - Tax return.

Section 12-508a. - Extension of time for tax return and payment to April 16, 1974.

Section 12-509. - Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.

Section 12-510. - Powers and duties of commissioner.

Section 12-511. - Deficiency assessments.

Section 12-511a. - Disclosure by taxpayer of relevant changes in federal taxable income.

Section 12-512. - Collection of tax, penalties and interest.

Section 12-513. - Abatement of tax.

Section 12-514. - Excess payments.

Section 12-515. - Refund claims.

Section 12-516. - Forms.

Section 12-517. - Extension of time for filing return and paying tax.

Section 12-517a. - Declarations of estimated tax and payment related to dividends, interest income and capital gains.

Section 12-517b. - Installment payment on account of estimated tax. Amount and when payable.

Section 12-517c. - Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required.

Section 12-518. - Enforcement. Regulations.

Section 12-519. - Penalties for wilful failure to comply with requirements of this chapter.

Section 12-520. - Report by Commissioner of Revenue Services. Confidential information.

Section 12-521. - Appeal to commissioner.

Section 12-522. - Appeal from commissioner.

Section 12-522a. - Applicability of chapter provisions limited.