Connecticut General Statutes
Chapter 224 - Dividends, Interest Income and Capital Gains Tax
Section 12-516. - Forms.

The commissioner shall design a form of return and forms for such additional statements or schedules as he may require to be filed therewith. Such forms shall provide for the setting forth of such facts as the commissioner may deem necessary for the proper enforcement of this chapter. He shall cause a supply thereof to be printed and shall furnish appropriate blank forms to each taxpayer upon application or otherwise as he may deem necessary. Failure to receive a form shall not relieve any taxpayer from the obligation to file a return under the provisions of this chapter. Each such return shall be signed by the taxpayer, or by a guardian, receiver, referee, trustee, assignee or other fiduciary or any officer or agent appointed by any court to conduct the business or conserve the assets of any taxpayer.

(June, 1969, P.A. 1, S. 37; June, 1971, P.A. 8, S. 16; P.A. 75-213, S. 48, 53; P.A. 90-160, S. 2.)
History: 1971 act replaced reference to taxpayers “in the hands of” guardians, receivers, referees, trustees, etc. with “return filed under subsection (c) of section 12-506a” and substituted person responsible for “filing such return” for person responsible “for the conduct of the affairs” of such taxpayers; P.A. 75-213 restored references to guardians, receivers, referees, trustees, etc. and to conduct of affairs of taxpayers, deleting reference to repealed Subsec. (c) of Sec. 12-506a, effective July 1, 1975, and applicable to taxable years commencing on and after January 1, 1975; P.A. 90-160 deleted the requirement that each return shall be made under oath or affirmation and inserted in lieu thereof the requirement that the return be signed by the taxpayer or the person responsible for the conduct of the taxpayer's affairs.

Structure Connecticut General Statutes

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.