Sections 12-704a and 12-704b are repealed, effective July 1, 1997.
(May Sp. Sess. P.A. 94-4, S. 79, 85; P.A. 95-160, S. 31, 64, 69; P.A. 96-139, S. 7, 12, 13; 96-180, S. 138, 166; P.A. 97-309, S. 22, 23.)
Structure Connecticut General Statutes
Section 12-700. - Imposition of tax on income. Rate.
Section 12-700a. - Alternative minimum tax.
Section 12-700c. - Use tax table in personal income tax return form.
Section 12-701. - Definitions. Regulations.
Section 12-701a. - Subtraction for contributions to qualified state tuition program.
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 12-704c. - 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. - Credit for certain college graduates.
Section 12-704h. - State child tax credit plan.
Section 12-704i. - Credit for birth of stillborn child.
Section 12-705. - Withholding of taxes from wages and other payments.
Section 12-708. - Determination of taxable year and method of accounting changes.
Section 12-711a. - Repayment of income by taxpayer.
Section 12-713. - Determination of income within this state of nonresident trusts and estates.
Section 12-715. - Determination of income of resident partner or S corporation shareholder.
Section 12-716. - Attribution of Connecticut fiduciary adjustment.
Section 12-718. - Exempt dividends.
Section 12-722a. - No accrual of interest on underpayment of tax created by public act 15-244*.
Section 12-724. - Special rules for members of the armed forces and specified terrorist victims.
Section 12-725. - Documents to be signed. Certification.
Section 12-728. - Deficiency assessments. Notice. Penalty.
Section 12-729. - Final assessment of deficiency. Protest. Notice of determination.
Section 12-729a. - Jeopardy assessment.
Section 12-731. - Understatement of tax due to mathematical error.
Section 12-733. - Limits on time for making of deficiency assessments.
Section 12-734. - Collection. Warrants. Liens. Foreclosure.
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 12-741. - Rules and rulings in lieu of regulations.
Section 12-743. - Contributions from refunds to special accounts.
Section 12-743a. - Contributions from refunds to the Military Relief Fund.
Section 12-745. - Order of credits.
Section 12-790b. - Written disclosure by tax preparer prior to providing tax preparation services.
Section 12-790c. - Denial, suspension or revocation of permit. Hearing.