Connecticut General Statutes
Chapter 229 - Income Tax
Section 12-709. - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.

Connecticut General Statutes

Title 12 - Taxation

Chapter 229 - Income Tax

Section 12-700. - Imposition of tax on income. Rate.

Section 12-700a. - Alternative minimum tax.

Section 12-700b. - Computation of tax for withholding from wages and other payments and for payment of estimated 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 12-702. - Exemptions.

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 12-704a and 12-704b. - Tax credit for personal property taxes paid on motor vehicles. Tax credit for portion of property tax paid on primary residence or motor vehicle.

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 12-704g. - Modification to Connecticut adjusted gross income for certain venture capital income.

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 12-706. - Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.

Section 12-707. - Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.

Section 12-708. - Determination of taxable year and method of accounting changes.

Section 12-709. - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.

Section 12-710. - Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.

Section 12-711. - Determination of income, gain, loss and deduction derived from or connected with sources within this state.

Section 12-711a. - Repayment of income by taxpayer.

Section 12-712. - Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.

Section 12-713. - Determination of income within this state of nonresident trusts and estates.

Section 12-714. - Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.

Section 12-715. - Determination of income of resident partner or S corporation shareholder.

Section 12-716. - Attribution of Connecticut fiduciary adjustment.

Section 12-717. - Determination of income within this state of a part-year resident. Change of status.

Section 12-718. - Exempt dividends.

Section 12-719. - Filing of returns. Returns for partnerships, S corporations and pass-through entities; sunset. Returns for nonresident athletes of professional teams.

Section 12-720 and 12-721. - Declaration of estimated tax. Filing dates for declarations of estimated tax.

Section 12-722. - Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen.

Section 12-722a. - No accrual of interest on underpayment of tax created by public act 15-244*.

Section 12-723. - Extensions.

Section 12-724. - Special rules for members of the armed forces and specified terrorist victims.

Section 12-724a. (Formerly Sec. 12-62s). - Homeownership incentive program. Income tax exemption for owners of owner-occupied homes and eligible renters within homeownership incentive tract.

Section 12-725. - Documents to be signed. Certification.

Section 12-726. - Information required in returns of partnerships and S corporations doing business in this state.

Section 12-727. - Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.

Section 12-728. - Deficiency assessments. Notice. Penalty.

Section 12-729. - Final assessment of deficiency. Protest. Notice of determination.

Section 12-729a. - Jeopardy assessment.

Section 12-730. - Appeals.

Section 12-731. - Understatement of tax due to mathematical error.

Section 12-732. - Refunds.

Section 12-733. - Limits on time for making of deficiency assessments.

Section 12-734. - Collection. Warrants. Liens. Foreclosure.

Section 12-735. - Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.

Section 12-736. - Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.

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 12-740. - Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.

Section 12-741. - Rules and rulings in lieu of regulations.

Section 12-742. - Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.

Section 12-743. - Contributions from refunds to special accounts.

Section 12-743a. - Contributions from refunds to the Military Relief Fund.

Section 12-744. - Amount required to be shown on a form when item is other than a whole-dollar amount.

Section 12-745. - Order of credits.

Section 12-746. - Rebate.

Section 12-790. - Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.

Section 12-790a. - Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.

Section 12-790b. - Written disclosure by tax preparer prior to providing tax preparation services.

Section 12-790c. - Denial, suspension or revocation of permit. Hearing.