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Section 12-201. - Definitions. - When used in this chapter, unless the context otherwise requires:...
Section 12-201a. - Definitions. - Section 12-201a is repealed, effective July 1, 1995, and applicable...
Section 12-202. - Tax on direct premiums of domestic insurance companies. Exception. - (a) Each domestic insurance company shall, annually, pay a tax...
Section 12-202a. - Tax on net direct subscriber charges of health care centers. Exceptions. - (a) Each health care center, as defined in section 38a-175,...
Section 12-202b. - Tax credit for providers of HUSKY coverage. - (a) For the income year commencing January 1, 2000, there...
Section 12-202c. - Supplemental payments to providers of HUSKY coverage. - (a) Any company filing the annual return required under section...
Section 12-203. - Tax on receipts of interest and dividends by domestic companies. - Section 12-203 is repealed. (1949 Rev., S. 1885; 1949, 1951,...
Section 12-204. - Assessment and collection of taxes. - (a) The commissioner shall, not later than three years after...
Section 12-204a and 12-204b. - Declaration of estimated tax. Installment payments. - Sections 12-204a and 12-204b are repealed, effective July 1, 1995,...
Section 12-204c. - Installment payments. Interest on unpaid installments. - (a) Except as otherwise provided in this section, in the...
Section 12-204d. - Payment and disposition of installments. - The amount of every installment of estimated tax, or payment...
Section 12-204e. - Liability of fiduciary conducting or liquidating business. - Any fiduciary who conducts or is liquidating the business or...
Section 12-204f. - Overpayment of estimated and final taxes. - (a) If any domestic insurance company has paid as an...
Section 12-204g. - Regulations. - The Commissioner of Revenue Services may prescribe regulations and make...
Section 12-205. - Annual return. Extensions. - Each domestic insurance company doing business in this state shall,...
Section 12-206. - Penalties for late filing and wilful submission of fraudulent return or document. - (a) If any company fails to pay the amount of...
Section 12-207. - Oaths and subpoenas. - The commissioner and any agent of the commissioner duly authorized...
Section 12-208. - Application for administrative hearing and appeal therefrom to Superior Court. - (a) Any company subject to any tax or charge under...
Section 12-209. - Tax to be in lieu of certain other taxes. - The taxes imposed by this chapter and chapter 208 shall...
Section 12-210. - Tax on net direct premiums of nonresident and foreign companies. - (a) Each newly licensed insurance company incorporated by or organized...
Section 12-210a. - Deduction by nonresident companies of benefit payments from group health insurance premiums. - In determining the tax payable under section 12-210 with respect...
Section 12-211. - Reciprocity. - (a) When by the laws of any other state or...
Section 12-211a. - Limit on credits under this chapter. Exceptions. - (a)(1) Notwithstanding any provision of the general statutes, and except...
Section 12-211b. - Order of credits claimed. - (a) Whenever a company subject to tax under the provisions...
Section 12-211c. - Transfer of credit to affiliate. - An insurance company or health care center, as defined in...
Section 12-212. - Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies. - The provisions of this chapter pertaining to the filing of...
Section 12-212a. - Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter. - All corporations organized under sections 38a-199 to 38a-209, inclusive, and...
Section 12-212b and 12-212c. - Employee welfare benefit plans; definitions. Imposition of tax. - Sections 12-212b and 12-212c are repealed. (June, 1971, P.A. 8,...