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Section 12-505. - Definitions. - (a) When used in this chapter, unless the context otherwise...
Section 12-506. - Imposition of tax on dividends, interest income and capital gains. - (a) A tax is hereby imposed on (1) all dividends...
Section 12-506a. - Exchange of property. - (a) Repealed by P.A. 73-356, S. 5, 10. (b) A...
Section 12-506b. - Estates of deceased persons. - The estate of each deceased person who last dwelt in...
Section 12-506c. - Exemptions. - For each individual resident required to pay the tax imposed...
Section 12-506d. - Credit for tax paid in another state on gain from sale of certain property. - A credit against the tax imposed under subsection (a) of...
Section 12-506e. - Effective dates of sections 12-505 to 12-508, inclusive. - Section 12-506e is repealed. (P.A. 73-356, S. 10; P.A. 74-240,...
Section 12-506f. - Exemption of capital gain from sale of residence by persons sixty-five years of age or over. - Every husband and wife, and each other person, described as...
Section 12-506g. - Exemption for gains subject to tax as income of a Subchapter S corporation. - Any shareholder in a small business corporation, as defined in...
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. - Any shareholder in an electing small business corporation, as that...
Section 12-507. - Duties of fiduciary. - Any guardian, receiver, referee, trustee, assignee, custodian or other fiduciary,...
Section 12-508. - Tax return. - On or before April fifteenth following the close of each...
Section 12-508a. - Extension of time for tax return and payment to April 16, 1974. - Section 12-508a is repealed. (P.A. 74-63, S. 4, 5; P.A....
Section 12-509. - Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty. - (a) If any person fails to pay the amount of...
Section 12-510. - Powers and duties of commissioner. - (a) The commissioner or his authorized representative may require any...
Section 12-511. - Deficiency assessments. - (a) After a final return in due form is filed,...
Section 12-511a. - Disclosure by taxpayer of relevant changes in federal taxable income. - Any individual whose taxable income for federal income tax purposes...
Section 12-512. - Collection of tax, penalties and interest. - The amount of any tax, penalty or interest due and...
Section 12-513. - Abatement of tax. - Section 12-513 is repealed. (June, 1969, P.A. 1, S. 34;...
Section 12-514. - Excess payments. - If, within three years after the due date of any...
Section 12-515. - Refund claims. - Any taxpayer who feels that he has overpaid any taxes...
Section 12-516. - Forms. - The commissioner shall design a form of return and forms...
Section 12-517. - Extension of time for filing return and paying tax. - The commissioner may for reasonable cause extend the time for...
Section 12-517a. - Declarations of estimated tax and payment related to dividends, interest income and capital gains. - (a)(1) Any taxpayer subject to the tax imposed on dividends...
Section 12-517b. - Installment payment on account of estimated tax. Amount and when payable. - Section 12-517b is repealed effective March 23, 1989, and applicable...
Section 12-517c. - Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required. - (a) In addition to the tax imposed on dividends, interest...
Section 12-518. - Enforcement. Regulations. - The commissioner shall enforce the provisions of this chapter and...
Section 12-519. - Penalties for wilful failure to comply with requirements of this chapter. - (a) Any person required under this chapter to pay any...
Section 12-520. - Report by Commissioner of Revenue Services. Confidential information. - The Commissioner of Revenue Services shall publish in his annual...
Section 12-521. - Appeal to commissioner. - Any person, aggrieved by the action of the commissioner or...
Section 12-522. - Appeal from commissioner. - Notwithstanding the provisions of chapter 54 to the contrary, any...
Section 12-522a. - Applicability of chapter provisions limited. - The provisions of this chapter shall not be applicable with...