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Section 12-700. - Imposition of tax on income. Rate. - (a) There is hereby imposed on the Connecticut taxable income...
Section 12-700a. - Alternative minimum tax. - (a) Every resident individual, as defined in section 12-701, subject...
Section 12-700b. - Computation of tax for withholding from wages and other payments and for payment of estimated tax. - Section 12-700b is repealed, effective October 1, 2002. (P.A. 95-160,...
Section 12-700c. - Use tax table in personal income tax return form. - The Commissioner of Revenue Services shall revise the personal income...
Section 12-701. - Definitions. Regulations. - (a) For purposes of this chapter: (1) “Resident of this...
Section 12-701a. - Subtraction for contributions to qualified state tuition program. - The maximum amount that may be subtracted under subparagraph (B)(xiii)...
Section 12-702. - Exemptions. - (a)(1)(A) Any person, other than a trust or estate, subject...
Section 12-702a. - Relief from joint tax liability. - (a) Any individual who has made a joint return under...
Section 12-703. - Credits based on adjusted gross income. - (a)(1) Any person, other than a trust or estate, subject...
Section 12-704. - Credits for income taxes paid to other states. - (a)(1) Any resident or part-year resident of this state shall...
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. - Sections 12-704a and 12-704b are repealed, effective July 1, 1997....
Section 12-704c. - Credits for taxes paid on primary residence or motor vehicle. - (a) Any resident of this state, as defined in subdivision...
Section 12-704d. - Credits for angel investors. - (a) As used in this section: (1) “Angel investor” means...
Section 12-704e. - Earned income tax credit. - (a) Any resident of this state, as defined in subdivision...
Section 12-704f. - Credit for certain college graduates. - Section 12-704f is repealed, effective June 26, 2019. (June Sp....
Section 12-704g. - Modification to Connecticut adjusted gross income for certain venture capital income. - (a) As used in this section: (1) “Bioscience investment ratio”...
Section 12-704h. - State child tax credit plan. - Upon any (1) decrease in the amount of the federal...
Section 12-704i. - Credit for birth of stillborn child. - A taxpayer shall be allowed a credit against the tax...
Section 12-705. - Withholding of taxes from wages and other payments. - (a)(1) Each employer, as defined in section 12-707, maintaining an...
Section 12-706. - Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld. - (a) The Commissioner of Revenue Services may enter into agreements...
Section 12-707. - Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security. - (a)(1) Each employer required to deduct and withhold tax under...
Section 12-708. - Determination of taxable year and method of accounting changes. - (a) For purposes of the tax imposed under this chapter,...
Section 12-709. - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary. - The tax imposed under this chapter on a trust or...
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. - Any person taxable as a corporation for the purposes of...
Section 12-711. - Determination of income, gain, loss and deduction derived from or connected with sources within this state. - (a) The income of a nonresident natural person derived from...
Section 12-711a. - Repayment of income by taxpayer. - (a)(1) If an item of income was included in the...
Section 12-712. - Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state. - (a)(1) The portion of a nonresident partner's distributive share of...
Section 12-713. - Determination of income within this state of nonresident trusts and estates. - (a) The income derived from or connected with sources within...
Section 12-714. - Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state. - (a) The share of a nonresident estate or trust under...
Section 12-715. - Determination of income of resident partner or S corporation shareholder. - (a) In determining the Connecticut adjusted gross income of a...
Section 12-716. - Attribution of Connecticut fiduciary adjustment. - (a)(1) The respective shares of an estate or trust and...
Section 12-717. - Determination of income within this state of a part-year resident. Change of status. - (a) The income derived from or connected with sources within...
Section 12-718. - Exempt dividends. - If, at the close of each quarter of its taxable...
Section 12-719. - Filing of returns. Returns for partnerships, S corporations and pass-through entities; sunset. Returns for nonresident athletes of professional teams. - (a) The income tax return required under this chapter shall...
Section 12-720 and 12-721. - Declaration of estimated tax. Filing dates for declarations of estimated tax. - Sections 12-720 and 12-721 are repealed, effective July 6, 1995,...
Section 12-722. - Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen. - (a) Except as otherwise provided in this section, in the...
Section 12-722a. - No accrual of interest on underpayment of tax created by public act 15-244*. - Section 12-722 shall not apply with respect to the accrual...
Section 12-723. - Extensions. - The commissioner may for reasonable cause extend the time for...
Section 12-724. - Special rules for members of the armed forces and specified terrorist victims. - (a)(1) In the case of an individual serving in the...
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. - (a) For purposes of this section: (1) “Owner-occupied home” means...
Section 12-725. - Documents to be signed. Certification. - (a) Any return, declaration, statement or other document required to...
Section 12-726. - Information required in returns of partnerships and S corporations doing business in this state. - (a) Each partnership doing business in this state or having...
Section 12-727. - Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns. - (a) Returns of information shall be made and filed on...
Section 12-728. - Deficiency assessments. Notice. Penalty. - (a)(1) After a final return pursuant to the provisions of...
Section 12-729. - Final assessment of deficiency. Protest. Notice of determination. - (a) Sixty days after the date on which it is...
Section 12-729a. - Jeopardy assessment. - (a) If the commissioner believes that the collection of any...
Section 12-730. - Appeals. - Notwithstanding the provisions of chapter 54 to the contrary, any...
Section 12-731. - Understatement of tax due to mathematical error. - In the event that the amount of tax is understated...
Section 12-732. - Refunds. - (a)(1) If any tax has been overpaid, the taxpayer may...
Section 12-733. - Limits on time for making of deficiency assessments. - (a) Except as otherwise provided in this chapter, a notice...
Section 12-734. - Collection. Warrants. Liens. Foreclosure. - The amount of any tax, penalty or interest due and...
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. - (a) If any person fails to pay the amount of...
Section 12-736. - Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud. - (a) Any person required to collect, truthfully account for and...
Section 12-737. - Penalties for wilful violations. - (a) Any person required under this chapter to pay any...
Section 12-738. - Penalty for false statement relating to withholding allowance. - In addition to any other penalty provided by law, if...
Section 12-739. - Credit of overpayments. - (a)(1) The commissioner, within the applicable period of limitations may...
Section 12-740. - Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony. - (a) The Commissioner of Revenue Services shall administer and enforce...
Section 12-741. - Rules and rulings in lieu of regulations. - Notwithstanding the provisions of chapter 54 and this chapter, the...
Section 12-742. - Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans. - (a) In cases where any person or entity is due...
Section 12-743. - Contributions from refunds to special accounts. - (a) Any taxpayer filing a return under this chapter may...
Section 12-743a. - Contributions from refunds to the Military Relief Fund. - (a) Any taxpayer filing a return under this chapter for...
Section 12-744. - Amount required to be shown on a form when item is other than a whole-dollar amount. - (a) The commissioner shall allow any taxpayer, at his option,...
Section 12-745. - Order of credits. - (a) Whenever a taxpayer is eligible to claim more than...
Section 12-746. - Rebate. - (a) Any taxpayer subject to tax pursuant to this chapter...
Section 12-790. - Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty. - (a) As used in this section: (1) “Attorney” means an...
Section 12-790a. - Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation. - (a) As used in sections 12-790a to 12-790c, inclusive, “attorney”,...
Section 12-790b. - Written disclosure by tax preparer prior to providing tax preparation services. - Prior to providing tax preparation services, a tax preparer shall...
Section 12-790c. - Denial, suspension or revocation of permit. Hearing. - (a)(1) No tax preparer or facilitator shall do or commit...