Chapter 207. Insurance Companies and Health Care Centers Taxes
Section
12-201Definitions.12-201aDefinitions.12-202Tax on direct premiums of domestic insurance companies. Exception.12-202aTax on net direct subscriber charges of health care centers. Exceptions.12-202bTax credit for providers of HUSKY coverage.12-202cSupplemental payments to providers of HUSKY coverage.12-203Tax on receipts of interest and dividends by domestic companies.12-204Deficiency assessment or reassessment.12-204a and 12-204bDeclaration of estimated tax. Installment payments.12-204cInstallment payments. Interest on unpaid installments.12-204dPayment and disposition of installments.12-204eLiability of fiduciary conducting or liquidating business.12-204fOverpayment of estimated and final taxes.12-204gRegulations.12-205Annual return. Extensions.12-206Penalties for late filing and wilful submission of fraudulent return or document.12-207Oaths and subpoenas.12-208Application for administrative hearing and appeal therefrom to Superior Court.12-209Tax to be in lieu of certain other taxes.12-210Tax on net direct premiums of nonresident and foreign companies.12-210aDeduction by nonresident companies of benefit payments from group health insurance premiums.12-211Reciprocity.12-211aLimit on credits under this chapter. Exceptions.12-211bOrder of credits claimed.12-211cTransfer of credit to affiliate.12-212Provisions of the tax on domestic companies pertaining to filing returns, collection of taxes and penalties made applicable to foreign companies.12-212aAnnual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.12-212b and 12-212cEmployee welfare benefit plans; definitions. Imposition of tax.