Chapter 224. Dividends, Interest Income and Capital Gains Tax
Section
12-505Definitions.12-506Imposition of tax on dividends, interest income and capital gains.12-506aExchange of property.12-506bEstates of deceased persons.12-506cExemptions.12-506dCredit for tax paid in another state on gain from sale of certain property.12-506eEffective dates of sections 12-505 to 12-508, inclusive.12-506fExemption of capital gain from sale of residence by persons sixty-five years of age or over.12-506gExemption for gains subject to tax as income of a Subchapter S corporation.12-506hDeduction allowed in determining tax on interest income when taxpayer is shareholder in an electing small business corporation subject to tax on such interest.12-507Duties of fiduciary.12-508Tax return.12-508aExtension of time for tax return and payment to April 16, 1974.12-509Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty.12-510Powers and duties of commissioner.12-511Deficiency assessments.12-511aDisclosure by taxpayer of relevant changes in federal taxable income.12-512Collection of tax, penalties and interest.12-513Abatement of tax.12-514Excess payments.12-515Refund claims.12-516Forms.12-517Extension of time for filing return and paying tax.12-517aDeclarations of estimated tax and payment related to dividends, interest income and capital gains.12-517bInstallment payment on account of estimated tax. Amount and when payable.12-517cInterest added when estimated payment on dividends, interest income or capital gains is less than minimum required.12-518Enforcement. Regulations.12-519Penalties for wilful failure to comply with requirements of this chapter.12-520Report by Commissioner of Revenue Services. Confidential information.12-521Appeal to commissioner.12-522Appeal from commissioner.12-522aApplicability of chapter provisions limited.