Chapter 229. Income Tax
Section
12-700Imposition of tax on income. Rates.12-700aAlternative minimum tax.12-700bComputation of tax for withholding from wages and other payments and for payment of estimated tax.12-700cUse tax table in personal income tax return form.12-701Definitions. Regulations.12-701aSubtraction for contributions to qualified state tuition program.12-702Exemptions.12-702aRelief from joint tax liability.12-703Credits based on adjusted gross income.12-704Credits for income taxes paid to other states.12-704a and 12-704bTax credit for personal property taxes paid on motor vehicles. Tax credit for portion of property tax paid on primary residence or motor vehicle.12-704cCredits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax.12-704dCredits for angel investors.12-704eEarned income tax credit.12-704fCredit for certain college graduates.12-704gModification to Connecticut adjusted gross income for certain venture capital income.12-704hState child tax credit plan.12-704iCredit for delivery of a fetus born dead for which a fetal death certificate has been filed.12-705Withholding of taxes from wages and other payments.12-706Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.12-707Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.12-708Determination of taxable year and method of accounting changes.12-709Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.12-710Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.12-711Determination of income, gain, loss and deduction derived from or connected with sources within this state.12-711aRepayment of income by taxpayer.12-712Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.12-713Determination of income within this state of nonresident trusts and estates.12-714Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.12-715Determination of income of resident partner or S corporation shareholder.12-716Attribution of Connecticut fiduciary adjustment.12-717Determination of income within this state of a part-year resident. Change of status.12-718Exempt dividends.12-719Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams.12-720 and 12-721Declaration of estimated tax. Filing dates for declarations of estimated tax.12-722Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen.12-722aNo accrual of interest on underpayment of tax created by public act 15-244*.12-723Extensions.12-724Special rules for members of the armed forces and specified terrorist victims.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.12-725Documents to be signed. Certification.12-726Information required in returns of partnerships and S corporations doing business in this state.12-727Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.12-728Deficiency assessments. Notice. Penalty.12-729Final assessment of deficiency. Protest. Notice of determination.12-729aJeopardy assessment.12-730Appeals.12-731Understatement of tax due to mathematical error.12-732Refunds.12-733Limits on time for making of deficiency assessments.12-734Collection. Warrants. Liens. Foreclosure.12-735Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.12-736Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.12-737Penalties for wilful violations.12-738Penalty for false statement relating to withholding allowance.12-739Credit of overpayments.12-740Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.12-741Rules and rulings in lieu of regulations.12-742Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.12-743Contributions from refunds to special accounts.12-743aContributions from refunds to the Military Relief Fund.12-744Amount required to be shown on a form when item is other than a whole-dollar amount.12-745Order of credits.12-746Rebate.12-747 to 12-78912-747 to 12-78912-790Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.12-790aTax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.12-790bWritten disclosure by tax preparer prior to providing tax preparation services.12-790cDenial, suspension or revocation of permit. Hearing.12-791 to 12-79912-791 to 12-799