Insurance Companies and Health Care Centers Taxes
Section 12-201 - Sec. 12-201. Definitions.Section 12-201a - Sec. 12-201a. Definitions.Section 12-202 - Sec. 12-202. Tax on Direct Premiums of Domestic Insurance Companies. Exception.Section 12-202a - Sec. 12-202a. Tax on Net Direct Subscriber Charges of Health Care Centers. Exceptions.Section 12-202b - Sec. 12-202b. Tax Credit for Providers of Husky Coverage.Section 12-202c - Sec. 12-202c. Supplemental Payments to Providers of Husky Coverage.Section 12-203 - Sec. 12-203. Tax on Receipts of Interest and Dividends by Domestic Companies.Section 12-204 - Sec. 12-204. Deficiency Assessment or Reassessment.Section 12-204c - Sec. 12-204c. Installment Payments. Interest on Unpaid Installments.Section 12-204d - Sec. 12-204d. Payment and Disposition of Installments.Section 12-204e - Sec. 12-204e. Liability of Fiduciary Conducting or Liquidating Business.Section 12-204f - Sec. 12-204f. Overpayment of Estimated and Final Taxes.Section 12-204g - Sec. 12-204g. Regulations.Section 12-205 - Sec. 12-205. Annual Return. Extensions.Section 12-206 - Sec. 12-206. Penalties for Late Filing and Wilful Submission of Fraudulent Return or Document.Section 12-207 - Sec. 12-207. Oaths and Subpoenas.Section 12-208 - Sec. 12-208. Application for Administrative Hearing and Appeal Therefrom to Superior Court.Section 12-209 - Sec. 12-209. Tax to Be in Lieu of Certain Other Taxes.Section 12-210 - Sec. 12-210. Tax on Net Direct Premiums of Nonresident and Foreign Companies.Section 12-210a - Sec. 12-210a. Deduction by Nonresident Companies of Benefit Payments From Group Health Insurance Premiums.Section 12-211 - Sec. 12-211. Reciprocity.Section 12-211a - Sec. 12-211a. Limit on Credits Under This Chapter. Exceptions.Section 12-211b - Sec. 12-211b. Order of Credits Claimed.Section 12-211c - Sec. 12-211c. Transfer of Credit to Affiliate.Section 12-212 - Sec. 12-212. Provisions of the Tax on Domestic Companies Pertaining to Filing Returns, Collection of Taxes and Penalties Made Applicable to Foreign Companies.Section 12-212a - Sec. 12-212a. Annual State Charge Applicable to Hospital Service Corporations and Medical Service Corporations. Such Corporations Not Subject to Tax Under This Chapter.