Dividends, Interest Income and Capital Gains Tax
Section 12-505 - Sec. 12-505. Definitions.Section 12-506 - Sec. 12-506. Imposition of Tax on Dividends, Interest Income and Capital Gains.Section 12-506a - Sec. 12-506a. Exchange of Property.Section 12-506b - Sec. 12-506b. Estates of Deceased Persons.Section 12-506c - Sec. 12-506c. Exemptions.Section 12-506d - Sec. 12-506d. Credit for Tax Paid in Another State on Gain From Sale of Certain Property.Section 12-506e - Sec. 12-506e. Effective Dates of Sections 12-505 to 12-508, Inclusive.Section 12-506f - Sec. 12-506f. Exemption of Capital Gain From Sale of Residence by Persons Sixty-five Years of Age or Over.Section 12-506g - Sec. 12-506g. Exemption for Gains Subject to Tax as Income of a Subchapter S Corporation.Section 12-506h - Sec. 12-506h. Deduction Allowed in Determining Tax on Interest Income When Taxpayer Is Shareholder in an Electing Small Business Corporation Subject to Tax on Such Interest.Section 12-507 - Sec. 12-507. Duties of Fiduciary.Section 12-508 - Sec. 12-508. Tax Return.Section 12-508a - Sec. 12-508a. Extension of Time for Tax Return and Payment to April 16, 1974.Section 12-509 - Sec. 12-509. Penalty for Failure to Pay Tax When Due. Rate of Interest Applied. Waiver of Penalty.Section 12-510 - Sec. 12-510. Powers and Duties of Commissioner.Section 12-511 - Sec. 12-511. Deficiency Assessments.Section 12-511a - Sec. 12-511a. Disclosure by Taxpayer of Relevant Changes in Federal Taxable Income.Section 12-512 - Sec. 12-512. Collection of Tax, Penalties and Interest.Section 12-513 - Sec. 12-513. Abatement of Tax.Section 12-514 - Sec. 12-514. Excess Payments.Section 12-515 - Sec. 12-515. Refund Claims.Section 12-516 - Sec. 12-516. Forms.Section 12-517 - Sec. 12-517. Extension of Time for Filing Return and Paying Tax.Section 12-517a - Sec. 12-517a. Declarations of Estimated Tax and Payment Related to Dividends, Interest Income and Capital Gains.Section 12-517b - Sec. 12-517b. Installment Payment on Account of Estimated Tax. Amount and When Payable.Section 12-517c - Sec. 12-517c. Interest Added When Estimated Payment on Dividends, Interest Income or Capital Gains Is Less Than Minimum Required.Section 12-518 - Sec. 12-518. Enforcement. Regulations.Section 12-519 - Sec. 12-519. Penalties for Wilful Failure to Comply With Requirements of This Chapter.Section 12-520 - Sec. 12-520. Report by Commissioner of Revenue Services. Confidential Information.Section 12-521 - Sec. 12-521. Appeal to Commissioner.Section 12-522 - Sec. 12-522. Appeal From Commissioner.Section 12-522a - Sec. 12-522a. Applicability of Chapter Provisions Limited.