Income Tax
Section 12-700 - Sec. 12-700. Imposition of Tax on Income. Rates.Section 12-700a - Sec. 12-700a. Alternative Minimum Tax.Section 12-700b - Sec. 12-700b. Computation of Tax for Withholding From Wages and Other Payments and for Payment of Estimated Tax.Section 12-700c - Sec. 12-700c. Use Tax Table in Personal Income Tax Return Form.Section 12-701 - Sec. 12-701. Definitions. Regulations.Section 12-701a - Sec. 12-701a. Subtraction for Contributions to Qualified State Tuition Program.Section 12-702 - Sec. 12-702. Exemptions.Section 12-702a - Sec. 12-702a. Relief From Joint Tax Liability.Section 12-703 - Sec. 12-703. Credits Based on Adjusted Gross Income.Section 12-704 - Sec. 12-704. Credits for Income Taxes Paid to Other States.Section 12-704c - Sec. 12-704c. Credits for Taxes Paid on Primary Residence or Motor Vehicle. Credit for Conveyance Tax.Section 12-704d - Sec. 12-704d. Credits for Angel Investors.Section 12-704e - Sec. 12-704e. Earned Income Tax Credit.Section 12-704f - Sec. 12-704f. Credit for Certain College Graduates.Section 12-704g - Sec. 12-704g. Modification to Connecticut Adjusted Gross Income for Certain Venture Capital Income.Section 12-704h - Sec. 12-704h. State Child Tax Credit Plan.Section 12-704i - Sec. 12-704i. Credit for Delivery of a Fetus Born Dead for Which a Fetal Death Certificate Has Been Filed.Section 12-705 - Sec. 12-705. Withholding of Taxes From Wages and Other Payments.Section 12-706 - Sec. 12-706. Agreements With Other Jurisdictions. Written Statement Furnished to Employees and Payees. Treatment of Taxes Withheld.Section 12-707 - Sec. 12-707. Payment to Commissioner of Taxes Withheld by Employers, Payers or Purchasers of a Business. Security.Section 12-708 - Sec. 12-708. Determination of Taxable Year and Method of Accounting Changes.Section 12-709 - Sec. 12-709. Exemption Under Section 12-702 Not Applicable to Trusts or Estates. Taxes Payable by Fiduciary.Section 12-710 - Sec. 12-710. Persons Subject to Corporation Business Tax Not Taxable Under This Chapter. Persons Exempt From Federal Taxation Exempt From Taxation Under This Chapter.Section 12-711 - Sec. 12-711. Determination of Income, Gain, Loss and Deduction Derived From or Connected With Sources Within This State.Section 12-711a - Sec. 12-711a. Repayment of Income by Taxpayer.Section 12-712 - Sec. 12-712. Determination of Nonresident Partner's, Shareholder's or Beneficiary's Share of Income Within the State.Section 12-713 - Sec. 12-713. Determination of Income Within This State of Nonresident Trusts and Estates.Section 12-714 - Sec. 12-714. Determination of Share of Nonresident Estate or Trust and Nonresident Beneficiary in Income Within This State.Section 12-715 - Sec. 12-715. Determination of Income of Resident Partner or S Corporation Shareholder.Section 12-716 - Sec. 12-716. Attribution of Connecticut Fiduciary Adjustment.Section 12-717 - Sec. 12-717. Determination of Income Within This State of a Part-year Resident. Change of Status.Section 12-718 - Sec. 12-718. Exempt Dividends.Section 12-719 - Sec. 12-719. Filing of Returns. Returns for Partnerships, S Corporations and Pass-through Entities. Returns for Nonresident Athletes of Professional Teams.Section 12-722 - Sec. 12-722. Underpayment and Payment of Estimated Tax. Interest. Credit. Payment Schedule for Farmers and Fishermen.Section 12-722a - Sec. 12-722a. No Accrual of Interest on Underpayment of Tax Created by Public Act 15-244*.Section 12-723 - Sec. 12-723. Extensions.Section 12-724 - Sec. 12-724. Special Rules for Members of the Armed Forces and Specified Terrorist Victims.Section 12-724a - Sec. 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.Section 12-725 - Sec. 12-725. Documents to Be Signed. Certification.Section 12-726 - Sec. 12-726. Information Required in Returns of Partnerships and S Corporations Doing Business in This State.Section 12-727 - Sec. 12-727. Informational Returns From Persons Making Payments. Notice of Changes in Federal Tax Return. Filing Amended Returns.Section 12-728 - Sec. 12-728. Deficiency Assessments. Notice. Penalty.Section 12-729 - Sec. 12-729. Final Assessment of Deficiency. Protest. Notice of Determination.Section 12-729a - Sec. 12-729a. Jeopardy Assessment.Section 12-730 - Sec. 12-730. Appeals.Section 12-731 - Sec. 12-731. Understatement of Tax Due to Mathematical Error.Section 12-732 - Sec. 12-732. Refunds.Section 12-733 - Sec. 12-733. Limits on Time for Making of Deficiency Assessments.Section 12-734 - Sec. 12-734. Collection. Warrants. Liens. Foreclosure.Section 12-735 - Sec. 12-735. Failure to Pay Tax or Make Return. Penalty. Waiver of Penalties. Penalty for Failure to File Statement of Payment to Another Person.Section 12-736 - Sec. 12-736. Penalty for Failure to Collect, Account for and Pay Over Tax or Evasion or Defeat of Tax. Penalty for Fraud.Section 12-737 - Sec. 12-737. Penalties for Wilful Violations.Section 12-738 - Sec. 12-738. Penalty for False Statement Relating to Withholding Allowance.Section 12-739 - Sec. 12-739. Credit of Overpayments.Section 12-740 - Sec. 12-740. Administration and Enforcement. Keeping of Records. Examination of Records. Hearings. Testimony.Section 12-741 - Sec. 12-741. Rules and Rulings in Lieu of Regulations.Section 12-742 - Sec. 12-742. Withholding of Refund From Persons Owing Debts or Obligations to the State or in Default of Certain Student Loans.Section 12-743 - Sec. 12-743. Contributions From Refunds to Special Accounts.Section 12-743a - Sec. 12-743a. Contributions From Refunds to the Military Relief Fund.Section 12-744 - Sec. 12-744. Amount Required to Be Shown on a Form When Item Is Other Than a Whole-dollar Amount.Section 12-745 - Sec. 12-745. Order of Credits.Section 12-746 - Sec. 12-746. Rebate.Section 12-790 - Sec. 12-790. Persons Providing Tax Preparation Services and Facilitators. Definitions. Prohibited Activities. Penalty.Section 12-790a - Sec. 12-790a. Tax Preparers and Facilitators. Permits. Penalties. Inactive Permit Status. Exemptions. Confidentiality of Personal Financial Information Gathered Pursuant to an Investigation.Section 12-790b - Sec. 12-790b. Written Disclosure by Tax Preparer Prior to Providing Tax Preparation Services.Section 12-790c - Sec. 12-790c. Denial, Suspension or Revocation of Permit. Hearing.