Part IX - Withholding

Section 12-705(a)-1 - Requirement of withholding
Section 12-705(a)-2 - Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees
Section 12-705(a)-3 - Certain supplemental compensation
Section 12-705(a)-4 - Withholding or exemption certificate
Section 12-705(a)-5 - Addition to or reduction from withholding
Section 12-705(a)-6 - Determining Connecticut income tax to be withheld on wages paid to nonresident employees
Section 12-705(a)-7 - Wages paid through an agent, fiduciary or other person on behalf of two or more employers
Section 12-705(a)-8 - Furnishing amended withholding or exemption certificate
Section 12-705(b)-1 - Professional athletes and entertainers
Section 12-705(b)-2 - Gambling winnings
Section 12-705(b)-3 - Withholding for resident individuals who are recipients of pensions or annuities
Section 12-705(b)-4 - Distributions
Section 12-705(b)-5 - Liability of third parties paying wages
Section 12-705(c)-1 - Voluntary withholding other than by employers
Section 12-705(c)-2 - Voluntary withholding by employers
Section 12-705(c)-3 - Voluntary withholding for military retirees
Section 12-705(c)-4 - Voluntary withholding for civil service retirees
Section 12-706(b)-1 - Wage and tax statement
Section 12-706(c)-1 - Withheld amounts to be credited against income tax liability of employees (Repealed)
Section 12-707-1 - Schedule for filing withholding tax returns and payment of taxes
Section 12-707-2 - Liability for tax
Section 12-707-3 - Withheld taxes trust fund