Chapter 224 - DIVIDENDS, INTEREST INCOME AND CAPITAL GAINS TAX
- Section 12-505 - Definitions
- Section 12-506 - Imposition of tax on dividends, interest income and capital gains
- Section 12-506a - Exchange of property
- Section 12-506b - Estates of deceased persons
- Section 12-506c - Exemptions
- Section 12-506d - Credit for tax paid in another state on gain from sale of certain property
- Section 12-506e - [Repealed]
- Section 12-506f - Exemption of capital gain from sale of residence by persons sixty-five years of age or over
- Section 12-506g - Exemption for gains subject to tax as income of a Subchapter S corporation
- Section 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 - Duties of fiduciary
- Section 12-508 - Tax return
- Section 12-508a - [Repealed]
- Section 12-509 - Penalty for failure to pay tax when due. Rate of interest applied. Waiver of penalty
- Section 12-510 - Powers and duties of commissioner
- Section 12-511 - Deficiency assessments
- Section 12-511a - Disclosure by taxpayer of relevant changes in federal taxable income
- Section 12-512 - Collection of tax, penalties and interest
- Section 12-513 - [Repealed]
- Section 12-514 - Excess payments
- Section 12-515 - Refund claims
- Section 12-516 - Forms
- Section 12-517 - Extension of time for filing return and paying tax
- Section 12-517a - Declarations of estimated tax and payment related to dividends, interest income and capital gains
- Section 12-517b - [Repealed]
- Section 12-517c - Interest added when estimated payment on dividends, interest income or capital gains is less than minimum required
- Section 12-518 - Enforcement. Regulations
- Section 12-519 - Penalties for wilful failure to comply with requirements of this chapter
- Section 12-520 - Report by Commissioner of Revenue Services. Confidential information
- Section 12-521 - Appeal to commissioner
- Section 12-522 - Appeal from commissioner
- Section 12-522a - Applicability of chapter provisions limited