Chapter 229 - INCOME TAX

Section 12-700 - Imposition of tax on income. Rates
Section 12-700a - Alternative minimum tax
Section 12-700b - [Repealed]
Section 12-700c - Use tax table in personal income tax return form
Section 12-701 - Definitions. Regulations
Section 12-701a - Modification to Connecticut adjusted gross income for contributions to qualified state tuition program
Section 12-702 - Exemptions
Section 12-702a - Relief from joint tax liability
Section 12-703 - Credits based on adjusted gross income
Section 12-704 - Credits for income taxes paid to other states
Section 12-704a and 12-704b - [Repealed]
Section 12-704c - Credits for taxes paid on primary residence or motor vehicle
Section 12-704d - Credits for angel investors
Section 12-704e - Earned income tax credit
Section 12-704f - [Repealed]
Section 12-704g - Modification to Connecticut adjusted gross income for certain venture capital income
Section 12-704h - State child tax credit plan
Section 12-704i - Credit for delivery of a fetus born dead for which a fetal death certificate has been filed
Section 12-705 - Withholding of taxes from wages and other payments
Section 12-706 - Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld
Section 12-707 - Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security
Section 12-708 - Determination of taxable year and method of accounting changes
Section 12-709 - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary
Section 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 - Determination of income, gain, loss and deduction derived from or connected with sources within this state
Section 12-711a - Repayment of income by taxpayer
Section 12-712 - Determination of nonresident partner’s, shareholder's or beneficiary's share of income within the state
Section 12-713 - Determination of income within this state of nonresident trusts and estates
Section 12-714 - Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state
Section 12-715 - Determination of income of resident partner or S corporation shareholder
Section 12-716 - Attribution of Connecticut fiduciary adjustment
Section 12-717 - Determination of income within this state of a part-year resident. Change of status
Section 12-718 - Exempt dividends
Section 12-719 - Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams
Section 12-720 and 12-721 - [Repealed]
Section 12-722 - Payment of estimated tax. Payment schedule for farmers and fishermen. Interest. Penalty. Credits
Section 12-722a - No accrual of interest on underpayment of tax created by public act 15-244*
Section 12-723 - Extensions
Section 12-724 - Special rules for members of the armed forces and specified terrorist victims
Section 12-725 - Documents to be signed. Certification
Section 12-726 - Information required in returns of partnerships and S corporations doing business in this state
Section 12-727 - Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns
Section 12-728 - Deficiency assessments. Notice. Penalty
Section 12-729 - Final assessment of deficiency. Protest. Notice of determination
Section 12-729a - Jeopardy assessment
Section 12-730 - Appeals
Section 12-731 - Understatement of tax due to mathematical error
Section 12-732 - Refunds
Section 12-733 - Limits on time for making of deficiency assessments
Section 12-734 - Collection. Warrants. Liens. Foreclosure
Section 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 - Penalty for evading or failing to collect, account for or pay over tax. Penalty for fraud
Section 12-737 - Penalties for wilful violations
Section 12-738 - Penalty for false statement relating to withholding allowance
Section 12-739 - Credit of overpayments
Section 12-740 - Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony
Section 12-741 - Rules and rulings in lieu of regulations
Section 12-742 - Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans
Section 12-743 - Contributions from refunds to special accounts
Section 12-743a - Contributions from refunds to the Military Relief Fund
Section 12-744 - Amount required to be shown on a form when item is other than a whole-dollar amount
Section 12-745 - Order of credits
Section 12-746 - Rebate
Section 12-747 to 12-789 - Reserved for future use
Section 12-790 - Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty
Section 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 - Written disclosure by tax preparer prior to providing tax preparation services
Section 12-790c - Denial, suspension or revocation of permit. Hearing
Section 12-791 to 12-799 - Reserved for future use