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- Conn. Gen. Stat. § 12-217j · Tax credit for research and experimental expenditures.
- Conn. Gen. Stat. § 12-217k · Tax credit for employee training.
- Conn. Gen. Stat. § 12-217l · Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.
- Conn. Gen. Stat. § 12-217m · Tax credit for taxpayers occupying new facilities and creating new jobs.
- Conn. Gen. Stat. § 12-217n · Rolling tax credit for research and development expenses. Carryforward limit.
- Conn. Gen. Stat. § 12-217o · Tax credit for machinery and equipment expenditures.
- Conn. Gen. Stat. § 12-217p · Tax credits for taxpayer providing housing for low and moderate income employees.
- Conn. Gen. Stat. §§ 12-217q and 12-217r · Tax credit for expenditures for: Construction of or improvements to alternative fuel filling stations; converting motor vehicles to utilize alternative fuels.
- Conn. Gen. Stat. § 12-217s · Tax credit for expenditures related to traffic reduction programs.
- Conn. Gen. Stat. § 12-217t · Tax credit for personal property taxes paid on electronic data processing equipment.
- Conn. Gen. Stat. § 12-217u · Tax credit for financial institutions constructing new facilities and creating new jobs. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217v · Tax credit for qualifying corporations in enterprise zones.
- Conn. Gen. Stat. § 12-217w · *(See end of section for amended version and effective date.) Tax credit for investment in fixed capital.
- Conn. Gen. Stat. § 12-217x · Tax credit for human capital investment.
- Conn. Gen. Stat. § 12-217y · Tax credit for employing persons who are receiving benefits from the temporary family assistance program.
- Conn. Gen. Stat. § 12-217z · Business Tax Credit and Tax Policy Review Committee.
- Conn. Gen. Stat. § 12-217aa · Order of credits.
- Conn. Gen. Stat. § 12-217bb · Tax credit for electric suppliers hiring displaced workers.
- Conn. Gen. Stat. § 12-217cc · Tax credit for certain small businesses obtaining financing from federal Small Business Administration. For income years commencing prior to January 1, 2014.
- Conn. Gen. Stat. § 12-217dd · Tax credit for donation of land for open space or educational use.
- Conn. Gen. Stat. § 12-217ee · Refund of unused credits under sections 12-217j and 12-217n.
- Conn. Gen. Stat. § 12-217ff · Tax credit for donation of land for educational use. No credit allowed on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217gg · Tax credit for employment expansion project.
- Conn. Gen. Stat. § 12-217hh · Tax credit for hiring displaced worker.
- Conn. Gen. Stat. § 12-217ii · Jobs creation tax credit program. No eligibility certificates issued on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217jj · Film production tax credit. Regulations.
- Conn. Gen. Stat. § 12-217kk · Tax credit for infrastructure projects in the entertainment industry. Regulations.
- Conn. Gen. Stat. § 12-217ll · Tax credit for digital animation production companies. Regulations.
- Conn. Gen. Stat. § 12-217mm · Tax credit for green buildings. No initial credit voucher issued after November 30, 2017.
- Conn. Gen. Stat. § 12-217nn · Qualified small business job creation tax credit program. No credit allowed in income years commencing on or after January 1, 2013.
- Conn. Gen. Stat. § 12-217oo · Vocational rehabilitation job creation tax credit program. No credit allowed for income years commencing on or after January 1, 2012.
- Conn. Gen. Stat. § 12-217pp · Job expansion tax credit program. No credit allowed for new jobs created on or after January 1, 2014.
- Conn. Gen. Stat. § 12-217qq · Tax credit for employers making student loan payments.
- Conn. Gen. Stat. § 12-217rr · Tax credits for cash contributions to youth development organizations. Sunset.
- Conn. Gen. Stat. § 12-217ss · Tax credits for share plan program.
- Conn. Gen. Stat. § 12-217tt · Tax credit for contributions into ABLE accounts of employees.
- Conn. Gen. Stat. §§ 12-217uu to 12-217yy · Secs. 12-217uu to 12-217yy.
- Conn. Gen. Stat. § 12-217zz · Limit on credits under this chapter.
- Conn. Gen. Stat. § 12-217aaa · Accumulated research and development tax credits.
- Conn. Gen. Stat. § 12-217bbb · Accumulated research and experimental expenditures tax credits and accumulated research and development tax credits. Innovation investment fund tax credit auction.
- Conn. Gen. Stat. § 12-218 · Apportionment of net income.
- Conn. Gen. Stat. § 12-218a · Apportionment of tax on insurance company.
- Conn. Gen. Stat. § 12-218b · Apportionment of net income of financial service companies.
- Conn. Gen. Stat. § 12-218c · Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
- Conn. Gen. Stat. § 12-218d · Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.
- Conn. Gen. Stat. § 12-218e · Combined group's net income. Apportionment percentage. Net operating loss. Carryover. Additional tax base. Nexus combined base tax.
- Conn. Gen. Stat. § 12-218f · Combined group determined on world-wide basis, affiliated group basis or water's-edge basis. Tax havens.
- Conn. Gen. Stat. § 12-218g · Net deferred tax liability and assets. Deductions.
- Conn. Gen. Stat. § 12-218h · Valuation allowance. Deductions.
- Conn. Gen. Stat. § 12-219 · Capital base tax. Phase-out. Surcharge.
- Conn. Gen. Stat. § 12-219a · Apportionment of tax base in and out of state. Insurance companies excepted.
- Conn. Gen. Stat. § 12-219b · Election with respect to apportionment of net income.
- Conn. Gen. Stat. §§ 12-220 to 12-221 · Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.
- Conn. Gen. Stat. § 12-221a · Petition for alternative method of apportionment. Regulations.
- Conn. Gen. Stat. § 12-222 · Annual return. Designated taxable member of combined group. Duties.
- Conn. Gen. Stat. § 12-223 · Returns of affiliated corporations.
- Conn. Gen. Stat. § 12-223a · Combined corporation business tax return.
- Conn. Gen. Stat. § 12-223b · Intercompany rents and business receipts.
- Conn. Gen. Stat. § 12-223c · Minimum tax in combined return.
- Conn. Gen. Stat. § 12-223d · Assessments against one or more taxpayers in combined return.
- Conn. Gen. Stat. § 12-223e · Readjustment of taxes on revision of combined return.
- Conn. Gen. Stat. § 12-223f · Preference tax due from corporations filing a combined return.
- Conn. Gen. Stat. § 12-224 · Return of fiduciary.
- Conn. Gen. Stat. § 12-225 · Supplemental and amended returns. Refund claim.
- Conn. Gen. Stat. § 12-226 · Correction of returns; additional tax; refunds.
- Conn. Gen. Stat. § 12-226a · Adjustments by the commissioner. Regulations.
- Conn. Gen. Stat. § 12-227 · Interest on refunds.
- Conn. Gen. Stat. § 12-228 · Refunds to be made from General Fund.
- Conn. Gen. Stat. § 12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty authorized.
- Conn. Gen. Stat. § 12-230 · Forfeiture of corporate rights for failure to make returns.
- Conn. Gen. Stat. § 12-231 · Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
- Conn. Gen. Stat. § 12-231a · Formation of insurance company affiliate of holding company to evade tax.
- Conn. Gen. Stat. § 12-232 · Authority to take testimony under oath; subpoenas.
- Conn. Gen. Stat. § 12-233 · Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.
- Conn. Gen. Stat. § 12-234 · Settlement with Treasurer.
- Conn. Gen. Stat. § 12-235 · Delinquent taxes; interest; collection.
- Conn. Gen. Stat. § 12-235a · Disallowance of credits if taxes due and unpaid.
- Conn. Gen. Stat. § 12-236 · Hearing by commissioner.
- Conn. Gen. Stat. § 12-237 · Appeal.
- Conn. Gen. Stat. § 12-238 · Abatement of taxes.
- Conn. Gen. Stat. § 12-239 · Abatement of taxes on motor bus company in receivership.
- Conn. Gen. Stat. § 12-240 · Publication and disclosure of information.
- Conn. Gen. Stat. § 12-241 · Tax to be in lieu of other taxes.
- Conn. Gen. Stat. § 12-241a · Definition.
- Conn. Gen. Stat. § 12-242 · Regulations.
- Conn. Gen. Stat. §§ 12-242a to 12-242c · Definitions. When declaration of estimated tax required. Installment payment on estimated tax.
- Conn. Gen. Stat. § 12-242d · Installment payment of estimated tax. Interest on underpayments.
- Conn. Gen. Stat. § 12-242e · Disposition of installments.
- Conn. Gen. Stat. § 12-242f · Obligations of fiduciary.
- Conn. Gen. Stat. § 12-242g · Overpayments.
- Conn. Gen. Stat. § 12-242h · Regulations.
- Conn. Gen. Stat. § 12-242i · Declaration as return.
- Conn. Gen. Stat. §§ 12-242j to 12-242z · Secs. 12-242j to 12-242z.
- Conn. Gen. Stat. § 12-217uu · Tax credit for employer contributions to employee CHET accounts.
- Conn. Gen. Stat. § 12-217vv · Tax credit for farm investment property.
- Conn. Gen. Stat. § 12-217ww · Tax credit for farm investment property.
- Conn. Gen. Stat. § 12-217xx · Credits for employer contributions to first-time homebuyer savings accounts.
- Conn. Gen. Stat. § 12-242aa · Definitions. Modifications of federal unrelated business taxable income.
- Conn. Gen. Stat. § 12-242bb · Imposition of tax on unrelated business income of nonprofit corporations. Apportionment. “Tangible personal property” defined.
- Conn. Gen. Stat. §§ 12-242cc and 12-242dd · Secs. 12-242cc and 12-242dd.