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- Conn. Gen. Stat. § 12-636 · Decision of the Commissioner of Revenue Services.
- Conn. Gen. Stat. § 12-637 · Audit.
- Conn. Gen. Stat. § 12-637a · Postproject audit required. Municipal agency certification required. Review by commissioner required.
- Conn. Gen. Stat. § 12-638 · Regulations.
- Conn. Gen. Stat. § 12-638a · Definitions.
- Conn. Gen. Stat. § 12-638b · Tax on transfer of controlling interest in entity possessing real property. Rate of tax applied to the value of the real property.
- Conn. Gen. Stat. § 12-638c · Filing return and payment of tax. Penalty and waiver provisions. Regulations.
- Conn. Gen. Stat. § 12-638d · Examination of records. Deficiency assessment. Penalty. Limitation of assessment period.
- Conn. Gen. Stat. § 12-638e · Excess payments.
- Conn. Gen. Stat. § 12-638f · Claims for refund.
- Conn. Gen. Stat. § 12-638g · Wilful violations. Penalties.
- Conn. Gen. Stat. § 12-638h · Records. Examinations. Hearings. Testimony.
- Conn. Gen. Stat. § 12-638i · Application to commissioner for hearing.
- Conn. Gen. Stat. § 12-638j · Collection of tax. State lien against real estate as security for tax.
- Conn. Gen. Stat. § 12-638k · Certain portion of tax collected to be remitted to town in which the real property is located.
- Conn. Gen. Stat. § 12-638l · Additional tax imposed with that under section 12-638b when the real property conveyed is classified as open space, maritime heritage, farm or forest land at the time of transfer.
- Conn. Gen. Stat. § 12-638m · Payment of tax imposed by section 12-638l. Classification of the land terminates automatically.
- Conn. Gen. Stat. § 12-638n · Transfers not subject to the tax under section 12-638l.
- Conn. Gen. Stat. § 12-638o · Filing and collection provisions related to the tax under sections 12-638l to 12-638n, inclusive.
- Conn. Gen. Stat. § 12-638p · Certain records to be kept by any entity with respect to which a sale or transfer of controlling interest in such entity is subject to tax under this chapter.
- Conn. Gen. Stat. § 12-639 · Sec. 12-639.
- Conn. Gen. Stat. § 12-640 · Imposition of gift tax.
- Conn. Gen. Stat. § 12-641 · Tax not applicable to transfers outside the state.
- Conn. Gen. Stat. § 12-642 · Rate of tax. Aggregate limit on tax imposed.
- Conn. Gen. Stat. § 12-643 · Definitions.
- Conn. Gen. Stat. § 12-644 · Returns.
- Conn. Gen. Stat. § 12-645 · Date of filing of returns. Exception.
- Conn. Gen. Stat. § 12-646 · Appraisal of property by commissioner. Declaration by donor.
- Conn. Gen. Stat. § 12-646a · Value of farm transferred by gift.
- Conn. Gen. Stat. § 12-647 · Payment of tax. Penalty for late payment. Extensions. Changes in federal gift tax. Overpayments.
- Conn. Gen. Stat. § 12-648 · Credit against succession tax.
- Conn. Gen. Stat. § 12-649 · Records. Penalties. Administration. Appeals. Collection. Liens.
- Conn. Gen. Stat. § 12-650 · Cancellation of liabilities or assessments outstanding on July 1, 2021.
- Conn. Gen. Stat. §§ 12-651 to 12-660 · Imposition of tax on marijuana and controlled substances; stamps. Possession of unstamped marijuana or controlled substance by dealer prohibited. Commissioner to provide stamps. Purchase of stamps, labels or other indicia. Dealers to keep records; examination by commissioner; assessment of tax deficiency; penalty and interest for failure to pay tax when due; lien against real estate for tax; foreclosure procedure; hearing and appeal. Oaths and subpoenas. Administration; regulation. Tax not applicable to persons lawfully in possession of marijuana or a controlled substance. Information obtained under this chapter not subject to disclosure. Penalties; exemption from limitation on persecution.
- Conn. Gen. Stat. §§ 12-661 to 12-664 · Secs. 12-661 to 12-664.
- Conn. Gen. Stat. § 12-665 · Imposition of surcharge.
- Conn. Gen. Stat. § 12-666 · Rate. Collection. Regulations.
- Conn. Gen. Stat. § 12-667 · Returns. Penalty for late filing. Extensions. Proceeds from surcharge to be deposited in General Fund.
- Conn. Gen. Stat. § 12-668 · Administrative provisions. Penalties. Hearings and appeals.
- Conn. Gen. Stat. §§ 12-669 to 12-674 · Secs. 12-669 to 12-674.
- Conn. Gen. Stat. § 12-675 · Nursing home tax.
- Conn. Gen. Stat. §§ 12-676 to 12-684 · Secs. 12-676 to 12-684.
- Conn. Gen. Stat. § 12-685 · Definitions.
- Conn. Gen. Stat. § 12-686 · Payment of taxes by electronic funds transfer. When required.
- Conn. Gen. Stat. § 12-687 · Timing of payments. Late payments.
- Conn. Gen. Stat. § 12-688 · Voluntary payments by electronic funds transfer.
- Conn. Gen. Stat. § 12-689 · Regulations.
- Conn. Gen. Stat. § 12-690 · Electronic filing.
- Conn. Gen. Stat. § 12-691 · Sec. 12-691.
- Conn. Gen. Stat. § 12-692 · Individually itemized charges or other fees on passenger motor vehicle rental or rental truck. Machinery rental surcharge. Report and remittance. Penalties. Appeals.
- Conn. Gen. Stat. §§ 12-693 to 12-698 · Secs. 12-693 to 12-698.
- Conn. Gen. Stat. § 12-699 · Definitions. Election of tax. Rate.
- Conn. Gen. Stat. § 12-699a · Installment payment of estimated tax. Interest on underpayments.
- Conn. Gen. Stat. § 12-699b · Election to file composite income tax return on behalf of nonresident individual member.
- Conn. Gen. Stat. §§ 12-699c to 12-699z · Secs. 12-699c to 12-699z.
- Conn. Gen. Stat. § 12-700 · Imposition of tax on income. Rates.
- Conn. Gen. Stat. § 12-700a · Alternative minimum tax.
- Conn. Gen. Stat. § 12-700b · Computation of tax for withholding from wages and other payments and for payment of estimated tax.
- Conn. Gen. Stat. § 12-700c · Use tax table in personal income tax return form.
- Conn. Gen. Stat. § 12-701 · Definitions. Regulations.
- Conn. Gen. Stat. § 12-701a · Subtraction for contributions to qualified state tuition program.
- Conn. Gen. Stat. § 12-702 · Exemptions.
- Conn. Gen. Stat. § 12-702a · Relief from joint tax liability.
- Conn. Gen. Stat. § 12-703 · Credits based on adjusted gross income.
- Conn. Gen. Stat. § 12-704 · Credits for income taxes paid to other states.
- Conn. Gen. Stat. §§ 12-704a and 12-704b · Tax credit for personal property taxes paid on motor vehicles. Tax credit for portion of property tax paid on primary residence or motor vehicle.
- Conn. Gen. Stat. § 12-704c · Credits for taxes paid on primary residence or motor vehicle. Credit for conveyance tax.
- Conn. Gen. Stat. § 12-704d · Credits for angel investors.
- Conn. Gen. Stat. § 12-704e · Earned income tax credit. Additional amount for certain taxpayers.
- Conn. Gen. Stat. § 12-704f · Credit for certain college graduates.
- Conn. Gen. Stat. § 12-704g · Modification to Connecticut adjusted gross income for certain venture capital income.
- Conn. Gen. Stat. § 12-704h · State child tax credit plan.
- Conn. Gen. Stat. § 12-704i · Credit for delivery of a fetus born dead for which a fetal death certificate has been filed.
- Conn. Gen. Stat. § 12-705 · Withholding of taxes from wages and other payments.
- Conn. Gen. Stat. § 12-706 · Agreements with other jurisdictions. Written statement furnished to employees and payees. Treatment of taxes withheld.
- Conn. Gen. Stat. § 12-707 · Payment to commissioner of taxes withheld by employers, payers or purchasers of a business. Security.
- Conn. Gen. Stat. § 12-708 · Determination of taxable year and method of accounting changes.
- Conn. Gen. Stat. § 12-709 · Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.
- Conn. Gen. Stat. § 12-710 · Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.
- Conn. Gen. Stat. § 12-711 · Determination of income, gain, loss and deduction derived from or connected with sources within this state.
- Conn. Gen. Stat. § 12-711a · Repayment of income by taxpayer.
- Conn. Gen. Stat. § 12-712 · Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.
- Conn. Gen. Stat. § 12-713 · Determination of income within this state of nonresident trusts and estates.
- Conn. Gen. Stat. § 12-714 · Determination of share of nonresident estate or trust and nonresident beneficiary in income within this state.
- Conn. Gen. Stat. § 12-715 · Determination of income of resident partner or S corporation shareholder.
- Conn. Gen. Stat. § 12-716 · Attribution of Connecticut fiduciary adjustment.
- Conn. Gen. Stat. § 12-717 · Determination of income within this state of a part-year resident. Change of status.
- Conn. Gen. Stat. § 12-718 · Exempt dividends.
- Conn. Gen. Stat. § 12-719 · Filing of returns. Returns for partnerships, S corporations and pass-through entities. Returns for nonresident athletes of professional teams.
- Conn. Gen. Stat. §§ 12-720 and 12-721 · Declaration of estimated tax. Filing dates for declarations of estimated tax.
- Conn. Gen. Stat. § 12-722 · Underpayment and payment of estimated tax. Interest. Credit. Payment schedule for farmers and fishermen.
- Conn. Gen. Stat. § 12-722a · No accrual of interest on underpayment of tax created by public act 15-244*.
- Conn. Gen. Stat. § 12-723 · Extensions.
- Conn. Gen. Stat. § 12-724 · Special rules for members of the armed forces and specified terrorist victims.
- Conn. Gen. Stat. § 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.
- Conn. Gen. Stat. § 12-725 · Documents to be signed. Certification.
- Conn. Gen. Stat. § 12-726 · Information required in returns of partnerships and S corporations doing business in this state.
- Conn. Gen. Stat. § 12-727 · Informational returns from persons making payments. Notice of changes in federal tax return. Filing amended returns.
- Conn. Gen. Stat. § 12-728 · Deficiency assessments. Notice. Penalty.
- Conn. Gen. Stat. § 12-729 · Final assessment of deficiency. Protest. Notice of determination.