61 chapters · 1,353 sections in this title.
Conn. Gen. Stat. § 12-201 Definitions.
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Sec. 12-201. Definitions. When used in this chapter, unless the context otherwise requires: (1) “Commissioner of Revenue Services” or “commissioner” means the Commissioner of Revenue Services; (2) “Insurance Commissioner” means the state Insurance Commissioner; (3) “Taxpayer” mea…
Conn. Gen. Stat. § 12-201a Definitions.
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Sec. 12-201a. Definitions. Section 12-201a is repealed, effective July 1, 1995, and applicable to estimated corporation business taxes for income years commencing on or after January 1, 1996. (June, 1969, P.A. 1, S. 1; P.A. 89-16, S. 8, 31; P.A. 90-28, S. 5; 90-196, S. 1, 5; P.A.…
Conn. Gen. Stat. § 12-202 Tax on direct premiums of domestic insurance companies. Exception.
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Sec. 12-202. Tax on direct premiums of domestic insurance companies. Exception. (a) Each domestic insurance company shall, annually, pay a tax on the total net direct premiums received by such company during the calendar year next preceding from policies written on property or ri…
Conn. Gen. Stat. § 12-202a Tax on net direct subscriber charges of health care centers. Exceptions.
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Sec. 12-202a. Tax on net direct subscriber charges of health care centers. Exceptions. (a) Each health care center, as defined in section 38a-175, that is governed by sections 38a-175 to 38a-194, inclusive, shall pay a tax to the Commissioner of Revenue Services for the calendar …