Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-242e Disposition of installments.
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Sec. 12-242e. Disposition of installments. The amount of every installment of estimated tax, or payment on account thereof, shall be paid to the commissioner in cash or by check, draft or money order drawn to the order of the Commissioner of Revenue Services of the state of Conne…
Conn. Gen. Stat. § 12-242f Obligations of fiduciary.
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Sec. 12-242f. Obligations of fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company shall be subject to the payment of taxes imposed by this part in the same manner and to the same extent as if the business were being conducte…
Conn. Gen. Stat. § 12-242g Overpayments.
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Sec. 12-242g. Overpayments. (a) If a company has paid as an installment of estimated tax an amount in excess of the amount determined to be the correct amount of such installment, such amount shall be credited against any unpaid installment or against the tax. If the amount alrea…
Conn. Gen. Stat. § 12-242h Regulations.
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Sec. 12-242h. Regulations. The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of this part, which regulations or rulings, when reasonably designed to carry out the intent and purpose of t…
Conn. Gen. Stat. § 12-242i Declaration as return.
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Sec. 12-242i. Declaration as return. For all purposes of section 12-240, a declaration shall be deemed to constitute a return. (1963, P.A. 651, S. 14.)
Conn. Gen. Stat. §§ 12-242j to 12-242z 12-242j to 12-242z
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Secs. 12-242j to 12-242z. Reserved for future use.