Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-268a Alternate methods of determining portion of business equitably attributable to Connecticut.
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Sec. 12-268a. Alternate methods of determining portion of business equitably attributable to Connecticut. If the method of apportionment provided for in section 12-251, section 12-258 or section 12-265 unfairly attributes to this state an undue proportion of its business activity…
Conn. Gen. Stat. § 12-268b Return of fiduciary.
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Sec. 12-268b. Return of fiduciary. Any fiduciary who conducts or is liquidating the business or is selling the assets of any company included in section 12-249, section 12-256 or section 12-264 shall be subject to the filing of returns in accord with, and to the payment of taxes …
Conn. Gen. Stat. § 12-268c Refunds. Interest on refunds.
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Sec. 12-268c. Refunds. Interest on refunds. (a)(1) Any company included in section 12-249, 12-256 or 12-264, or municipal utility, as defined in section 12-265, believing that it has overpaid any taxes due under the provisions of chapter 210, 211 or 212 may file a claim for refun…
Conn. Gen. Stat. § 12-268d Failure to pay tax when due. Penalty provisions.
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Sec. 12-268d. Failure to pay tax when due. Penalty provisions. (a) If any company included in section 12-249, 12-256, 12-264 or 16-331cc, or municipal utility, as defined in section 12-265, fails to pay the amount of tax reported to be due on its return within the time specified …
Conn. Gen. Stat. § 12-268e Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false.
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Sec. 12-268e. Penalties for failure to pay the tax or submit return with intent or wilful delivery of return known to be false. (a) Any person required under chapter 210, 211 or 212 or this chapter to pay any tax, or required under chapter 210, 211 or 212 or this chapter or by re…
Conn. Gen. Stat. § 12-268f Examination of books and records to verify return. Authority to take testimony under oath; subpoenas.
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Sec. 12-268f. Examination of books and records to verify return. Authority to take testimony under oath; subpoenas. (a) The commissioner may examine the books, papers and records of any company or municipal utility in order to verify the accuracy of any return made or, if no retu…
Conn. Gen. Stat. § 12-268g Examination of returns. Penalties related to deficiency assessments.
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Sec. 12-268g. Examination of returns. Penalties related to deficiency assessments. The commissioner shall, within three years after the due date for the filing of a return, or, in the case of a completed return filed after such due date, within three years after the date on which…
Conn. Gen. Stat. § 12-268h Delinquent taxes; interest; collection. Receipt and disposition of funds.
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Sec. 12-268h. Delinquent taxes; interest; collection. Receipt and disposition of funds. (a) To any taxes which are assessed under chapter 210, 211 or 212 or this chapter with respect to gross earnings of any company or municipal utility for any taxable period, there shall be adde…
Conn. Gen. Stat. § 12-268i Hearing by commissioner.
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Sec. 12-268i. Hearing by commissioner. Any taxpayer aggrieved by the action of the commissioner or his authorized agent in fixing the amount of any tax, penalty or interest provided for by chapter 210, 211 or 212 or this chapter may apply to the commissioner, in writing, within s…
Conn. Gen. Stat. § 12-268j Tax to be in lieu of certain other taxes.
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Sec. 12-268j. Tax to be in lieu of certain other taxes. (a) The taxation provided for in chapter 211 upon gross earnings in any year shall be in lieu of all taxes with respect to such year on (1) tangible personal property used solely and exclusively in a business so specified by…
Conn. Gen. Stat. § 12-268k Abatement of taxes.
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Sec. 12-268k. Abatement of taxes. Section 12-268k is repealed, effective April 13, 1995. (1961, P.A. 604, S. 28; P.A. 77-614, S. 143, 610; P.A. 87-124, S. 13, 18; P.A. 95-4, S. 7, 8.)
Conn. Gen. Stat. § 12-268l Appeals.
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Sec. 12-268l. Appeals. Any taxpayer aggrieved because of any order, decision, determination or disallowance of the Commissioner of Revenue Services made under the provisions of chapter 210, 211 or 212 or this chapter may, not later than thirty days after service upon the taxpayer…
Conn. Gen. Stat. § 12-268m Regulations and forms.
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Sec. 12-268m. Regulations and forms. The Commissioner of Revenue Services may prescribe regulations and make rulings, not inconsistent with law, to carry into effect the provisions of chapters 210, 211 and 212 and this chapter, which regulations or rulings, when reasonably design…
Conn. Gen. Stat. §§ 12-268n to 12-268r 12-268n to 12-268r
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Secs. 12-268n to 12-268r. Reserved for future use.