Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-630aa Short title: R.E. Van Norstrand Neighborhood Assistance Act.
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Sec. 12-630aa. Short title: R.E. Van Norstrand Neighborhood Assistance Act. Sections 12-630aa to 12-638, inclusive, shall be known as the “R.E. Van Norstrand Neighborhood Assistance Act”. (P.A. 95-268, S. 1, 11.) History: P.A. 95-268 effective July 6, 1995.
Conn. Gen. Stat. § 12-631 Definitions.
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Sec. 12-631. Definitions. As used in this chapter, the following terms have the following meanings: (1) “Business firm” means any business entity authorized to do business in the state and subject to the tax due under the provisions of chapter 207, 208, 209, 210, 211, 212 or 213a…
Conn. Gen. Stat. § 12-632 Lists of eligible programs. Application by businesses. Limitations on tax credits.
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Sec. 12-632. Lists of eligible programs. Application by businesses. Limitations on tax credits. (a)(1) Except as otherwise provided in subdivision (2) of this subsection, on or before July first of each year, any municipality desiring to obtain benefits under the provisions of th…
Conn. Gen. Stat. § 12-632a Proration of tax credits, when.
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Sec. 12-632a. Proration of tax credits, when. If, for any fiscal year, all of the proposals submitted to the Commissioner of Revenue Services pursuant to section 12-632 claim tax credits in excess of the limit provided for in subsection (i) of said section 12-632, the commissione…
Conn. Gen. Stat. § 12-633 Amount of tax credits; generally.
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Sec. 12-633. Amount of tax credits; generally. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent of the total cash amount invested during the taxab…
Conn. Gen. Stat. § 12-634 Amount of tax credits; child care centers.
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Sec. 12-634. Amount of tax credits; child care centers. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent of the total cash amount invested during …
Conn. Gen. Stat. § 12-635 Amount of tax credits; energy conservation, job training, college access loan forgiveness and programs serving low-income persons.
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Sec. 12-635. Amount of tax credits; energy conservation, job training, college access loan forgiveness and programs serving low-income persons. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or…
Conn. Gen. Stat. § 12-635a Amount of tax credits; community-based alcoholism prevention or treatment programs.
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Sec. 12-635a. Amount of tax credits; community-based alcoholism prevention or treatment programs. The Commissioner of Revenue Services shall grant a credit against any tax due under the provisions of chapter 207, 208, 209, 210, 211 or 212 in an amount not to exceed sixty per cent…
Conn. Gen. Stat. § 12-636 Decision of the Commissioner of Revenue Services.
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Sec. 12-636. Decision of the Commissioner of Revenue Services. The decision of the Commissioner of Revenue Services to approve or disapprove a proposal pursuant to the provisions of section 12-632 shall be in writing, and, if said commissioner approves the proposal, said commissi…
Conn. Gen. Stat. § 12-637 Audit.
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Sec. 12-637. Audit. Section 12-637 is repealed. (P.A. 82-469, S. 7, 11; P.A. 86-269, S. 9, 10.)
Conn. Gen. Stat. § 12-637a Postproject audit required. Municipal agency certification required. Review by commissioner required.
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Sec. 12-637a. Postproject audit required. Municipal agency certification required. Review by commissioner required. Whenever the total funds invested for any income year by any company or companies in a program conducted by a nonprofit organization approved under this chapter, ar…
Conn. Gen. Stat. § 12-638 Regulations.
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Sec. 12-638. Regulations. The Commissioner of Revenue Services, in consultation with the Secretary of the Office of Policy and Management may adopt regulations in accordance with chapter 54 to implement the provisions of this chapter. (P.A. 82-469, S. 8, 11; P.A. 89-328, S. 5, 6;…