Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-699 Definitions. Election of tax. Rate.
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Sec. 12-699. Definitions. Election of tax. Rate. (a) As used in this chapter: (1) “Partnership” has the same meaning as provided in Section 7701(a)(2) of the Internal Revenue Code, as defined in section 12-213, and regulations adopted thereunder. “Partnership” includes a limited …
Conn. Gen. Stat. § 12-699a Installment payment of estimated tax. Interest on underpayments.
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Sec. 12-699a. Installment payment of estimated tax. Interest on underpayments. (a) As used in this section, “required annual payment” means the lesser of (1) ninety per cent of the tax under section 12-699 that is reported on the return filed for the taxable year or, if no return…
Conn. Gen. Stat. § 12-699b Election to file composite income tax return on behalf of nonresident individual member.
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Sec. 12-699b. Election to file composite income tax return on behalf of nonresident individual member. Section 12-699b is repealed, effective January 1, 2024. (P.A. 22-117, S. 16; P.A. 23-204, S. 448.)
Conn. Gen. Stat. §§ 12-699c to 12-699z 12-699c to 12-699z
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Secs. 12-699c to 12-699z. Reserved for future use.