Title 12 — Title 12: Taxation
61 chapters · 1,387 sections in this title.
Conn. Gen. Stat. § 12-734 Collection. Warrants. Liens. Foreclosure.
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Sec. 12-734. Collection. Warrants. Liens. Foreclosure. The amount of any tax, penalty or interest due and unpaid under the provisions of this chapter may be collected under the provisions of section 12-35. The warrant therein provided for shall be signed by the commissioner or hi…
Conn. Gen. Stat. § 12-735 Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person.
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Sec. 12-735. Failure to pay tax or make return. Penalty. Waiver of penalties. Penalty for failure to file statement of payment to another person. (a) If any person fails to pay the amount of tax reported to be due on his return within the time specified under the provisions of th…
Conn. Gen. Stat. § 12-736 Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud.
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Sec. 12-736. Penalty for failure to collect, account for and pay over tax or evasion or defeat of tax. Penalty for fraud. (a) Any person required to collect, truthfully account for and pay over the tax imposed under this chapter who wilfully fails to collect such tax or truthfull…
Conn. Gen. Stat. § 12-737 Penalties for wilful violations.
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Sec. 12-737. Penalties for wilful violations. (a) Any person required under this chapter to pay any tax, or required under this chapter or by regulations adopted in accordance with the provisions of this chapter to make a return, keep any records or supply any information, who wi…
Conn. Gen. Stat. § 12-738 Penalty for false statement relating to withholding allowance.
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Sec. 12-738. Penalty for false statement relating to withholding allowance. In addition to any other penalty provided by law, if any individual, in claiming a withholding allowance, makes a statement which results in a decrease in the amounts deducted and withheld under this chap…
Conn. Gen. Stat. § 12-739 Credit of overpayments.
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Sec. 12-739. Credit of overpayments. (a)(1) The commissioner, within the applicable period of limitations may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by this state on the person who made the overpaym…
Conn. Gen. Stat. § 12-740 Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony.
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Sec. 12-740. Administration and enforcement. Keeping of records. Examination of records. Hearings. Testimony. (a) The Commissioner of Revenue Services shall administer and enforce the tax imposed under this chapter and is authorized to adopt regulations and to require such facts …
Conn. Gen. Stat. § 12-741 Rules and rulings in lieu of regulations.
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Sec. 12-741. Rules and rulings in lieu of regulations. Notwithstanding the provisions of chapter 54 and this chapter, the Commissioner of Revenue Services may, in any instance in which, in accordance with said chapter 54 or this chapter, he may or is required to adopt regulations…
Conn. Gen. Stat. § 12-742 Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans.
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Sec. 12-742. Withholding of refund from persons owing debts or obligations to the state or in default of certain student loans. (a) In cases where any person or entity is due a refund of state income taxes, and that same person owes a debt or obligation for which the Commissioner…
Conn. Gen. Stat. § 12-743 Contributions from refunds to special accounts.
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Sec. 12-743. Contributions from refunds to special accounts. (a) Any taxpayer filing a return under this chapter may contribute any part of a refund under this chapter to (1) the organ transplant account established pursuant to section 17b-288, (2) the AIDS research education acc…
Conn. Gen. Stat. § 12-743a Contributions from refunds to the Military Relief Fund.
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Sec. 12-743a. Contributions from refunds to the Military Relief Fund. (a) Any taxpayer filing a return under this chapter for taxable years commencing on or after January 1, 2005, may contribute all or part of a refund under this chapter to the Military Relief Fund established in…
Conn. Gen. Stat. § 12-744 Amount required to be shown on a form when item is other than a whole-dollar amount.
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Sec. 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount. (a) The commissioner shall allow any taxpayer, at his option, to provide with respect to any amount required to be shown on a form prescribed for any return, statement or other docum…
Conn. Gen. Stat. § 12-745 Order of credits.
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Sec. 12-745. Order of credits. (a) Whenever a taxpayer is eligible to claim more than one income tax credit under this chapter, the credits shall be claimed for the taxable year in the following order: (1) Any credit under section 12-703; (2) any credit under section 12-704; (3) …
Conn. Gen. Stat. § 12-746 Rebate.
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Sec. 12-746. Rebate. (a) Any taxpayer subject to tax pursuant to this chapter who files a Connecticut income tax return for the taxable year commencing January 1, 1997, on or before May 1, 1998, or, for a taxpayer who has been granted an extension to file such return, October 16,…
Conn. Gen. Stat. §§ 12-747 to 12-789 12-747 to 12-789
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Secs. 12-747 to 12-789. Reserved for future use.
Conn. Gen. Stat. § 12-790 Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty.
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Sec. 12-790. Persons providing tax preparation services and facilitators. Definitions. Prohibited activities. Penalty. (a) As used in this section: (1) “Attorney” means an attorney admitted to practice law in this state or one or more of the other states or jurisdictions of the U…
Conn. Gen. Stat. § 12-790a Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation.
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Sec. 12-790a. Tax preparers and facilitators. Permits. Penalties. Inactive permit status. Exemptions. Confidentiality of personal financial information gathered pursuant to an investigation. (a) As used in sections 12-790a to 12-790c, inclusive, “attorney”, “certified public acco…
Conn. Gen. Stat. § 12-790b Written disclosure by tax preparer prior to providing tax preparation services.
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Sec. 12-790b. Written disclosure by tax preparer prior to providing tax preparation services. Prior to providing tax preparation services, a tax preparer shall provide to any person requesting such services a written disclosure that includes: (1) The tax preparer's name, principa…
Conn. Gen. Stat. § 12-790c Denial, suspension or revocation of permit. Hearing.
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Sec. 12-790c. Denial, suspension or revocation of permit. Hearing. (a)(1) No tax preparer or facilitator shall do or commit any of the following acts or omissions, and the commissioner may deny the issuance of an initial or a renewal permit and may suspend or revoke any such perm…
Conn. Gen. Stat. §§ 12-791 to 12-799 12-791 to 12-799
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Secs. 12-791 to 12-799. Reserved for future use.