Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-209
Tax to be in lieu of certain other taxes
Official textcga.ct.gov
The taxes imposed by this chapter and chapter 208 shall be in lieu of all other taxes upon the intangible assets of any domestic insurance company, or the income therefrom, and shall be in lieu of all other taxes upon the franchises of domestic companies taxable hereunder; but such companies shall be taxable upon all real and tangible personal property not specifically exempt by law.
(1949 Rev., S. 1891; P.A. 73-350, S. 3, 27.)
History: P.A. 73-350 included reference to taxes under chapter 208, effective May 9, 1973, and applicable to income years beginning on or after January 1, 1973.
Source: view the official text
In this chapter (26 sections)
- 12-201 · Definitions
- 12-201a · Definitions
- 12-202 · Tax on direct premiums of domestic insurance companies.…
- 12-202a · Tax on net direct subscriber charges of health care centers.…
- 12-202b · Tax credit for providers of HUSKY coverage
- 12-202c · Supplemental payments to providers of HUSKY coverage
- 12-203 · Tax on receipts of interest and dividends by domestic companies
- 12-204 · Deficiency assessment or reassessment
- 12-204c · Installment payments. Interest on unpaid installments
- 12-204d · Payment and disposition of installments
- 12-204e · Liability of fiduciary conducting or liquidating business
- 12-204f · Overpayment of estimated and final taxes
- 12-204g · Regulations
- 12-205 · Annual return. Extensions
- 12-206 · Penalties for late filing and wilful submission of fraudulent…
- 12-207 · Oaths and subpoenas
- 12-208 · Application for administrative hearing and appeal therefrom to…
- 12-209 · Tax to be in lieu of certain other taxes
- 12-210 · Tax on net direct premiums of nonresident and foreign companies
- 12-210a · Deduction by nonresident companies of benefit payments from…
- 12-211 · Reciprocity
- 12-211a · Limit on credits under this chapter. Exceptions
- 12-211b · Order of credits claimed
- 12-211c · Transfer of credit to affiliate
- 12-212 · Provisions of the tax on domestic companies pertaining to…
- 12-212a · Annual state charge applicable to hospital service…