Declaration as return

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For all purposes of section 12-240, a declaration shall be deemed to constitute a return.

(1963, P.A. 651, S. 14.)

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Secs. 12-242j to 12-242z. Reserved for future use.

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In this chapter (40 sections)

12-219a · Apportionment of tax base in and out of state. Insurance…
12-219b · Election with respect to apportionment of net income
12-221a · Petition for alternative method of apportionment. Regulations
12-222 · Annual return. Designated taxable member of combined group.…
12-223 · Returns of affiliated corporations
12-223a · Combined corporation business tax return
12-223b · Intercompany rents and business receipts
12-223c · Minimum tax in combined return
12-223d · Assessments against one or more taxpayers in combined return
12-223e · Readjustment of taxes on revision of combined return
12-223f · Preference tax due from corporations filing a combined return
12-224 · Return of fiduciary
12-225 · Supplemental and amended returns. Refund claim
12-226 · Correction of returns; additional tax; refunds
12-226a · Adjustments by the commissioner. Regulations
12-227 · Interest on refunds
12-228 · Refunds to be made from General Fund
12-229 · Failure to pay tax or make return. Penalty. Waiver of penalty…
12-230 · Forfeiture of corporate rights for failure to make returns
12-231 · Penalties for wilful violation of requirements related to…
12-231a · Formation of insurance company affiliate of holding company…
12-232 · Authority to take testimony under oath; subpoenas
12-233 · Examination of returns by commissioner. Deadlines for mailing…
12-234 · Settlement with Treasurer
12-235 · Delinquent taxes; interest; collection
12-235a · Disallowance of credits if taxes due and unpaid
12-236 · Hearing by commissioner
12-237 · Appeal
12-238 · Abatement of taxes
12-239 · Abatement of taxes on motor bus company in receivership
12-240 · Publication and disclosure of information
12-241 · Tax to be in lieu of other taxes
12-241a · Definition
12-242 · Regulations
12-242d · Installment payment of estimated tax. Interest on…
12-242e · Disposition of installments
12-242f · Obligations of fiduciary
12-242g · Overpayments
12-242h · Regulations
12-242i · Declaration as return

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