Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-710
Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter
Official textcga.ct.gov
Any person taxable as a corporation for the purposes of chapter 208 shall not be subject to tax under this chapter. Any person which by reason of its purposes or activities is exempt from federal income tax shall be exempt from tax imposed under this chapter.
(June Sp. Sess. P.A. 91-3, S. 61, 168; May Sp. Sess. P.A. 92-5, S. 8, 37.)
History: June Sp. Sess. P.A. 91-3, S. 61, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; May Sp. Sess. P.A. 92-5 made a technical change, effective June 19, 1992, and applicable to taxable years of taxpayers commencing on or after January 1, 1992.
Source: view the official text
In this chapter (40 sections)
- 12-700a · Alternative minimum tax
- 12-700b · Computation of tax for withholding from wages and other…
- 12-700c · Use tax table in personal income tax return form
- 12-701 · Definitions. Regulations
- 12-701a · Subtraction for contributions to qualified state tuition…
- 12-702 · Exemptions
- 12-702a · Relief from joint tax liability
- 12-703 · Credits based on adjusted gross income
- 12-704 · Credits for income taxes paid to other states
- 12-704c · Credits for taxes paid on primary residence or motor vehicle.…
- 12-704d · Credits for angel investors
- 12-704e · Earned income tax credit
- 12-704f · Credit for certain college graduates
- 12-704g · Modification to Connecticut adjusted gross income for certain…
- 12-704h · State child tax credit plan
- 12-704i · Credit for delivery of a fetus born dead for which a fetal…
- 12-705 · Withholding of taxes from wages and other payments
- 12-706 · Agreements with other jurisdictions. Written statement…
- 12-707 · Payment to commissioner of taxes withheld by employers, payers…
- 12-708 · Determination of taxable year and method of accounting changes
- 12-710 · Persons subject to corporation business tax not taxable under…
- 12-711 · Determination of income, gain, loss and deduction derived from…
- 12-711a · Repayment of income by taxpayer
- 12-712 · Determination of nonresident partner's, shareholder's or…
- 12-713 · Determination of income within this state of nonresident…
- 12-714 · Determination of share of nonresident estate or trust and…
- 12-715 · Determination of income of resident partner or S corporation…
- 12-716 · Attribution of Connecticut fiduciary adjustment
- 12-717 · Determination of income within this state of a part-year…
- 12-718 · Exempt dividends
- 12-719 · Filing of returns. Returns for partnerships, S corporations…
- 12-722 · Underpayment and payment of estimated tax. Interest. Credit.…
- 12-722a · No accrual of interest on underpayment of tax created by…
- 12-723 · Extensions
- 12-724 · Special rules for members of the armed forces and specified…
- 12-724a · (Formerly Sec. 12-62s). Homeownership incentive program.…
- 12-725 · Documents to be signed. Certification
- 12-726 · Information required in returns of partnerships and S…
- 12-727 · Informational returns from persons making payments. Notice of…
- 12-728 · Deficiency assessments. Notice. Penalty