reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-207 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-207 - Oaths and subpoenas.

 The commissioner and any agent of the commissioner duly authorized to conduct any inquiry, investigation or hearing hereunder shall have power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the commissioner, the commissioner or his agent authorized to conduct such hearing and having authority by law to issue such process may subpoena witnesses and require the production of books, papers and documents pertinent to such inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter shall be excused from testifying or from producing books or papers on the ground that such testimony or the production of such books or other documentary evidence would tend to incriminate him, but such evidence or the books or papers so produced shall not be used in any criminal proceeding against him. If any person disobeys such process or, having appeared in obedience thereto, refuses to answer any pertinent question put to him by the commissioner or his authorized agent, or to produce any books and papers pursuant thereto, the commissioner or such agent may apply to the superior court of the judicial district wherein the taxpayer resides or wherein the business has been conducted, or to any judge of said court if the same is not in session, setting forth such disobedience to process or refusal to answer, and said court or such judge shall cite such person to appear before said court or such judge to answer such question or to produce such books and papers and, upon his refusal so to do, shall commit such person to a community correctional center until he testifies, but not for a longer period than sixty days. Notwithstanding the serving of the term of such commitment by any person, the commissioner may proceed in all respects with such inquiry and examination as if the witness had not previously been called upon to testify. Officers who serve subpoenas issued by the commissioner or under his authority and witnesses attending hearings conducted by him hereunder shall receive fees and compensation at the same rates as officers and witnesses in the courts of this state, to be paid on vouchers of the commissioner on order of the Comptroller from the proper appropriation for the administration of this chapter.(1949 Rev., S. 1888; 1969, P.A. 297; P.A. 78-280, S. 2. 127.)History: 1969 act substituted “community correctional center” for “jail”; P.A. 78-280 substituted “judicial district” for “county”.
CT Gen Stat § 12-209 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-209 - Tax to be in lieu of certain other taxes.

 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.
CT Gen Stat § 12-210a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-210a - Deduction by nonresident companies of benefit payments from group health insurance premiums.

 In determining the tax payable under section 12-210 with respect to the calendar year 1976, and each subsequent year, every life insurance company incorporated by or organized under the law of any other state may deduct from the gross amount of premiums received on group policies or contracts providing health insurance benefits the entire amount of benefit payments made under such policies or contracts to residents of this state in such year, provided the state of incorporation of such life insurance company provides a similar deduction to all life insurance companies doing such business whether or not incorporated in said state.(P.A. 76-346, S. 2, 3.)History: P.A. 76-346 effective July 1, 1976, and applicable to calendar years commencing on or after January 1, 1976.
CT Gen Stat § 12-211b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-211b - Order of credits claimed.

 (a) Whenever a company subject to tax under the provisions of this chapter is eligible to claim more than one tax credit, the credits shall be claimed for the calendar year in the following order:(1) Any credit that may be carried backward to a preceding calendar year or years shall first be claimed (A) with any credit carry-back that will expire first being claimed prior to any credit carry-back that will expire later or will not expire at all, and (B) if the credit carry-backs will expire at the same time, in the order in which the company may receive the maximum benefit;(2) Any credit that may not be carried backward to a preceding calendar year or years and that may not be carried forward to a succeeding calendar year or years shall next be claimed, in the order in which the company may receive the maximum benefit; and(3) Any credit that may be carried forward to a succeeding calendar year or years shall next be claimed (A) with any credit carry-forward that will expire first being claimed prior to any credit carry-forward that will expire later or will not expire at all, and (B) if the credit carry-forwards will expire at the same time, in the order in which the company may receive the maximum benefit.(b) In no event shall any credit be claimed more than once.(P.A. 13-232, S. 7.)History: P.A. 13-232 effective June 25, 2013, and applicable to calendar years commencing on and after January 1, 2013.
CT Gen Stat § 12-211c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-211c - Transfer of credit to affiliate.

 An insurance company or health care center, as defined in section 38a-175, may transfer any credit allowed against the tax imposed by this chapter to an affiliate, as defined in section 38a-1, of the insurance company or health care center. Such credit may be taken by any such affiliate only against the affiliate's tax liability imposed under this chapter. The Commissioner of Revenue Services shall not allow any credit to an affiliate against such tax liability unless the insurance company or health care center and affiliate have filed such information as may be required on forms provided by the commissioner with respect to any such transfer on or before the due date of the tax return on which such credit would have been taken by the insurance company or health care center if no transfer had been made by such insurance company or health care center.(P.A. 13-232, S. 17.)History: P.A. 13-232 effective July 1, 2015, and applicable to calendar years commencing on and after January 1, 2015.
CT Gen Stat § 12-212a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 207 - Insurance Companies and Health Care Centers Taxes|Section 12-212a - Annual state charge applicable to hospital service corporations and medical service corporations. Such corporations not subject to tax under this chapter.

 All corporations organized under sections 38a-199 to 38a-209, inclusive, and 38a-214 to 38a-225, inclusive, shall pay to the Commissioner of Revenue Services on or before March first, annually, a charge at the rate of two per cent of the total net direct subscriber charges received by such corporation during the next preceding calendar year, which shall be in addition to any other payment required under section 38a-48. The charge required under this section and any other payment required under said section 38a-48 shall be in compensation for the costs and expenses of regulation by the Insurance Department and all other governmental services. The provisions of this chapter pertaining to the filing of returns, declarations, assessment and collection of taxes, and penalties imposed on domestic insurance companies shall apply with respect to the charge imposed under this section, provided corporations subject to the charge imposed under this section shall not be subject to any tax imposed under this chapter.(June, 1969, P.A. 1, S. 10; June, 1971, P.A. 5, S. 110; P.A. 77-614, S. 139, 163, 610; P.A. 80-482, S. 17, 345, 348; P.A. 82-259, S. 2, 7; P.A. 90-134, S. 16, 28; P.A. 15-247, S. 28.)History: 1971 act made provisions generally applicable by deleting references to specific years; P.A. 77-614 substituted commissioner of revenue services for tax commissioner, placed insurance commissioner within department of business regulation and made insurance department a division within said department, effective January 1, 1979; P.A. 80-482 substituted Sec. 38-53b for Sec. 38-51 and reinstated insurance division as independent department, deleting reference to abolished department of business regulation; P.A. 82-259 clarified language concerning provisions of chapter 207 applicable to hospital and medical service corporations; P.A. 90-134 excluded direct subscriber charges for special health care plans from consideration as part of net direct subscriber charges used to calculate rates; P.A. 15-247 deleted reference to net direct subscriber charges received from employers for any special health care plan, effective July 10, 2015.
CT Gen Stat § 12-216 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-216 - Payment of tax by out-of-state corporations.

 The tax imposed by this part upon corporations or associations carrying on or doing business or having the right to carry on or do business in this state, which corporations or associations are organized and exist under and by virtue of the laws of some other state, territory or country or are organized and exist without any specific statutory authority, shall be paid by such corporations or associations for the benefit and protection of the government and laws of this state, it being the purpose of this section to require the payment of a tax by all corporations or associations carrying on or doing business in this state, but not organized under the laws of this state, as an additional recompense for protection of the activities in this state of such corporations or associations.(1951, S. 1091d; P.A. 73-442, S. 5; P.A. 77-476, S. 2, 3.)History: P.A. 73-442 defined “foreign municipal electric utility” and included such utilities in corporations organized under the law of any other state or country; P.A. 77-476 deleted amendments enacted in 1973 act.
CT Gen Stat § 12-216a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-216a - Payment of tax by companies having economic nexus with state. Applicability to companies treated as foreign corporations by the Internal Revenue Code.

 (a) Any company that derives income from sources within this state and that has a substantial economic presence within this state, evidenced by a purposeful direction of business toward this state, examined in light of the frequency, quantity and systematic nature of a company's economic contacts with this state, without regard to physical presence, and to the extent permitted by the Constitution of the United States, shall be liable for the tax imposed under this chapter. Such company shall apportion its net income under the provisions of this chapter.(b) (1) The provisions of subsection (a) of this section shall not apply to any company that is treated as a foreign corporation under the Internal Revenue Code and has no income effectively connected with a United States trade or business.(2) To the extent that a company that is treated as a foreign corporation under the Internal Revenue Code has income effectively connected with a United States trade or business, such company's gross income, notwithstanding any provision of this chapter, shall be its income effectively connected with its United States trade or business. For net income tax apportionment purposes, only property used in, payroll attributable to and receipts effectively connected with such company's United States trade or business shall be considered for purposes of calculating such company's apportionment fraction. “Income effectively connected with a United States trade or business” shall be determined in accordance with the provisions of the Internal Revenue Code. The provisions of this subdivision shall not apply to a foreign corporation that is included in a combined group that files a combined unitary tax return.(June Sp. Sess. P.A. 09-3, S. 90; P.A. 11-61, S. 55; Dec. Sp. Sess. P.A. 15-1, S. 39.)History: June Sp. Sess. P.A. 09-3 effective September 9, 2009, and applicable to income years commencing on or after January 1, 2010; P.A. 11-61 designated existing provisions as Subsec. (a), replaced “, or” with “and” therein and added Subsec. (b) re applicability to companies treated as foreign corporations by the Internal Revenue Code, effective June 21, 2011, and applicable to income years commencing on or after January 1, 2011; Dec. Sp. Sess. P.A. 15-1 amended Subsec. (b) by adding Subdiv. designators (1) and (2), and by adding reference to Secs. 12-218e to 12-218g and adding provision re exemption for foreign corporation included in combined group that files combined unitary tax return in Subdiv. (2), effective December 29, 2015.
CT Gen Stat § 12-217aa (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217aa - Order of credits.

 (a) Except as otherwise provided in section 12-217t, whenever a company is eligible to claim more than one corporation business tax credit, the credits shall be claimed for the income year in the following order: (1) Any credit that may be carried backward to a preceding income year or years shall first be claimed (A) with any credit carry-back that will expire first being claimed before any credit carry-back that will expire later or will not expire at all, and (B) if the credit carry-backs will expire at the same time, in the order in which the company may receive the maximum benefit; (2) any credit that may not be carried backward to a preceding income year or years and that may not be carried forward to a succeeding income year or years shall next be claimed, in the order in which the company may receive the maximum benefit; and (3) any credit that may be carried forward to a succeeding income year or years shall next be claimed (A) with any credit carry-forward that will expire first being claimed before any credit carry-forward that will expire later or will not expire at all, and (B) if the credit carry-forwards will expire at the same time, in the order in which the company may receive the maximum benefit.(b) In no event shall any credit be claimed more than once.(P.A. 98-244, S. 10, 35; 98-261, S. 4, 6.)History: P.A. 98-244 effective June 8, 1998, and applicable to income years commencing on or after January 1, 1998; P.A. 98-261 amended Subsec. (a) to add exception for Sec. 12-217t, effective June 8, 1998, and applicable to income years commencing on or after January 1, 1998.
CT Gen Stat § 12-217bb (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217bb - Tax credit for electric suppliers hiring displaced workers.

 Section 12-217bb is repealed, effective July 1, 2013.(P.A. 98-28, S. 47, 117; P.A. 13-232, S. 18.)
CT Gen Stat § 12-217cc (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217cc - Tax credit for certain small businesses obtaining financing from federal Small Business Administration. For income years commencing prior to January 1, 2014.

 (a) As used in this section, “small business” means any business entity qualifying as a small business under 13 CFR Part 121 which has gross receipts of not more than five million dollars for the income year in which the credit is first allowed.(b) In any income year commencing prior to January 1, 2014, there shall be allowed as a credit against the tax imposed by this chapter in any income year an amount equal to the amount paid during such income year by a small business to the federal Small Business Administration as a guaranty fee to obtain guaranteed financing from the federal Small Business Administration, provided the credit shall not reduce the tax in any income year below any minimum tax required under this chapter.(c) If the amount of the credit allowable under this section exceeds the sum of any taxes paid by the small business after all other credits have first been applied, any such excess amount of the credit allowable under this section may be taken in any of the four succeeding income years.(P.A. 99-173, S. 42, 65; P.A. 10-75, S. 28.)History: P.A. 99-173 effective June 23, 1999, and applicable to income years commencing on or after January 1, 1999; P.A. 10-75 amended Subsec. (b) to specify that credit shall be allowed in any income year commencing prior to January 1, 2014, effective July 1, 2010.
CT Gen Stat § 12-217f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217f - Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.

 Section 12-217f is repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.(P.A. 79-474, S. 1, 2; P.A. 97-295, S. 15, 24, 25; P.A. 98-262, S. 14, 22.)
CT Gen Stat § 12-217ff (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217ff - Tax credit for donation of land for educational use. No credit allowed on or after January 1, 2013.

 (a) For purposes of this section, “donation of land for educational use” means the value of any land or interest in land conveyed without financial consideration, or the value of any discount of the sale price in any sale of land or interest in land, to any municipality or political subdivision of the state for educational use, as defined in section 16-43b.(b) There shall be allowed a credit for all taxpayers against the tax imposed under section 12-217, in an amount equal to fifty per cent of any donation of land for educational use. For purposes of calculating the credit under this section the amount of donation shall be based on the difference between the use value of the donated land and the amount received for such land. For the purposes of this subsection, “use value” means a fair market value of land at its highest and best use, as determined by a certified real estate appraiser.(c) A credit that is allowed under this section, with respect to any taxable year commencing on or after January 1, 2004, but is not used by a taxpayer may be carried forward to each of the successive income years until such credit is fully taken. In no case shall a credit that is not used be carried forward for a period of more than fifteen years.(d) No tax credit shall be allowed under this section with respect to any donation of land for educational use made on or after January 1, 2013.(P.A. 04-200, S. 4; P.A. 13-232, S. 9.)History: P.A. 04-200 effective June 3, 2003; P.A. 13-232 added Subsec. (d) re discontinuation of credit on or after January 1, 2013, effective July 1, 2013, and applicable to income years commencing on or after January 1, 2013.See Sec. 12-217dd re tax credit for donation of land for educational use.
CT Gen Stat § 12-217h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217h - Tax credit for expenditures to establish day care facilities for children of employees.

 Section 12-217h is repealed effective January 1, 1990, and applicable to income years of corporations commencing on or after that date.(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 1, 4; P.A. 88-289, S. 1, 4; P.A. 89-364, S. 6, 7.)
CT Gen Stat § 12-217hh (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217hh - Tax credit for hiring displaced worker.

 Section 12-217hh is repealed, effective July 1, 2013.(P.A. 06-186, S. 81; P.A. 13-232, S. 18.)
CT Gen Stat § 12-217k (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217k - Tax credit for employee training.

 Section 12-217k is repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.(P.A. 92-193, S. 4, 8; P.A. 93-74, S. 7, 67; P.A. 97-295, S. 24, 25; P.A. 98-262, S. 14, 22.)
CT Gen Stat § 12-217l (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217l - Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.

 Section 12-217l is repealed, effective July 1, 2013.(P.A. 92-193, S. 5, 8; P.A. 13-232, S. 18.)
CT Gen Stat § 12-217m (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217m - Tax credit for taxpayers occupying new facilities and creating new jobs.

 Section 12-217m is repealed, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998.(P.A. 92-250, S. 1, 2; P.A. 95-79, S. 27, 189; 95-250, S. 1; P.A. 96-211, S. 1, 5, 6; P.A. 97-295, S. 17, 24, 25; P.A. 98-262, S. 14, 22.)
CT Gen Stat § 12-217p (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 208 - Corporation Business Tax|Section 12-217p - Tax credits for taxpayer providing housing for low and moderate income employees.

 Section 12-217p is repealed, effective June 7, 2006.(P.A. 93-74, S. 50, 67; P.A. 94-175, S. 18, 32; May Sp. Sess. P.A. 94-4, S. 80, 85; P.A. 95-160, S. 64, 69; P.A. 97-295, S. 18, 25; P.A. 98-262, S. 2, 14, 22; P.A. 06-159, S. 9; 06-189, S. 23.)