reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-685 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228g - Filings and Electronic Funds Transfers|Section 12-685 - Definitions.

 For the purposes of this chapter:(1) “Commissioner” means the Commissioner of Revenue Services or any employee of the department.(2) “Department” means the Department of Revenue Services.(3) “Electronic funds transfer” means any transfer of funds that is initiated through an electronic terminal, telephonic instrument or computer or magnetic tape so as to order, instruct or authorize a financial institution to debit or credit an account but shall not include any transfer originated by check, draft or similar paper instrument.(4) “Person” means any individual, partnership, company, society, association, trustee, executor, administrator or other fiduciary or custodian, public or private corporation or limited liability company, but does not include any Connecticut town, city, borough, consolidated town and city or consolidated town and borough.(5) “Tax” means the tax or taxes imposed under this title or any other title of the general statutes and payable to the Commissioner of Revenue Services.(May Sp. Sess. P.A. 92-17, S. 35, 59; P.A. 93-332, S. 13, 42; P.A. 94-6, S. 1, 4; P.A. 95-79, S. 35, 189; P.A. 97-243, S. 42, 67.)History: May Sp. Sess. P.A. 92-17, S. 35 effective June 19, 1992, and applicable to any tax payments or estimated tax payments due on or after January 1, 1993; P.A. 93-332 added new Subdiv. (4) defining “person” and renumbered the Subdiv. defining “tax” as Subdiv. (5), effective June 25, 1993, and applicable to tax payments or estimated tax payments due on or after July 1, 1993; P.A. 94-6, made technical change to exclusions in definition of “person”, effective April 7, 1994, and applicable to payments required to be made on or after said date; P.A. 95-79 redefined “person” to include a limited liability company, effective May 31, 1995; P.A. 97-243 amended Subdiv. (5), defining “tax”, to replace chapter references with reference to any tax payable to commissioner, effective June 24, 1997.
CT Gen Stat § 12-688 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228g - Filings and Electronic Funds Transfers|Section 12-688 - Voluntary payments by electronic funds transfer.

 (a)(1) Any person who files any tax return for any tax on a monthly or quarterly basis and who is not required under section 12-686 to pay such tax by electronic funds transfer may, at any time, submit a request to the department for permission to pay such tax by one of the means of electronic funds transfer approved by the department.(2) Any person who files a tax return for any tax on an annual basis and who is not required under section 12-686 to pay tax by electronic funds transfer may, at any time, submit a request to the department for permission to pay such tax by one of the means of electronic funds transfer approved by the department.(b) (1) If the department grants permission to any person to pay tax by electronic funds transfer, such person shall, except as provided in subdivision (2) of this subsection, be regarded, for the period for which such permission is granted, as a person who is required under section 12-686 to pay a tax by electronic funds transfer. If such person gives notice, by certified mail, to the department, at least sixty days before the expiration of such period, that such person no longer chooses to pay tax by electronic funds transfer beyond such period, such person shall cease to be regarded as a person who is required under section 12-686 to pay a tax by electronic funds transfer after the expiration of such period. If such person does not give such notice, such person shall cease to be regarded as a person who is required under section 12-686 to pay tax by electronic funds transfer sixty days after notice is given, by certified mail, to the department that the person no longer chooses to pay tax by electronic funds transfer.(2) If the department grants permission to any person to pay a tax by electronic funds transfer, any tax payment made by electronic funds transfer by such person shall be treated as a tax payment made in a timely manner as long as such transfer is initiated on or before the date such tax is due, notwithstanding the fact that the bank account designated by the department may not be credited by electronic funds transfer for the amount of such payment on or before said due date.(May Sp. Sess. P.A. 92-17, S. 38, 59; June Sp. Sess. P.A. 01-6, S. 33, 85.)History: May Sp. Sess. P.A. 92-17, S. 38 effective June 19, 1992, and applicable to any tax payments or estimated tax payments due on or after January 1, 1993; June Sp. Sess. P.A. 01-6 amended Subsec. (b) to designate existing provisions as Subdiv. (1), making a conforming change therein, and to add new Subdiv. (2) re timeliness of payments via electronic transfer, effective July 1, 2001, and applicable to payments required to be made on or after that date.
CT Gen Stat § 12-689 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228g - Filings and Electronic Funds Transfers|Section 12-689 - Regulations.

 The commissioner shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this chapter.(May Sp. Sess. P.A. 92-17, S. 39, 59.)History: May Sp. Sess. P.A. 92-17, S. 39 effective June 19, 1992, and applicable to any tax payments or estimated tax payments due on or after January 1, 1993.
CT Gen Stat § 12-690 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 228g - Filings and Electronic Funds Transfers|Section 12-690 - Electronic filing.

 (a)(1) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said commissioner.(2) The Commissioner of Revenue Services may permit the filing, by computer transmission or by employing new technology as it is developed, by any person of any document that is permitted by law or regulation to be filed with said commissioner, as long as such person and said commissioner have agreed that said commissioner may send any document or notice to such person by computer transmission or by employing new technology as it is developed.(b) The Commissioner of Revenue Services may require the filing, by computer transmission or by employing new technology as it is developed, of any return, statement or other document that is required by law or regulation to be filed with said commissioner by any person who is required under the provisions of this chapter to pay the tax, to which such return, statement or other document pertains, by electronic funds transfer, or by any other person who is described in regulations adopted under this subsection by said commissioner in accordance with the provisions of chapter 54.(c) For purposes of this section, the Commissioner of Revenue Services may prescribe alternative methods for the signing, subscribing or verifying of such return, statement or other document by a person that shall have the same validity, status and consequences as a paper return, statement or other document that was actually signed, subscribed or verified by such person.(d) Notwithstanding any other provision of the general statutes, the Commissioner of Revenue Services may permit the payment of any tax that is required by law to be paid to him by use of any new technology as it is developed.(e) The Commissioner of Revenue Services shall adopt regulations, in accordance with the provisions of chapter 54, necessary for the administration of this section.(P.A. 97-243, S. 49, 67; June Sp. Sess. P.A. 01-6, S. 34, 85; P.A. 03-225, S. 16.)History: P.A. 97-243 effective June 24, 1997; June Sp. Sess. P.A. 01-6 amended Subsec. (a) to designate existing provisions as Subdiv. (1) and to add Subdiv. (2) re transmission of certain information by the commissioner, effective July 1, 2001; P.A. 03-225 amended Subsec. (b) to authorize regulations re persons who may be required to file electronically, effective July 1, 2003, and applicable to payments required to be made on or after that date.
CT Gen Stat § 12-700b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-700b - Computation of tax for withholding from wages and other payments and for payment of estimated tax.

 Section 12-700b is repealed, effective October 1, 2002.(P.A. 95-160, S. 68, 69; P.A. 96-139, S. 12, 13; P.A. 97-322, S. 6, 9; P.A. 99-173, S. 8, 65; S.A. 02-12, S. 1.)
CT Gen Stat § 12-700c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-700c - Use tax table in personal income tax return form.

 The Commissioner of Revenue Services shall revise the personal income tax return form to include in such form a statement of the rate of the use tax imposed pursuant to section 12-411, and a table listing the amount of tax due that corresponds to the amount spent.(June Sp. Sess. P.A. 09-3, S. 115.)History: June Sp. Sess. P.A. 09-3 effective September 9, 2009.
CT Gen Stat § 12-701a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-701a - Modification to Connecticut adjusted gross income for contributions to qualified state tuition program.

 The maximum annual modification under subparagraph (B)(xiii) of subdivision (20) of subsection (a) of section 12-701 shall be equal to the amount of contributions to all accounts established pursuant to any qualified state tuition program, as defined in Section 529(b) of the Internal Revenue Code, established and maintained by this state or any official, agency or instrumentality of the state, but shall not exceed five thousand dollars for each individual taxpayer, or ten thousand dollars for taxpayers filing a joint return. Any amount of a contribution that is not subtracted by the taxpayer in the year for which the contribution is made, on or after January 1, 2006, may be carried forward as a subtraction from income for the succeeding five years; provided the amount subtracted shall not exceed the maximum allowed in each subsequent taxable year.(P.A. 06-186, S. 78.)History: P.A. 06-186 effective July 1, 2006, and applicable to taxable years commencing on or after January 1, 2006.
CT Gen Stat § 12-704f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-704f - Credit for certain college graduates.

 Section 12-704f is repealed, effective June 26, 2019.(June Sp. Sess. P.A. 17-2, S. 648; P.A. 19-117, S. 397.)
CT Gen Stat § 12-704g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-704g - Modification to Connecticut adjusted gross income for certain venture capital income.

 (a) As used in this section:(1) “Bioscience investment ratio” means a ratio, the denominator of which is the total amount of capital raised by a qualified venture capital fund, and the numerator of which is the total amount of money invested by such fund in Connecticut bioscience businesses;(2) “Connecticut bioscience business” means any business with its principal place of business in Connecticut that is engaged in (A) the manufacture of pharmaceuticals, medicines, medical equipment, medical devices and analytical laboratory instruments, (B) the operation of medical or diagnostic testing laboratories, or (C) the conducting of pure research and development in life sciences;(3) “General partner” means a general partner, as defined in section 12-213; and(4) “Qualified venture capital fund” means a venture capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to time, that is established on or after January 1, 2018.(b) A general partner of a qualified venture capital fund shall be allowed a deduction from such general partner's adjusted gross income for purposes of the tax imposed under this chapter. Such deduction shall be calculated as follows:(1) The amount of income received by a general partner of a qualified venture capital fund from the sale, transfer, exchange or other disposition of any form of such fund's equity interests in a Connecticut bioscience business obtained from investments made by such fund in such business on or after January 1, 2018; plus(2) The amount of income received by such general partner for the management of such fund, except the income described in subdivision (1) of this subsection, multiplied by such fund's bioscience investment ratio on the last day of the taxable year.(c) The Commissioner of Revenue Services shall adopt regulations, in accordance with the provisions of chapter 54, to implement the provisions of this section.(P.A. 18-147, S. 1.)History: P.A. 18-147 effective July 1, 2018, and applicable to taxable years commencing on or after January 1, 2018.
CT Gen Stat § 12-708 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-708 - Determination of taxable year and method of accounting changes.

 (a) For purposes of the tax imposed under this chapter, a taxpayer's taxable year shall be the same as such taxpayer's taxable year for federal income tax purposes and a taxpayer's method of accounting shall be the same as such taxpayer's method of accounting for federal income tax purposes.(b) If a taxpayer's taxable year is changed for federal income tax purposes, the taxable year for purposes of the tax under this chapter shall be similarly changed. If a change in taxable year results in a taxable period of less than twelve months, the exemption allowed under section 12-702 shall be prorated under regulations adopted by the Commissioner of Revenue Services in accordance with chapter 54.(c) If no method of accounting has been regularly used by the taxpayer, Connecticut taxable income shall be computed under such method that in the opinion of the commissioner, fairly reflects income. If a taxpayer's method of accounting is changed for federal income tax purposes, the method of accounting for purposes of this chapter shall similarly be changed.(d) In computing a taxpayer's Connecticut taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's Connecticut taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations adopted by the commissioner, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.(e) If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of two years, during which the taxpayer used the method of accounting from which the change is made. If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments.(June Sp. Sess. P.A. 91-3, S. 59, 168.)History: June Sp. Sess. P.A. 91-3, S. 59, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
CT Gen Stat § 12-709 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-709 - Exemption under section 12-702 not applicable to trusts or estates. Taxes payable by fiduciary.

 The tax imposed under this chapter on a trust or estate shall be computed on the Connecticut taxable income of such trust or estate without allowance for any exemption under section 12-702 and shall be paid by the fiduciary.(June Sp. Sess. P.A. 91-3, S. 60, 168.)History: June Sp. Sess. P.A. 91-3, S. 60, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
CT Gen Stat § 12-710 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-710 - Persons subject to corporation business tax not taxable under this chapter. Persons exempt from federal taxation exempt from taxation under this chapter.

 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.
CT Gen Stat § 12-712 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-712 - Determination of nonresident partner's, shareholder's or beneficiary's share of income within the state.

 (a)(1) The portion of a nonresident partner's distributive share of partnership income that is derived from or connected with sources within this state shall be determined in accordance with the provisions of section 12-711.(2) The portion of a nonresident shareholder's pro rata share of S corporation income that is derived from or connected with sources within this state shall be determined in accordance with the provisions of section 12-711.(3) The portion of a nonresident beneficiary's share of trust or estate income that is derived from or connected with sources within this state shall be determined in accordance with the provisions of section 12-711.(b) In determining the sources of a nonresident partner's income, no effect shall be given to a provision in the partnership agreement which: (1) Characterizes payments to the partner as being for services or for the use of capital; or (2) allocates to the partner, as income or gain from sources without Connecticut, a greater proportion of his distributive share of partnership income or gain than the ratio of partnership income or gain from sources without this state to partnership income or gain from all sources, except as authorized in subsection (c) of this section; or (3) allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources within this state than his proportionate share, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection (c) of this section.(c) (1) The character of partnership or corporation items for a nonresident partner or S corporation shareholder shall be determined in accordance with section 12-715.(2) The effect of a special provision in a partnership agreement, other than a provision referred to in subsection (b) of this section, having the principal purpose of avoidance or evasion of tax under this chapter shall be determined under subsection (c) of section 12-715.(d) The commissioner may, on application, authorize the use of such other methods of determining a nonresident partner's portion of partnership items derived from or connected with sources within this state, and the modifications related thereto, as may be appropriate and equitable, on such terms and conditions as he may require.(June Sp. Sess. P.A. 91-3, S. 63, 168; May Sp. Sess. P.A. 92-5, S. 10, 37; May Sp. Sess. P.A. 16-3, S. 201.)History: June Sp. Sess. P.A. 91-3, S. 63, 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 added Subsec. (d), effective June 19, 1992, and applicable to taxable years of taxpayers commencing January 1, 1992; May Sp. Sess. P.A. 16-3 amended Subsec. (a) by replacing references to regulations adopted by the commissioner with “in accordance”, effective January 1, 2017, and applicable to income years commencing on or after January 1, 2017.
CT Gen Stat § 12-713 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 229 - Income Tax|Section 12-713 - Determination of income within this state of nonresident trusts and estates.

 (a) The income derived from or connected with sources within this state of a nonresident estate or trust shall be determined as follows:(1) There shall be determined its share of income, gain, loss and deduction from Connecticut sources under section 12-714.(2) There shall be added or subtracted, as the case may be, the amount derived from or connected with Connecticut sources of any income, gain, loss and deduction which would be included in the determination of federal adjusted gross income if the estate or trust were an individual and which is recognized for federal income tax purposes but excluded from the definition of federal distributable net income of the estate or trust. In the case of a trust, there shall be added the amount of any includable gain, reduced by any deductions properly allocable thereto, upon which tax is imposed for the taxable year pursuant to Section 644 of the Internal Revenue Code. The source of such income, gain, loss and deduction shall be determined in accordance with the applicable rules of section 12-711 as in the case of a nonresident individual.(b) Deductions with respect to capital losses and net operating losses shall be based solely on income, gains, losses and deductions derived from or connected with sources within this state, under rules or regulations of the commissioner, but otherwise determined in the same manner as the corresponding federal deductions.(June Sp. Sess. P.A. 91-3, S. 64, 168.)History: June Sp. Sess. P.A. 91-3, S. 64, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991.