Connecticut

The information presented here is offered for very limited illustrative purposes. It is not intended to be comprehensive, complete or up to date. None of the states, nor SABA, nor NAAG makes any representations or warranties concerning its accuracy.

YOU ARE STRONGLY ADVISED TO CONDUCT YOUR OWN LEGAL RESEARCH CONCERNING YOUR COMPLIANCE RESPONSIBILITIES AND LEGAL OBLIGATIONS IN ANY STATE AND TO OBTAIN YOUR OWN ADVICE OF LOCAL COUNSEL.


 

Taxes:

Collection of State Taxes -- Connecticut General Statutes -- Chapter 202 §12-35 et seq.
http://www.cga.ct.gov/2005/pub/Chap202.htm

Property Tax – Real and Personal - Connecticut General Statutes – Chapter 204 §12-122 et seq. http://www.cga.ct.gov/2005/pub/Chap204.htm#Sec12-141.htm

Corporation Business Tax – Connecticut General Statutes – Chapter 208 §12-213 et seq.
http://www.cga.ct.gov/2005/pub/Chap208.htm

Limited Liability Companies, Limited Liability Partnerships, Limited Partnerships and S Corporations Tax – Connecticut General Statutes -- Chapter 213a §12-284b et seq. http://www.cga.ct.gov/2005/pub/Chap213a.htm

Sales and Use Tax -- Connecticut General Statutes – Chapter 219 §12-406 et seq.
http://www.cga.ct.gov/2005/pub/Chap219.htm

Real Estate Conveyance Tax – Connecticut General Statutes -- Chapter 223 §12-494 et seq. http://www.cga.ct.gov/2005/pub/Chap223.htm

Dividends, Interest Income and Capital Gains Tax –Connecticut General Statutes –Chapter 224 §12-505 et seq. http://www.cga.ct.gov/2005/pub/Chap224.htm

Income Tax – Connecticut General Statutes – Chapter 229 §12-700 et seq.
http://www.cga.ct.gov/2005/pub/Chap229.htm

Cigarette Taxes - Connecticut General Statutes – Chapter 214 §12-285 et seq.
http://www.cga.ct.gov/2005/pub/Chap214.htm

Tobacco Products Tax - Connecticut General Statutes – Chapter 214a §12-330a et seq.
http://www.cga.ct.gov/2005/pub/Chap214a.htm

Motor Vehicle Fuels Tax - Connecticut General Statutes – Chapter 221 §12-433 et seq.
http://www.cga.ct.gov/2005/pub/Chap221.htm

Motor Carrier Road Tax – Connecticut General Statutes – Chapter 222 §12-478 et seq.
http://www.cga.ct.gov/2005/pub/Chap222.htm

Admissions, Cabaret and Dues Tax - Connecticut General Statutes – Chapter 225 §12-523 et seq.
http://www.cga.ct.gov/2005/pub/Chap225.htm

Sale of Petroleum Products Gross Earnings Tax - Connecticut General Statutes – Chapter 227 §12-587 et seq. http://www.cga.ct.gov/2005/pub/Chap227.htm

Estate Tax – Payment, Interest, Extension -- Connecticut General Statutes – Chapter 217 §12-392 et seq. http://www.cga.ct.gov/2005/pub/Chap217.htm

Federal and State Estate Taxes - Connecticut General Statutes - Chapter 218 §12-400 et seq.
http://www.cga.ct.gov/2005/pub/Chap218.htm

Estate Income Tax - Connecticut General Statutes – Chapter 218a §12-405a
http://www.cga.ct.gov/2005/pub/Chap218a.htm


Labor:

Workers’ Compensation Act -- Connecticut General Statutes – Chapter 568 §31-275 et seq.
http://www.cga.ct.gov/2006/sup/Chap568.htm

Wages -- Connecticut General Statutes – Chapter 558 §31-58 et seq.
http://www.cga.ct.gov/2006/sup/Chap558.htm

Unemployment Compensation -- Connecticut General Statutes -- Chapter 567 §31-259 et seq. http://www.cga.ct.gov/2006/sup/Chap567.htm


Exemptions and Homesteads:

Exempt Property - Postjudgment Procedures – Connecticut General Statutes – Chapter 906  §52-352 et seq. http://search.cga.state.ct.us/dtsearch_pub_statutes.html

Exemption of Trust, Retirement and Other Accounts - Connecticut General Statutes – Chapter 904  §52-321(a)http://www.cga.ct.gov/2006/sup/Chap904.htm


Liens:

Liens - Connecticut General Statutes – Chapter 847 §49-32 et seq.
http://www.cga.ct.gov/2006/sup/Chap847.htm


Dissolution:

Voluntary Dissolution of Corporation - Connecticut General Statutes – Chapter 601 §33-880
http://www.cga.ct.gov/2006/sup/Chap601.htm

Judicial Dissolution - Connecticut General Statutes – Chapter 601 §33-896
http://www.cga.ct.gov/2006/sup/Chap601.htm

Effect of Dissolution of Corporation – Winding Up- Connecticut General Statutes – Chapter 601 §33-1174
http://www.cga.ct.gov/2006/sup/Chap601.htm

Uniform Partnership Act - Dissolution of Partnership - Connecticut General Statutes – Chapter 614 §34-372
http://www.cga.ct.gov/2006/sup/Chap614.htm


Municipalities:

Limitation on ability of municipality to file Chapter 9 Bankruptcy - Connecticut General Statutes – Chapter 117 §7-566 http://www.cga.ct.gov/2006/sup/Chap117.htm



Environmental Protection:

Liability for costs and expenses and civil penalties for violation of environmental laws - Connecticut General Statutes – Chapter 439 §22a-6a et seq.

http://www.cga.ct.gov/2006/sup/Chap439.htm

Water Pollution Control – state super lien against real estate as security for amounts paid to clean up hazardous waste - Connecticut General Statutes – Chapter 446k §22a-452a
http://www.cga.ct.gov/2006/sup/Chap446k.htm

 

States’ Association of Bankruptcy Attorneys
P. O. Box 262, Albuquerque, New Mexico 87103-0262
inquiry@statesbankruptcy.org

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