Connecticut Administrative Code
Title 12 - Taxation
740(a) - INCOME TAX
Part VI - Credit for income taxes paid to another jurisdiction
- Section 12-704(a)-1 - Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada
- Section 12-704(a)-2 - Limitations-general
- Section 12-704(a)-3 - Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions
- Section 12-704(a)-4 - Definitions
- Section 12-704(b)-1 - Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction
- Section 12-704(c)-1 - Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability
- Section 12-704(d)-1
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