§ 12-242ee Legislative findings
§ 12-242ff Definitions
§ 12-242gg Eminent domain; taking of right to claim income exclusion; notice of aggregate condemnation. Waiver of right to claim taking
§ 12-242hh Notice of taking. Claim for compensation form
§ 12-242ii Notice of individual condemnation. Statement of acceptance. Deposit of funds. Rejection of compensation form
§ 12-242jj Statement of acceptance; rejection of statement of acceptance
§ 12-242kk Condemnation appeals; class action; withdrawal of notice
§ 12-242ll Settlement of claim
§ 12-242mm Withdrawal of assessment deposit
§ 12-242nn Failure to return acceptance or file appeal
§ 12-242oo Exclusive remedy
§ 12-242pp Declaratory judgment
§ 12-242qq Reach-back
§ 12-242rr Method of payment of refunds
§ 12-242ss Extension of time to grant refunds in certain cases
§ 12-242tt Refunds and exclusion of related expenses applicable to pending returns
§ 12-242uu Bond authorization
§ 12-242vv Confidentiality of taxpayer information
§ 12-242ww State action against third party; waiver
§ 12-242xx Regulations
§ 12-242yy Authority for assistance through contract or agreement

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Connecticut General Statutes > Chapter 208b - Taxation of Interest on Certain Obligations of the State of Connecticut

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appraisal: A determination of property value.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Grantor: The person who establishes a trust and places property into it.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.