Department of Revenue Services › 12-740(a) INCOME TAX

Regulations of Connecticut State AgenciesSec. 12-732(a)-1. Claim for refund(a) Except as otherwise provided in § 12-732(b)-1 of this Part, if any tax imposed by the Income Tax Act has been overpaid, a taxpayer may file a claim for refund in writing with the Commissioner within th…

Regulations of Connecticut State AgenciesSec. 12-732(a)-2. Claim for refund by nonobligated spouse(a) Except as otherwise provided in § 12-732(b)-1 of this Part or in section 12-732 of the Connecticut General Statutes, if a joint Connecticut income tax return has been filed by an…

Regulations of Connecticut State AgenciesSec. 12-732(b)-1. Timely filing of claim for refund after the three-year period provided by section 12-732(a)(a) (1) If a change to or correction of a taxpayer's federal tax return by the Internal Revenue Service or other competent authori…

Regulations of Connecticut State AgenciesSec. 12-733(a)-1. Notice of proposed deficiency(a) (1) Except as otherwise provided in the Income Tax Act or in subdivision(2) or (3) of this subsection, a notice of proposed deficiency assessment for a taxable year shall be mailed to the …

Regulations of Connecticut State AgenciesSec. 12-733(f)-1. Agreement extending time for assessing deficiency or claiming refund(a) If, within the time prescribed in § 12-733(a)-1 of this Part for the assessment of a deficiency, a written agreement between the Department and a tax…

Regulations of Connecticut State AgenciesSec. 12-734-1. Liens(a) The amount of any tax, penalty and interest due and unpaid shall be a lien, from the last day of the taxable year with respect to which such tax is due until discharged by payment, against all real estate of the tax…

Regulations of Connecticut State AgenciesSec. 12-735(a)-1. Penalties and interest(a) (1) If any person fails to pay the amount of tax reported to be due on such person's return (other than an amended return) within the time specified under the provisions of the Income Tax Act, th…

Regulations of Connecticut State AgenciesSec. 12-735(b)-1. Commissioner's assessment on best information(a) (1) If any person has not made a required return (other than an amended return) within three months after the due date specified for such return under the provisions of the…

Regulations of Connecticut State AgenciesSec. 12-735(d)-1. Penalty for failure to file statement of payment to another person(a) A penalty of $5.00 shall be imposed for each statement of payment to another person that an employer or payer fails to furnish to employees or payees b…

Regulations of Connecticut State AgenciesSec. 12-736(a)-1. Penalty on responsible person or persons(a) Penalty not imposed on employer. The penalty under subsection (a) of section 12-736 of the Connecticut General Statutes may not be imposed on an employer but only may be imposed…

Regulations of Connecticut State AgenciesSec. 12-739(d)-1. Application of reported overpayments(a) Definitions. As used in this section, unless the context otherwise requires, (1) \"Estimated tax\" means installments of estimated tax required to be paid under section 12-722 of th…

Regulations of Connecticut State AgenciesSec. 12-740(c)-1. Retention of records (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-740(c)-2. Records of employers and other persons required to file Connecticut informational returns(a) Every employer or withholding agent, as defined for federal income tax withholding purposes, required under Part IX to deduct an…

Regulations of Connecticut State AgenciesSec. 12-740-3. Returns by receiversA receiver of all the property of a person in receivership shall make an income tax return of, and pay any income tax due on, the income from such property. If the person in receivership is a Connecticut …

Regulations of Connecticut State AgenciesSec. 12-740-4. Returns for decedents(a) General. The executor or administrator of the estate of an individual who died during the taxable year, or any other person charged with the property of such a decedent, shall make and file a Connect…

Regulations of Connecticut State AgenciesSec. 12-740-5. Filing of fiduciary income tax return(a) A fiduciary of a trust or estate shall make and file the Connecticut fiduciary income tax return (Form CT-1041). When the fiduciary is a trustee of two or more trusts, the fiduciary s…

Regulations of Connecticut State AgenciesSec. 12-740-6. Connecticut income tax returns for short taxable periods(a) Resident and nonresident individuals.(1) In determining whether a resident individual who has a short taxable year due to a change in accounting period (as explaine…

Regulations of Connecticut State AgenciesSec. 12-740-7. Returns must be made and filed even if not mailed by the department (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2…

Regulations of Connecticut State AgenciesSec. 12-740-8. Filing of returns by nonresident aliens or persons who have not been issued a social security number(a) Nonresident aliens. (1) The fact that a nonresident alien may be illegally earning income in the United States has no be…

Regulations of Connecticut State AgenciesSec. 12-740-9—12-740-10. (Repealed) Repealed March 8, 2006.

Regulations of Connecticut State AgenciesSec. 12-742-1. Offset of refunds against certain debts or obligations(a) The Commissioner of Revenue Services may credit overpayments of tax against a debt or obligation for which the Commissioner of Administrative Services is seeking reim…