Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-217y-6. Business firm to submit report at end of income year(a) Within thirty days of the end of its income year, the business firm which has received a tax credit certification shall submit a report to the Department of Labor, whi…

Regulations of Connecticut State AgenciesSec. 12-217y-7. Timeliness; evidence of mailing(a) Materials submitted by the business firm shall be filed timely if the materials are received by the Department's Office of Program Support within the specified time period or bear a legibl…

Regulations of Connecticut State AgenciesSec. 12-217y-8. Tax credit carry forwardsThe amount of tax credit allowed to a business firm which is not used in the income year in which the expenditure was made may be carried forward for the five immediately succeeding income years unt…

Regulations of Connecticut State AgenciesSec. 12-218-1. Definitions(a) \"Entire net income\" means net income apportioned to this state under section 12-218. Only a company which is taxable both within and without this state shall be entitled to apportion its net income to this s…

Regulations of Connecticut State AgenciesSec. 12-218-2. Derivation of income or loss(a) Whether or not the net income or loss of a company is derived from the manufacture, sale or use of tangible personal or real property shall be determined by examining its business wherever car…

Regulations of Connecticut State AgenciesSec. 12-218-3. Apportionment fraction(a) If the net income or loss of a company is primarily derived from the manufacture, sale or use of tangible personal or real property, such net income or loss shall be apportioned within and without t…

Regulations of Connecticut State AgenciesSec. 12-219a-1. Definitions(a) \"Entire additional tax base\" means the additional tax base apportioned to this state under section 12-219a. Only a company which is taxable both within and without this state shall be entitled to apportion …

Regulations of Connecticut State AgenciesSec. 12-221a-1. Alternate method of apportionment(a) In general.(1) The standard that the Commissioner adopts under this regulation is that section 12-221a of the general statutes is to be interpreted to permit a departure from the statuto…

Regulations of Connecticut State AgenciesSec. 12-223a-1. Combined tax(a) There shall be added to the combined tax an amount equal to the number of companies included in such combined return less one, multiplied by two hundred fifty dollars. (b) The sum computed under subsection (…

Regulations of Connecticut State AgenciesSec. 12-223a-2. Combined operating loss(a) A \"combined operating loss\" exists in an income year (the combined loss year) in which the companies included in a combined return have a combined entire net loss (i.e., the sum of the entire ne…

Regulations of Connecticut State AgenciesSec. 12-225-2. Adjustments to net income resulting from subtraction of exempt income shall be net of expenses(a) Definitions. As used in this section, the following terms have the meaning ascribed to them in this subsection. The meaning wh…

Regulations of Connecticut State AgenciesSec. 12-226a-1. Adjustments by commissioner(a) In general. All that is necessary in order for the Commissioner to make adjustments under section 12-226a of the general statutes is an agreement, arrangement or understanding between the comp…

Regulations of Connecticut State AgenciesSec. 12-242-10. The nondeductibility of funds which escheat to the stateNo deduction may be taken by any savings bank, national bank, trust company, private bank or building or savings and loan association on its corporation business tax r…

Regulations of Connecticut State AgenciesSec. 12-242-4. Amortization of bond premiumsCorporations shall compute amortization of bond premiums on their Connecticut corporation tax returns in the same manner as computed and reported under the provisions of the federal corporation n…

Regulations of Connecticut State AgenciesSec. 12-242b-1. (a) Repealed, August 3, 2001.(b) Repealed, December 19, 1984.(c) Repealed, December 19, 1984.

Regulations of Connecticut State AgenciesSec. 12-242d-1. Estimated payments for short years(a) Definitions. In this section: (1) \"Companies\" means companies subject to tax under chapter 208 of the Connecticut General Statutes; (2) \"Required annual payment\" means the required …

Regulations of Connecticut State AgenciesSec. 12-289-1. Licenses for cigarette vending machines(a) Definitions.As used in this section:(1) \"License\" means a cigarette vending machine license issued for a cigarette vending machine under this section; and (2) \"Licensee\" means a…

Regulations of Connecticut State AgenciesSec. 12-293a-1. Distributor's customer lists Transferred to Sec 12-293a(c)-1, December 5, 2003 (Effective December 19, 1984; Transferred to § 12-293a(c)-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-293a-2. Annual report by certain distributors or dealers Transferred to Sec 12-293a(a)-1, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-293a(a)-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-293a(a)-1. Annual report in lieu of monthly reports for certain distributors(a) Except as otherwise provided in this subsection, each distributor which does not, in the regular course of its business, acquire unstamped cigarettes m…

Regulations of Connecticut State AgenciesSec. 12-2b-1. DefinitionsAs used in these regulations, the following terms have the meaning ascribed to them in this section. \"Secretary\" means the Secretary of the Office of Policy and Management, or his designee.\"Certification\" means…

Regulations of Connecticut State AgenciesSec. 12-2b-10. Waiver of examination requirement(a) Application to waive the examination requirement regarding Residential Value Estimation, as set forth in Section 12-2b-9 of these regulations, shall be made to the Secretary. The examinat…

Regulations of Connecticut State AgenciesSec. 12-2b-11. Issuance of certificate. Renewal of certification(a) Upon satisfactory fulfillment by an applicant of the requirements provided herein, the Secretary shall issue to the applicant an appropriate certificate designating his or…

Regulations of Connecticut State AgenciesSec. 12-2b-12. Continuing education requirements(a) In order for an individual to be recertified in accordance with Section 12-2b-11 of the Regulations of Connecticut State Agencies, he shall present evidence to the Secretary of having com…

Regulations of Connecticut State AgenciesSec. 12-1b-14. Contested cases(a) A proceeding to revoke, suspend or deny renewal of a company's or an employee's certification shall be conducted as a contested case, in accordance with the provisions of the Uniform Administrative Procedu…

Regulations of Connecticut State AgenciesSec. 12-2b-13. Revocation, suspension or denial of a renewal of certification(a) The Secretary may revoke, suspend or deny the renewal of certification of a company or an employee when it is determined that the company or employee obtained…

Regulations of Connecticut State AgenciesSec. 12-2b-15. Conduct of hearings in contested cases(a) Hearings in contested cases shall be presided over by the Secretary.(b) The Secretary shall have the duty to conduct fair and impartial hearings, to make no public comments as to the…

Regulations of Connecticut State AgenciesSec. 12-2b-16. Final decision in contested cases(a) The decision in a contested case, if adverse to the company or the employee, shall not be made until a proposed decision is served upon the company or the employee, and an opportunity is …

Regulations of Connecticut State AgenciesSec. 12-2b-17. InvestigationUpon receiving a complaint from a municipality, state agency or any other person, indicating or alleging that a company or an employee has failed to comply with the lawful requirements for the retention of its o…

Regulations of Connecticut State AgenciesSec. 12-2b-18. Form and filing. Content(a) Complaints shall be in writing with the original signed by the complainant or his attorney. The original complaint shall be filed with the Secretary of the Office of Policy and Management. (b) A c…

Regulations of Connecticut State AgenciesSec. 12-2b-19. Disposition of complaints(a) After the filing of a complaint, the Secretary shall make a prompt preliminary investigation. If the complaint does not come within the Secretary's jurisdiction, the complainant will be so notifi…

Regulations of Connecticut State AgenciesSec. 12-2b-2. Certification of companiesNo company shall perform any revaluation in Connecticut, unless such company is certified by the Secretary. No company shall be certified for the revaluation of real property unless such company empl…

Regulations of Connecticut State AgenciesSec. 12-2b-3. Form, content and filing of applications(a) A company shall submit its application for certification on a form prepared by the Secretary. The application for certification shall include: (i) The exact legal name of the compan…

Regulations of Connecticut State AgenciesSec. 12-2b-4. Annual reportsA company shall annually file a report with the Secretary on a form prepared by said Secretary. The annual report shall include a complete list of the company's certified employees, a list of all Connecticut mun…

Regulations of Connecticut State AgenciesSec. 12-2b-5. Renewal of certification(a) Certification of a company shall be valid for five years and shall expire on March 31 of the fifth year of certification. (b) Not later than thirty days prior to the expiration of certification, th…

Regulations of Connecticut State AgenciesSec. 12-2b-6. Certification of employeesAll employees of a company, who estimate, set or adjust the valuation of real and personal property during any part of the revaluation process, are required to hold a valid certificate issued by the …

Regulations of Connecticut State AgenciesSec. 12-2b-7. Non-certified employees. Temporary certification(a) The following employees of a company need not be certified, provided that they perform routine, non-supervisory duties and do not estimate, set or adjust the valuation of re…

Regulations of Connecticut State AgenciesSec. 12-2b-8. Application for certification. Qualifications(a) An individual desiring to be certified shall file an application with the Secretary not later than fourteen days preceding the date of the examination on an application form pr…

Regulations of Connecticut State AgenciesSec. 12-2b-9. Examinations(a) The Secretary shall prepare or cause to be prepared written examinations covering the fields of assessment practice, the principles of valuation for mass appraisals and the supervision of a mass appraisal proj…

Regulations of Connecticut State AgenciesSec. 12-300-1. Redemption of stamps(a) The department shall redeem any stamp affixed to any package of cigarettes which has become unfit for use and consumption or unsalable on the filing by the distributor and the manufacturer of such cig…

Regulations of Connecticut State AgenciesSec. 12-300-2. Exchange of stamps(a) The department shall, on request of a distributor or dealer, exchange new stamps for stamps mutilated while being affixed to a package of cigarettes. The provisions of the preceding sentence to the cont…

Regulations of Connecticut State AgenciesSec. 12-302-1. Affixing of stamps by distributor(a) A distributor shall affix stamps to the bottom of each unstamped package of cigarettes.(b) A distributor shall cancel, in ink, the stamps with such distributor's license number.(Transferr…

Regulations of Connecticut State AgenciesSec. 12-303-1. Affixing of stamps by dealer(a) A dealer shall affix stamps to the bottom of each unstamped package of cigarettes.(b) A dealer shall cancel, in ink, the stamps with such dealer's license number.(Transferred from § 12-313-7a,…

Regulations of Connecticut State AgenciesSec. 12-313-10a. Purchase of stamps(a) Stamps may be purchased if and only if a distributor or dealer files form O-252, Order and Invoice/Cigarette Tax Stamps. In filing form O-252, a distributor or dealer shall choose either (1) to have a…

Regulations of Connecticut State AgenciesSec. 12-313-11a. Records(a) The complete and accurate records required under section 12-309 of the general statutes to be kept by a licensed distributor shall include a sales journal which shows daily sales both of stamped packages of ciga…

Regulations of Connecticut State AgenciesSec. 12-313-12a. Sales, exchanges and transfers of unstamped packages of cigarettes by distributorsIf unstamped packages of cigarettes are sold, exchanged or transferred by a distributor, such distributor shall complete in duplicate form A…

Regulations of Connecticut State AgenciesSec. 12-313-13a. Computation of cost(a) In computing \"cost to the distributor,\" as defined in section 12-323 of the general statutes— (1) a decimal of less than five-tenths of one cent shall be disregarded and a decimal of five-tenths of…