Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-130a-5. Comprehensive examination application procedure(a) The comprehensive examination shall be conducted at least annually, at a time and location to be determined by the Committee. The Committee shall review the comprehensive e…

Regulations of Connecticut State AgenciesSec. 12-130a-6. Minimum experience requirements for CCMC designation(a) Successful completion of the prescribed training program described in Sections 12-130a-2 to 12-130a-4, inclusive, of the Regulations of Connecticut State Agencies, sha…

Regulations of Connecticut State AgenciesSec. 12-130a-7. Recertification - continuing education procedure(a) In order to be recommended for recertification, a person shall have completed at least fifty (50) hours of property tax collection-related course(s) or workshop(s) during …

Regulations of Connecticut State AgenciesSec. 12-130a-8. Collector recertification - renewal certificates(a) Each CCMC designation shall expire on December 31st of the year of the fifth anniversary of its date of issuance. A renewal certificate shall be issued by the Secretary to…

Regulations of Connecticut State AgenciesSec. 12-170aa-1. Application for reimbursement(a) On or before the first day of July of each year, each municipality shall file a claim with the Secretary of the Office of Policy and Management for reimbursement for the loss of property ta…

Regulations of Connecticut State AgenciesSec. 12-170aa-2. Notification, reconsideration and certification of reimbursementThe Secretary of the Office of Policy and Management shall notify each municipality which has submitted a reimbursement claim of his acceptance or modificatio…

Regulations of Connecticut State AgenciesSec. 12-170aa-3. Penalty forfeit(a) In the event the Secretary of the Office of Policy and Management determines that a municipality is required to forfeit the amount specified as a penalty for failure to comply with the provisions of subs…

Regulations of Connecticut State AgenciesSec. 12-170aa-4. Penalty waiver procedures(a) The penalty pursuant to subsection (g) or subsection (i) of Section 12-170aa, may be waived by the Secretary of the Office of Policy and Management, provided he receives a written application f…

Regulations of Connecticut State AgenciesSec. 12-170f-1. Penalty forfeitIn the event the Secretary of the Office of Policy and Management determines that a municipality is required to forfeit the amount specified as a penalty for failure to comply with the provisions of subsectio…

Regulations of Connecticut State AgenciesSec. 12-170f-2. Penalty waiver procedure(a) The penalty pursuant to Section 12-170f, may be waived by the Secretary of the Office of Policy and Management provided he receives a written application for waiver within thirty business days of…

Regulations of Connecticut State AgenciesSec. 12-19b-1. Penalty forfeitIn the event the Secretary of the Office of Policy and Management determines that a town is required to forfeit the amount specified as a penalty for failure to comply with the provisions of Section 12-19b of …

Regulations of Connecticut State AgenciesSec. 12-19b-2. Penalty waiver procedures(a) The penalty pursuant to Section 12-19b of the general statutes, may be waived by the Secretary of the Office of Policy and Management provided he receives a written application for waiver within …

Regulations of Connecticut State AgenciesSec. 12-2-1. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-10. Request for disclosure of confidential information (Repealed) Repealed June 11, 2014.(Effective January 7, 1992; Amended November 3, 1999; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June…

Regulations of Connecticut State AgenciesSec. 12-2-11. Waiver of penalties not in excess of one hundred dollars(a) Scope. Various provisions of title 12 of the Connecticut General Statutes provide that, subject to the provisions of section 12-3a, the commissioner of revenue servi…

Regulations of Connecticut State AgenciesSec. 12-2-12. Recordkeeping and record retention(a) Definitions.(1) \"Affected tax law provisions\" means the provisions in the following chapters of the general statutes: chapter 207, chapter 208, chapter 211, chapter 211a, chapter 211b, …

Regulations of Connecticut State AgenciesSec. 12-2-1a. Description(a) The department of revenue services has its headquarters at 92 Farmington Avenue, Hartford, Connecticut 06115. It operates under the direction of the commissioner of revenue services, who is appointed to a four-…

Regulations of Connecticut State AgenciesSec. 12-2-2. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-2a. Conferences and hearings (Repealed) Repealed June 11, 2014.(Effective December 18, 1980; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-2-3. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-3a. Procedure for requesting the promulgation, amending or repeal of a regulation (Repealed) Repealed June 11, 2014.(Effective December 18, 1980; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (J…

Regulations of Connecticut State AgenciesSec. 12-2-4. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-4a. Petition for declaratory ruling (Repealed) Repealed June 11, 2014.(Effective December 18, 1980; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-2-5. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-5a. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-2-6. (Repealed) Repealed December 18, 1980.

Regulations of Connecticut State AgenciesSec. 12-2-7. Reserved

Regulations of Connecticut State AgenciesSec. 12-2-8. Notice concerning dissolution(a) Preamble. Each dissolved stock corporation organized under the laws of this state shall send the notice concerning dissolution which is described in subsection (b) of this section to the commis…

Regulations of Connecticut State AgenciesSec. 12-2-9. Request by a purchser for a clearance certificate pertaining to taxes imposed by chapter 219(a) In general. Any person who purchases the business or stock of goods of a retailer is requried under section 12-424 (1) to withhold…

Regulations of Connecticut State AgenciesSec. 12-204c-1. Estimated tax payments for short years(a) Definitions. In this section: (1) \"Companies\" means insurance companies, as defined in section 12-201(4) of the Connecticut General Statutes; hospital and medical service corporat…

Regulations of Connecticut State AgenciesSec. 12-20b-1. Penalty forfeitIn the event the Secretary of the Office of Policy and Management determines that a municipality is required to forfeit the amount specified as a penalty for failure to comply with the provisions of Section 12…

Regulations of Connecticut State AgenciesSec. 12-20b-2. Penalty waiver procedures(a) The penalty pursuant to Section 12-20b of the general statutes, may be waived by the Secretary of the Office of Policy and Management provided he receives a written application for waiver within …

Regulations of Connecticut State AgenciesSec. 12-213-1. Definitions(a) \"Due date\" means the date prescribed under chapter 208 or the regulations promulgated thereunder on or before which any document is required to be filed with, or any payment is required to be made to, the co…

Regulations of Connecticut State AgenciesSec. 12-213-2. Prohibition against double deductions and/or exclusions(a) A company, in arriving at its net income as defined in section 12-213 of the general statutes, shall not exclude or deduct, or exclude and deduct, any item, directly…

Regulations of Connecticut State AgenciesSec. 12-214-1. Carrying on, or having the right to carry on, business(a) A company is \"carrying on business in this state\" if, within this state, it engages in one or more of the following activities, including but not limited to: (1) ow…

Regulations of Connecticut State AgenciesSec. 12-214-2. Companies exempt from tax(a) In general. Any corporation carrying on, or having the right to carry on, business in this state is subject to the tax imposed under chapter 208 (the corporation business tax). Section 12-214 exe…

Regulations of Connecticut State AgenciesSec. 12-217-1. Carryovers(a) The operating loss carryover provisions are applicable only to a company which was subject to the tax imposed under chapter 208 in, and filed the annual return required to be made for, the year in which the ope…

Regulations of Connecticut State AgenciesSec. 12-217-2. (Repealed) Repealed February 25, 2000.

Regulations of Connecticut State AgenciesSec. 12-217f-1—12-217f-4. (Repealed) Repealed August 3, 2001.

Regulations of Connecticut State AgenciesSec. 12-217g-1. AuthorityThis regulation is authorized by Public Act No. 79-475, as amended by Public Act No. 94-4, which provides a tax credit for Machine Tool and Metal Trade apprenticeship training against the corporation business tax i…

Regulations of Connecticut State AgenciesSec. 12-217g-10. Tax years eligible(a) Eligibility is for tax years ending on or after January 1, 1979.(Effective May 9, 1980)

Regulations of Connecticut State AgenciesSec. 12-217g-2. Definitions(a) “Apprenticeship” means the establishment and continuance, under a qualified program, of one or more full time apprentice training positions within a pool of skilled workers whereby unskilled or semi-skilled p…

Regulations of Connecticut State AgenciesSec. 12-217g-3. EligibilityAny taxpayer who employs a machine tool and metal trade apprentice duly enrolled and registered under the terms of a qualified program is entitled to a tax credit for each eligible apprentice of up to $4,800.00 m…

Regulations of Connecticut State AgenciesSec. 12-217g-4. Method of computation(a) Determining number of eligible apprenticeships(1) Total the number of months any apprentice was employed at least 120 hours in any one month during the current claim year and divide by twelve (12) w…

Regulations of Connecticut State AgenciesSec. 12-217g-5. LimitationsThe amount of tax credit allowed any taxpayer under this section for any income year may not exceed the amount of corporate business taxes due from such taxpayers under Chapter 208 of the Connecticut General Stat…

Regulations of Connecticut State AgenciesSec. 12-217g-6. Registration procedures(a) Each apprentice, in order to be considered eligible for tax credit purposes, must be enrolled in a qualified program with each apprenticeship agreement being submitted to the department for approv…

Regulations of Connecticut State AgenciesSec. 12-217g-7. ApplicationApplication for the apprenticeship tax credit or to establish a qualified program may be accomplished by contacting the: Connecticut Labor DepartmentAttn: Machine Tool Apprenticeship Tax Credit200 Folly Brook Bou…

Regulations of Connecticut State AgenciesSec. 12-217g-8. Prescribed data format submission(a) The format of the information required to substantiate tax credit claims is contained in form ATX-792, Apprenticeship Tax Credit Worksheet, available at the Connecticut Labor Department.…

Regulations of Connecticut State AgenciesSec. 12-217g-9. Certification of tax creditBased on an analysis of the prescribed data submitted and a review of apprenticeship records, the Labor Department will issue to the taxpayer appropriate certification of its approval of the appre…

Regulations of Connecticut State AgenciesSec. 12-217jj-1. Statement of purposeThese rules and regulations, which were drafted in consultation with the Department of Revenue Services, have been adopted to implement and are intended to be applied so as to accomplish the purposes of…