Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-313-17a. Schedule required under 2000 Conn. Pub. Acts 208(a) Monthly schedule. As part of the monthly report that is referred to in section 12-293a of the general statutes and that is known as Form CT-15, in the case of a resident …

Regulations of Connecticut State AgenciesSec. 12-313-4a. Redemption of stamps Transferred to Sec 12-300-1, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-300-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-313-5a. Exchange of stamps Transferred to Sec 12-300-2, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-300-2, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-313-6a. Affixing of stamps by distributor Transferred to Sec 12-302-1, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-302-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-313-7a. Affixing of stamps by dealer Transferred to Sec 12-303-1, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-303-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-313-8a. Licenses required for temporary stand(a) A dealer's license issued for a regular place of business does not cover a temporary stand located at a place apart from the regular place of business, whether or not cigarettes are …

Regulations of Connecticut State AgenciesSec. 12-313-9a. Inventories(a) Each licensed distributor shall, on form CT-31, Cigarette and Unaffixed Stamp Inventory Report for Resident Distributors, in the case of a resident distributor, or on form CT-31A, Cigarette and Unaffixed Stam…

Regulations of Connecticut State AgenciesSec. 12-314a-1. Authorized distribution of sample packages of cigarettes(a) A dealer or distributor may give or deliver sample packages of cigarettes in connection with the promotion or advertisement of such cigarettes but only if the deal…

Regulations of Connecticut State AgenciesSec. 12-330n-1. RecordsIn addition to the records that are required to be kept by a licensed distributor under chapter 214a of the general statutes, complete and accurate records relating to the schedule that is required to be filed by sec…

Regulations of Connecticut State AgenciesSec. 12-330n-2. Schedule required under 2000 Conn. Pub. Acts 208(a) Monthly schedule. As part of the monthly report that is referred to in section 12-330d of the general statutes and that is known as Form OP-300, every licensed distributor…

Regulations of Connecticut State AgenciesSec. 12-341b-1. Value of taxable reversionary interest(a) The value of a taxable reversionary interest immediately before the death of the decedent shall be determined, without regard to the fact of the decedent's death, the same way it is…

Regulations of Connecticut State AgenciesSec. 12-359-1. Summary of insurance or annuity contract to be filed in probate courtThe summary of the insurance or annuity or other similar contract with an insurance company which, under the provisions of section 12-359 of the general st…

Regulations of Connecticut State AgenciesSec. 12-364-1. Release of succession tax liens by probate court; real property owned in joint tenancy with right of survivorship(a) Definitions. For purposes of sections 12-364-1, 12-366-1, 12-382-1, and 12-398-1 of the Regulations of Conn…

Regulations of Connecticut State AgenciesSec. 12-366-1. Release of succession tax liens by probate court; real property not owned in joint tenancy with right of survivorship(a) Certificate of release of lien. Where a resident or a nonresident decedent's gross taxable estate inclu…

Regulations of Connecticut State AgenciesSec. 12-382-1. Transfer, payment or delivery of property without the consent of the commissionerWhere a transfer is subject to succession tax under section 12-340(a) or (b) of the Connecticut General Statutes, the commissioner's consent is…

Regulations of Connecticut State AgenciesSec. 12-398-1. Release of estate tax liens by probate court(a) Certificate of release of lien. Where a resident or a nonresident decedent's gross estate, as defined in section 12-391(c) of the Connecticut General Statutes, includes any int…

Regulations of Connecticut State AgenciesSec. 12-3a-1. Waiver of certain penalties(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 services may waive penalties, in w…

Regulations of Connecticut State AgenciesSec. 12-3b-1. Guidelines for the abatement of taxes(a) Definitions. As used in this section: (1) \"Commissioner\" means the Commissioner of Revenue Services;(2) \"Department\" means the Department of Revenue Services; and(3) \"Committee\" …

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(AA)-1. Swimming pool cleaning and maintenance services(a) Definition. The term \"swimming pool cleaning and maintenance services\" means cleaning, caring for and attending to the upkeep of swimming pools, irrespective of …

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(DD)-1. Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty(a) Definitions.(1) The term \"repair\" means to mend or bring back to working order or operating conditi…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(F)-1. Photographic studio services(a) Definition. The term \"photographic studio services\" means such activities as taking, restoring or retouching photographs and portraits, recording or restoring videotapes or other mo…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(I)-1. Services to industrial, commercial or income-producing real property(a) In general. Section 12-407 (2) (i) (I) of the general statutes defines \"sale\" and \"selling\" as including the rendering of services to indus…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(J)-1. Business analysis, business management, business management consulting and business public relations services(a) In general. Section 12-407 (2) (i) (J) of the general statutes defines \"sale\" and \"selling\" as inc…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(M)-1. Repair services to motor vehicles(a) Definitions.(1) The term \"motor vehicle repair services\" means the services of mending or bringing back to working order the body or any operating parts of a motor vehicle that…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(N)-1. Motor vehicle parking services(a) Definitions.(1) The term \"motor vehicle parking services\" means (A) the service of providing a parking space for a motor vehicle for a service recipient in a lot having 30 or more…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(O)-1. Radio and television repair services(a) Definitions.(1) The term \"radio and television repair services\" means the services of mending or bringing back to working order, audio or video reception or transmission equ…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(P)-1. Furniture reupholstering and repair services(a) Definitions.(1) The term \"furniture reupholstering and repair services\" means the services of reupholstering, repairing, stripping, refinishing, restoring or rebuild…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Q)-1. Electrical and electronic repair services(a) Definitions.(1) The term \"electrical repair services\" means the services of mending or bringing back to working order items of tangible personal property if such items …

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(R)-1. Lobbying or consulting services(a) Lobbying or consulting services. The term \"lobbying or consulting services\" means communicating directly or soliciting others to communicate with any official or the staff thereo…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(S)-1. Sales agent services for selling tangible personal property(a) Sales agent services.(1) Sales agent services for selling tangible personal property, whether at wholesale or retail, include, but are not limited to, t…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(T)-1. Locksmith services(a) Definitions.(1) The term \"locksmith services\" means repairing, servicing or installing locks and locking devices, whether such locks and locking devices are incorporated into real property, s…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(V)-1. Landscaping and horticulture services(a) Landscaping and horticulture services.(1) (A) The term \"landscaping services\" means such services as the planting of trees, shrubs, flowering and nonflowering plants, and s…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(W)-1. Window cleaning services(a) Definition. The term \"window cleaning services\" means cleaning windows and exterior and interior glass, when rendered to any real property, whether it is new or existing real property a…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(X)-1. Maintenance services(a) Definition.(1) The term \"maintenance services\" means attending to the upkeep of, caring for or cleaning the exterior or interior of buildings, dwellings, structures and grounds located on a…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Y)-1. Janitorial services(a) Definition.(1) The term \"janitorial services\" means cleaning the interior or exterior of buildings, structures or dwellings, whether or not industrial, commercial or income-producing real pr…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Z)-1. Exterminating services(a) Definition. The term \"exterminating services\" means eradicating or expelling termites or other insects, birds, rodents and other pests, and includes the inspection and evaluation by a ret…

Regulations of Connecticut State AgenciesSec. 12-408-1. Worthless accounts receivable(a) Introduction. Section 12-408 (1) imposes the sales tax on the gross receipts of a retailer from the retail sale of tangible personal property or from the rendering of services described in se…

Regulations of Connecticut State AgenciesSec. 12-40a-10. Examination application procedure(a) The Committee shall accept for consideration each complete application to take a comprehensive examination. An application shall be deemed complete if the applicant submits all required …

Regulations of Connecticut State AgenciesSec. 12-40a-11. Recertification – continuing education requirements(a) In order to be recommended for recertification as a CCMA I or CCMA II, a person shall have completed at least fifty (50) hours of property assessment or appraisal cours…

Regulations of Connecticut State AgenciesSec. 12-40a-12. Assessor recertification – renewal certificates(a) A renewal certificate shall be issued by the Secretary to any person who is recommended for recertification by the Committee. No person shall be recommended for recertifica…

Regulations of Connecticut State AgenciesSec. 12-40a-5. DefinitionsAs used in sections 12-40a-5 to 12-40a-12 inclusive, the following terms have the meaning ascribed to them in this section, unless the context clearly indicates otherwise: (1) \"Application\" means a written reque…

Regulations of Connecticut State AgenciesSec. 12-40a-6. Assessor certification(a) Competence in assessment administration in the State of Connecticut shall be evidenced by a CCMA I or a CCMA II designation. Such designations shall be issued by the Secretary to persons who are rec…

Regulations of Connecticut State AgenciesSec. 12-40a-7. Assessor certification – prescribed education program(a) The prescribed education program for the CCMA I designation for certifications awarded on or before December 31, 2017 shall consist of the following: Course IA Assessm…

Regulations of Connecticut State AgenciesSec. 12-40a-8. Prescribed education program – waiver provisions(a) Written application may be made to the Secretary for a waiver of the requirement to take Courses IIA, IIB and III. The Secretary may grant an applicant's request to waive a…

Regulations of Connecticut State AgenciesSec. 12-40a-9. Comprehensive examinations(a) The Committee shall annually conduct a comprehensive examination for the CCMA I and CCMA II designations. The time and location of each such examination, as well as the form and content thereof,…

Regulations of Connecticut State AgenciesSec. 12-410(5)-1. Resale of services(a) When a resale certificate may be used.(1) As used in this section, a \"primary service provider\" means a service provider that purchases a service from a secondary service provider in order to rende…

Regulations of Connecticut State AgenciesSec. 12-411(14)-1. Resale of services excluded from use taxSee Conn. Agencies Regs. § 12-410(5)-1 for a discussion of the conditions under which the purchase of a service shall be considered a purchase for resale for purposes of the use ta…