Connecticut Administrative Code

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…

Regulations of Connecticut State AgenciesSec. 12-313-14a. Nonresident distributors(a) All costs of sending an authorized officer of the Department of Revenue Services to the place of business of a person authorized by the commissioner under section 12-301 of the general statutes …

Regulations of Connecticut State AgenciesSec. 12-313-15a. Receipt and distribution of sample packages of cigarettes Transferred to Sec 12-314a-1, December 5, 2003 (Effective January 24, 1986; Transferred to § 12-314a-1, December 5, 2003; Amended December 5, 2003)

Regulations of Connecticut State AgenciesSec. 12-313-16a. Delivery by distributors to agents(a) A licensed distributor shall not furnish and deliver to any agent of such distributor packages of cigarettes on which the tax imposed under chapter 214 has been paid unless such delive…

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. 12-313-18a. Definitions (Repealed) Repealed June 11, 2014.(; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-313-1a—12-313-2a. (Repealed) Repealed December 5, 2003.

Regulations of Connecticut State AgenciesSec. 12-313-1—12-313-31. (Repealed) Repealed January 24, 1986.

Regulations of Connecticut State AgenciesSec. 12-313-3a. (Repealed) Repealed April 6, 2000.

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. 12-349-1. Payments under retirement or pension plan, trust or contract (Repealed) Repealed June 11, 2014.(Effective December 19, 1984; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

Regulations of Connecticut State AgenciesSec. 12-34a-1. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-34a-2—12-34a-4. (Repealed) Repealed March 5, 2003.

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. 12-405c-1. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-405l-1—12-405l-2. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-405l-3. (Repealed) Repealed December 19, 1984.

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)(BB)-1. Services to other than industrial, commercial or income-producing real property (Repealed) Repealed June 11, 2014.(Adopted effective April 7, 1999; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Publ…

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…