Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-62i-4. Procedural testing standards(a) Prior to finalizing a revaluation, the assessor and the company, if any, employed by the town, shall conduct the following procedures during the revaluation program: (1) Management A written r…

Regulations of Connecticut State AgenciesSec. 12-62i-5. Certification(a) On a form prescribed by the Secretary, the assessor shall certify that all real property located within the town has been revalued and that the revaluation meets the performance-based revaluation standards o…

Regulations of Connecticut State AgenciesSec. 12-62i-6. Administration of penalty(a) If the Secretary determines that a town has failed to comply with the provisions of sections 12-62i-3 or 12-62i-4 of the Regulations of Connecticut State Agencies, as the case may be, the Secreta…

Regulations of Connecticut State AgenciesSec. 12-62i-7. AppealsThe chief executive officer of any town that is aggrieved by the action of the secretary in issuing notification of the imposition of a penalty in accordance with section 12-62i-6 of the Regulations of Connecticut Sta…

Regulations of Connecticut State AgenciesSec. 12-62i-8. Effective dateSections 12-62i-1 to 12-62i-7 of the Regulations of Connecticut State Agencies are effective with respect to a revaluation implemented on or after October 1, 2002. (Adopted effective January 30, 2001)

Regulations of Connecticut State AgenciesSec. 12-638-1. Definitions(a) \"Program\" means a program, the activity or activities of which are described under section 12-632, 12-634, 12-635 or 12-635a of the Connecticut General Statutes. A description of the program, which shall inc…

Regulations of Connecticut State AgenciesSec. 12-638-2. Deadlines(a) Except as otherwise provided in subdivision (2) of subsection (a) of section 12-632 of the Connecticut General Statutes, the commissioner shall not grant an extension of time to any municipality for the filing o…

Regulations of Connecticut State AgenciesSec. 12-638-6. Person required to make expenditures; year in which credit must be claimed(a) The amount which is proposed to be expended by a business firm under an approved program proposal must be expended on such approved program propos…

Regulations of Connecticut State AgenciesSec. 12-638-7. CarrybacksThe amount of tax credit allowed under section 12-632, 12-634, 12-635 or 12-635a of the Connecticut General Statutes which is not exhausted in the year in which such credit must be claimed under section 12-638-6 of…

Regulations of Connecticut State AgenciesSec. 12-638-8. Post-project audit(a) The post-project audit required by section 12-637a of the Connecticut General Statutes shall be prepared by a certified public accounting firm and shall be submitted to the agency overseeing implementat…

Regulations of Connecticut State AgenciesSec. 12-666-1. Unreimbursed surcharge; worthless accounts receivable(a) What amount of credit may I claim? If you remitted the surcharge imposed by section 12-665 of the Connecticut General Statutes and the lessee did not reimburse you for…

Regulations of Connecticut State AgenciesSec. 12-689-1. Definitions(a) For the purpose of sections 12-689-2, 12-689-3, and 12-689-4 of the Regulations of Connecticut State Agencies: (1) \"ACH\" or \"automated clearing house\" means a funds transfer system that is governed by the …

Regulations of Connecticut State AgenciesSec. 12-689-2. Means of electronic funds transfer approved by the department(a) Approved EFT methods. The means of EFT approved by the department are the ACH debit method and the ACH credit method. A taxpayer that is required to pay taxes …

Regulations of Connecticut State AgenciesSec. 12-689-3. Notification of requirement to pay tax by electronic funds transfer(a) Department's notice to taxpayers. The department shall give notice of the requirement to pay tax by EFT to each taxpayer that is so required. The departm…

Regulations of Connecticut State AgenciesSec. 12-689-4. Timely initiation of electronic funds transfer(a) Criteria for a timely electronic funds transfer.(1) General criteria. An EFT is timely if: the EFT process has been completed; the funds have been deposited in the department…

Regulations of Connecticut State AgenciesSec. 12-690-1. Persons required by regulation to file documents electronically with the Department of Revenue Services(a) Definitions. As used in this section: (1) \"Department\" means the Department of Revenue Services.(2) \"Return prepar…

Regulations of Connecticut State AgenciesSec. 12-690(c)-1. Signature alternative(a) Where the Commissioner has permitted the filing of a return by telephone or by electronic means, a person so permitted to file a return may, in lieu of filing a related document on which such pers…

Regulations of Connecticut State AgenciesSec. 12-740(a)-1. Preamble and table of contents to Connecticut income tax regulations(a) Preamble. Sections 12-701(c), 12-705(a), (b) and (c), 12-708 (b) and (d), 12-711(b)(3) and (c), 12-712(a)(1), (2) and (3), 12-713(b), 12-714(b)(2), 1…

Regulations of Connecticut State AgenciesSec. 12-700(c)-1. Part-year resident individuals(a) Individuals who change their resident status from resident to nonresident or from nonresident to resident shall compute their tentative Connecticut income tax liability as if they were re…

Regulations of Connecticut State AgenciesSec. 12-700(c)-2. Part-year resident trusts(a) Where the resident status of a trust is changed from resident to nonresident or from nonresident to resident (see § 12-701(a)(6)-1 of this Part), its tentative Connecticut income tax is comput…

Regulations of Connecticut State AgenciesSec. 12-701(a)(1)-1. Resident of this state(a) General. An individual may be a resident of Connecticut for income tax purposes, and taxable as a resident, even though he or she would not be deemed a resident for other purposes. As used in …

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-1. Definition of Connecticut fiduciary adjustment(a) The \"Connecticut fiduciary adjustment\" is the net amount of the modifications described in §§ 12-701(a)(10)-2 and 12-701(a)(10)-3 of this Part which relate to items …

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-2. Modifications comprising the Connecticut fiduciary adjustment: additions(a) The following items are to be added in computing the Connecticut fiduciary adjustment of a trust or estate: (1) Interest income on obligation…

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-3. Modifications comprising the Connecticut fiduciary adjustment: subtractions(a) The following items are to be subtracted in computing the Connecticut fiduciary adjustment of a trust or estate: (1) Any income with respe…

Regulations of Connecticut State AgenciesSec. 12-701(a)(10)-4. Treatment of set-asides for charitable purposes(a) The Connecticut fiduciary adjustment does not include any modification or portion thereof attributable to any amount which is paid or permanently set aside during the…

Regulations of Connecticut State AgenciesSec. 12-701(a)(11)-1. Estimated tax(a) For Connecticut income tax purposes, \"estimated tax\" means the amount which an individual estimates to be his or her income tax for the taxable year less the amount which such individual estimates t…

Regulations of Connecticut State AgenciesSec. 12-701(a)(12)-1. Required annual payment(a) General.(1) \"Required annual payment\" means the lesser of (A) 90% of the tax shown on the return for the taxable year, or, if no return is filed, 90% of the tax for such year, or (B) if th…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-2. Modifications increasing federal adjusted gross income(a) The following items are to be added to federal adjusted gross income in computing the Connecticut adjusted gross income of a resident individual: (1) Interest …

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-3. Modifications reducing federal adjusted gross income(a) The following items are to be subtracted from federal adjusted gross income in computing the Connecticut adjusted gross income of a resident individual: (1) (A) …

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-4. Modification for Connecticut fiduciary adjustment(a) Where a resident individual is a beneficiary of a trust or estate, the individual's federal adjusted gross income shall be increased or decreased (as the case may b…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-5. Modification of federal adjusted gross income for partnership income or loss reportable by resident partner(a) A partnership as such is not subject to the income tax. Individuals carrying on business as partners are l…

Regulations of Connecticut State AgenciesSec. 12-701(a)(20)-6. Connecticut adjusted gross income of resident shareholder of S corporation(a) An S corporation as such is not subject to the income tax. Individuals who are shareholders of an S corporation are liable for the income t…

Regulations of Connecticut State AgenciesSec. 12-701(a)(4)-1. Resident trust or estate(a) The term \"resident trust or estate\" includes: (1) the estate of a decedent who, at the time of death, was a resident individual;(2) the estate of a person who, at the time of commencement …

Regulations of Connecticut State AgenciesSec. 12-701(a)(6)-1. Change of residence of trust(a) A change of residence of a revocable inter vivos trust or a portion thereof is deemed to have occurred if: (1) the revocable inter vivos trust becomes irrevocable, and(2) prior to the ti…

Regulations of Connecticut State AgenciesSec. 12-701(a)(9)-1. Connecticut taxable income of a resident trust or estate(a) The Connecticut taxable income of a resident trust (other than a nontestamentary trust with one or more nonresident noncontingent beneficiaries) or resident e…

Regulations of Connecticut State AgenciesSec. 12-701(b)-1. Definitions(a) For Connecticut income tax purposes under chapter 229 of the general statutes, unless the context otherwise requires: (1) \"Commissioner\" means the Commissioner of Revenue Services;(2) \"Department\" means…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-1. Connecticut income tax returns of husband and wife(a) Separate federal income tax returns. If a husband and wife file federal income tax returns as married individuals filing separately, they shall also determine their…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-2. Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return(a) If a joint Connecticut income tax return was filed, pursuant to § 12-702(c)(1)-1 of this Part, on which there is a substa…

Regulations of Connecticut State AgenciesSec. 12-702(c)(1)-3. Enrolled member of federally recognized tribe(a) In general. Income of an enrolled member of a federally recognized tribe is exempt from Connecticut income tax as long as the member (i) resides in Indian country and (i…

Regulations of Connecticut State AgenciesSec. 12-704(a)-1. Resident or part-year resident credit for taxes paid to another state, political subdivision of another state, the District of Columbia, a province of Canada or political subdivision of a province of Canada(a) Individuals…

Regulations of Connecticut State AgenciesSec. 12-704(a)-2. Limitations—general(a) The amount of the credit against Connecticut income tax for income taxes paid to a qualifying jurisdiction(s) is subject to the limitations provided in subsections (b), (c), (d), and (e) of this sec…

Regulations of Connecticut State AgenciesSec. 12-704(a)-3. Limitations where credit is claimed for income taxes paid both to a qualifying jurisdiction and also to one or more of its political subdivisions(a) When a state of the United States imposes an income tax on income derive…

Regulations of Connecticut State AgenciesSec. 12-704(a)-4. Definitions(a) As used in this Part, unless the context otherwise requires: (1) \"Connecticut tax liability\" means the Connecticut income tax determined pursuant to chapter 229, after subtracting any personal credit allo…

Regulations of Connecticut State AgenciesSec. 12-704(b)-1. Amended Connecticut income tax return to report any change in the amount of income tax required to be paid to a qualifying jurisdiction(a) If a taxpayer has claimed a credit under this part for a taxable year for income t…

Regulations of Connecticut State AgenciesSec. 12-704(c)-1. Disallowance where credit is claimed against the income tax imposed by a qualifying jurisdiction for a taxpayer's Connecticut tax liability(a) No credit for income tax paid to a qualifying jurisdiction shall be allowed if…

Regulations of Connecticut State AgenciesSec. 12-704(d)-1. (Effective November 18, 1994; amended and renumbered to § 12-704 (c)-1, July 3, 2003)(Effective November 18, 1994)

Regulations of Connecticut State AgenciesSec. 12-705(a)-1. Requirement of withholding(a) An employer is required to register with the Department and deduct and withhold Connecticut income tax if such employer maintains an office or transacts business within this state and pays wa…