Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-574-F62. Licensing(a) Licenses issued by the board.(1) Association License. Any person or business organization who, in Connecticut, shall operate off-track betting, greyhound racing or jai alai shall obtain an association license …

Regulations of Connecticut State AgenciesSec. 12-574-F63. Occupational badges and licenses(a) Employee identification. All employees of the mutuel department shall wear license badges for easy identification by the public. All badges shall be worn at least chest high and shall no…

Regulations of Connecticut State AgenciesSec. 12-574-F64. Accounting system(a) Scope. This particular section of these regulations shall apply only to association, concessionaire, vendor and their affiliate licensees. When the term licensee is used herein, unless otherwise specif…

Regulations of Connecticut State AgenciesSec. 12-574-F65. Pari-mutuel accounting, reporting and control(a) Totalizator. Pursuant to section 12-575(b) of the Connecticut General Statutes, use of a computerized electronic totalizator system to conduct pari-mutuel wagering shall be …

Regulations of Connecticut State AgenciesSec. 12-574-F7. General rules of wagering(a) Approved wagers. The definitions and the calculation and distribution rules for all wagers shall be approved by the gaming policy board and shall be maintained by the division in a manner approv…

Regulations of Connecticut State AgenciesSec. 12-574-F8. Financial reporting(a) Scope. This particular section of these regulations shall apply only to association, concessionaire, vendor and their affiliate licensees. When the term licensee is used in sections 12-574-F1 to 12-57…

Regulations of Connecticut State AgenciesSec. 12-574-F9. Pari-mutuel operations(a) Mutuel manager. The jai alai, OTB or greyhound association shall appoint a mutuel manager or equivalent who shall be licensed by the division. The mutuel manager and association are responsible for…

Regulations of Connecticut State AgenciesSec. 12-578-1. Registration and license feesRegistration and license fees shall be in accordance with the schedule provided in Section 12-578 of the General Statutes. Such fees are nonrefundable. (Effective October 17, 1984) AUTHORITY: Con…

Regulations of Connecticut State AgenciesSec. 12-584-1. Disclosure of financial information(a) Filing requirements. On or before April fifteenth of each year, each association, association affiliate, totalisator, concessionaire, vendor, and totalisator/concessionaire/vendor affil…

Regulations of Connecticut State AgenciesSec. 12-585-1. Division investigation expenses(a) Paid by party under investigation. All reasonable expenses outside the ordinary budgeted expenses of the division incurred by or on behalf of the division for any investigation of a person …

Regulations of Connecticut State AgenciesSec. 12-602-1. (Repealed) Repealed May 17, 1983. AUTHORITY: Conn. Gen. Stat. § 12-602

Regulations of Connecticut State AgenciesSec. 12-602-1a. Definitions(a) \"Company\" means any corporation, partnership, limited partnership, association or individual which is engaged in distributing petroleum products within this state. (b) \"Petroleum products\" mean refined pr…

Regulations of Connecticut State AgenciesSec. 12-602-2. Credits and deductions(a) A company shall be allowed to deduct from its gross receipts (for the tax period covered by Form OP 219) an amount which is attributable to its initial sales of petroleum products to another company…

Regulations of Connecticut State AgenciesSec. 12-62-1—12-62-4. (Repealed) Repealed March 1, 1999. AUTHORITY: Conn. Gen. Stat. § 12-62

Regulations of Connecticut State AgenciesSec. 12-629-10—12-629-11. (Repealed) Repealed March 5, 2003. AUTHORITY: Conn. Gen. Stat. § 12-629

Regulations of Connecticut State AgenciesSec. 12-629-1—12-629-9. (Repealed) Repealed April 6, 2000. AUTHORITY: Conn. Gen. Stat. § 12-629

Regulations of Connecticut State AgenciesSec. 12-62f-1. DefinitionsAs used in sections 12-62f-1 to 12-62f-6, inclusive, of the regulations of Connecticut State Agencies, the following terms have the meaning ascribed to them in this section, unless the context clearly indicates ot…

Regulations of Connecticut State AgenciesSec. 12-62f-2. Grant-in-aid eligibilityEach municipality eligible for financial assistance pursuant to Section 12-62f of the Connecticut General Statutes, may make application for a grant-in-aid to the Secretary for the acquisition or modi…

Regulations of Connecticut State AgenciesSec. 12-62f-3. Data management module(a) The applications contained within the valuation, assessment administration and tax collection modules are dependent upon the data management module. As such, the valuation, assessment administration…

Regulations of Connecticut State AgenciesSec. 12-62f-4. Valuation module(a) The valuation module shall provide for the determination of the value of all real property based upon accepted appraisal methodology, using a table- or formula-driven system. At a minimum, the valuation m…

Regulations of Connecticut State AgenciesSec. 12-62f-5. Assessment administration module(a) The assessment administration module shall have the ability to interface with the data management, valuation and tax collection modules. In addition, said module shall embody the following…

Regulations of Connecticut State AgenciesSec. 12-62f-6. Tax collection module(a) The tax collection module shall have the ability to interface with both the data management and assessment administration modules. The tax collection module shall have the following capabilities: Abi…

Regulations of Connecticut State AgenciesSec. 12-62i-1. DefinitionsAs used in section 12-62i-1 to section 12-62i-8, inclusive, of the Regulations of Connecticut State Agencies: (1) \"Aggregate mean ratio\" means the ratio of the sum of the assessments to the sum of the sales pric…

Regulations of Connecticut State AgenciesSec. 12-62i-2. General provisionsPerformance-based revaluation standards shall consist of two acceptable methods as set forth in section 12-62i-3 and 12-62i-4 of the Regulations of Connecticut State Agencies. The assessor shall utilize one…

Regulations of Connecticut State AgenciesSec. 12-62i-3. Ratio testing standards(a) Compiling Market Value Data(1) A file of all real property sales transactions for the sales time period used shall be established. For each such transaction the following information shall be inclu…

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) AUTHORITY…

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. 12-638-3. Agency overseeing implementation (Repealed) Repealed June 11, 2014.(Effective October 12, 1983; Amended April 11, 2006; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014) AUTHORI…

Regulations of Connecticut State AgenciesSec. 12-638-4. (Repealed) Repealed April 11, 2006. AUTHORITY: Conn. Gen. Stat. § 12-638

Regulations of Connecticut State AgenciesSec. 12-638-5. Proof of expenditures for charitable purposes (Repealed) Repealed June 11, 2014.(Effective August 24, 1987; Amended April 11, 2006; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2…

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(b)-1. Connecticut income tax imposed upon nonresident individuals (Repealed) Repealed June 11, 2014.(Effective November 18, 1994; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)