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17,755 sections across 1,772 Connecticut regulatory chapters.
RCSA 12-740(a)-12-700(c)-1 Part-year resident individuals
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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…
RCSA 12-740(a)-12-700(c)-2 Part-year resident trusts
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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…
RCSA 12-740(a)-12-701(a)(1)-1 Resident of this state
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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 …