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17,755 sections across 1,772 Connecticut regulatory chapters.
RCSA 12-740(a)-12-732(b)-1 Timely filing of claim for refund after the three-year period provided by section 12-732(a)
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Regulations of Connecticut State AgenciesSec. 12-732(b)-1. Timely filing of claim for refund after the three-year period provided by section 12-732(a)(a) (1) If a change to or correction of a taxpayer's federal tax return by the Internal Revenue Service or other competent authori…
RCSA 12-740(a)-12-733(a)-1 Notice of proposed deficiency
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Regulations of Connecticut State AgenciesSec. 12-733(a)-1. Notice of proposed deficiency(a) (1) Except as otherwise provided in the Income Tax Act or in subdivision(2) or (3) of this subsection, a notice of proposed deficiency assessment for a taxable year shall be mailed to the …
RCSA 12-740(a)-12-733(f)-1 Agreement extending time for assessing deficiency or claiming refund
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Regulations of Connecticut State AgenciesSec. 12-733(f)-1. Agreement extending time for assessing deficiency or claiming refund(a) If, within the time prescribed in § 12-733(a)-1 of this Part for the assessment of a deficiency, a written agreement between the Department and a tax…