DRS: Corporation Business Tax Index

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
Topical Index to Rulings and Administrative Pronouncements Covering
Corporation Business Tax
 
Additional Tax Topic Indexes you can consult


A | B | C | D | E | F | G | H | I | J | K | L | M
N | O | P | Q |
R | S | T | U | V | W | X | Y | Z


-A-


ABATEMENTS:

Statute: 12-239


ABUSIVE TAX SHELTERS: (see ABUSIVE TAX SHELTERS (M))


ACCOUNTING:

Legislation: PA 14-187, 54 (not codified)

Regulation: 12-242-8; 12-242-9


ADDITIONAL TAX:

Statute: 12-214(b), 12-214(c); 12-218e; 12-219; 12-226

Regulation: 12-219a-1

Special Notice: 91(2); 93(15); 96(10); 99(3); 2003(2); 2009(11); 2013(6)

Informational Publication: 92(6.2), 92(6.3); 99(11.1); 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Bulletin: 6, 39


ADJUSTMENTS UNDER 12-226a:

Statute: 12-226a

Regulation: 12-226a-1


AERO-DERIVED GAS TURBINES:

Statute: 12-214(a)(2)(H)

Special Notice: 93(13)


AFFILIATES: see RELATED MEMBER


AIR POLLUTION ABATEMENT FACILITY CREDIT:

Statute: 12-217c (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Policy Statement: 94(5)

Informational Publication: 95(2); 95(2.1)

Certificate: CERT-117


AMENDMENT OF RETURNS:

Statute: 12-225; 12-226(b)

Regulation: 12-242b-1 (repealed 8/3/01); 12-226-1 (repealed 8/3/01)


APPEALS:

Statute: 12-237


APPORTIONMENT: (see also DISCRETIONARY STATUTES; BROADCASTER; FINANCIAL SERVICE COMPANY)

Legislation: PA 15-244, 219 (uncodified);

Statute: 12-218, 12-218a; 12-218e; 12-219a; 12-221a

Regulation: 12-218-1; 12-218-2; 12-218-3; 12-221a-1

Ruling: 95-12

Special Notice: 93(15); 93(26); 96(10); 2015(9); 2015(11); 2016(6); 2017(1)

Policy Statement: 92(5)

Bulletin: 39


APPRENTICESHIP TRAINING CREDIT:

Statute: 12-217g; 31-3ww

Regulation: 12-217g-1, 12-217g-2, 12-217g-3, 12-217g-4, 12-217g-5, 12-217g-6, 12-217g-7, 12-217g-8, 12-217g-9, 12-217g-10

Special Notice: 99(4); 2000(15); 2002(14); 2006(8); 2013(6); 2015(11)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


ASSESSMENTS:

Statute: 1-2a; 12-2f; 12-223d; 12-233

Special Notice: 2005(7)


ASSOCIATIONS:

Regulation: 12-213-1

Ruling: 96-9


ASSUMED TAX: (see also ESTIMATED TAXES)

Regulation: 12-242d-1 (amended 8/3/01)

Announcement: 93(5)


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B


BAD DEBTS:

Regulation: 12-242-2, 12-242-3 (both repealed 2/25/00)


BIOTECHNOLOGY CREDIT: (see RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT)


BOND PREMIUMS:

Regulation: 12-242-4


BONUS DEPRECIATION: (see DEPRECIATION)


BROADCASTER:

Statute: 12-218(l)


BROKERAGE SERVICES:

Special Notice: 96(10)


BUSINESS TAXES:

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14)


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C


CAPITAL LOSSES:

Ruling: 89-217


CARRYING ON BUSINESS:

Statute: 12-213; 12-214(a); 12-216a

Regulation: 12-214-1

Special Notice: 2005(7); 2009(11)

Ruling: 90-83

Informational Publication: 2010(29), 2010(29.1)


CARRYOVERS:

Statute: 12-217(a)(4)

Regulation: 12-217-1

Ruling: 93-23; 97-2; 97-3


CHILD DAY CARE SUBSIDY AND FACILITY CREDIT:

Statute: 12-634; 17b-740 (repealed effective 1/1/98)

Regulation: 17-615-1, 17-615-2, 17-615-3, 17-615-4, 17-615-5, 17-615-6, 17-615-7, 17-615-8, 17-615-9, 17-615-10

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


CLEAN ALTERNATIVE FUEL CREDIT, 10%:

Statute: 12-217i

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)


CLEAN ALTERNATIVE FUEL CREDIT, 50%:

Statute: 12-217r (repealed effective 1/1/94)

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)


COMBINED RETURNS:

Statute: 12-223a, 12-223b, 12-223c, 12-223d, 12-223e, 12-223f

Regulation: 12-223a-1

Special Notice: 99(4); 2009(11); 2015(9); 2015(11); 2016(6)

Policy Statement: 90(5); 92(1)

LSN: 102

Bulletin: 8; 39


COMMERCIAL PRINTERS:

Statute: 12-213

Special Notice: 96(10)


COMPUTER DONATION CREDIT:

Statute: 10-228b

Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Certificate: Form CT-CDC


COOPERATIVE HOUSING CORPORATIONS:

Statute: 12-214(a)

Ruling: 93-19


CORRECTED RETURNS:

Regulation: 12-225-1 (repealed 8/3/01)


CREDIT CARD SERVICES: (see FINANCIAL SERVICE COMPANY)


CREDITS: (see also specific headings)

Legislation: PA 13-184, 95 (not codified); PA 17-15, 98; PA 17-219,  1; PA 17-244,  2

Statute: 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-217e; 12-217g; 12-217i; 12-217j; 12-217l (repealed 7/1/13); 12-217n; 12-217o; 12-217p (repealed eff. 6/7/06); 12-217s; 12-217t; 12-217u; 12-217v; 12-217w; 12-217x; 12-217 (repealed 7/1/13); 12-217z; 12-217aa; 12-217bb (repealed 7/1/13); 12-217cc; 12-217dd; 12-217ee; 12-217ff; 12-217gg; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217mm; 12-217nn; 12-217oo; 12-217pp; 12-217zz; 32-4l; 32-4m; 32-9t; 32-41q; 38a-88a

Special Notice: 99(4); 2000(15); 2002(14); 2005(7); 2006(8); 2009(11); 2010(7); 2013(6); 2015(9); 2015(11); 2016(6)

Policy Statement: 2007(4)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 94(6); 95(2), 95(2.1); 99(11), 99(11.1); 2001(14); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13); 2014(21)


CRITICAL INDUSTRIES INVESTMENT FUND CREDIT:

Statute: 32-41q

Special Notice: 99(4); 2002(14)


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D


DAY CARE CREDIT: (see also CHILD DAY CARE SUBSIDY AND CREDIT)

Statute: 12-634; 17b-740 through 17b-742 (repealed)

Special Notice: 2002(14)


DEDUCTIONS: (see also specific headings)

Statute: 12-217; 12-213(a)(9)

Special Notice: 91(2); 2002(10), 2002(14); 2009(11)


DEEMED DIVIDEND DEDUCTIONS:

Statute: 12-217(a)(1)(D)


DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)


DEFINITIONS: (see also specific headings)

Statute: 12-213

Regulation: 12-213-1; 12-219a-1; 12-242d-1

Ruling: 90-36

Special Notice: 99(4)


DELINQUENT TAXES:

Statute: 12-7a; 12-15; 12-235


 DEPRECIATION:

Statute: 12-217(b)

Special Notice: 2002(10)

Announcement: 2008(7)


DEPRECIATION ELECTION:

Regulation: 12-217-2 (repealed 2/25/00)


DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217ll

Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12

Special Notice: 2009(11); 2010(7)

Informational Publication: 2007(31); 2010(13)


DISCLOSURE OF DELINQUENT TAXES: see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION (M)


DISCRETIONARY STATUTES:

Statute: 12-221a; 12-226a

Regulation: 12-226a-1

Special Notice: 2002(14)


DISPLACED WORKER CREDIT:

Statute: 12-217hh (repealed 7/1/13)

Special Notice: 2006(8); 2013(6)

Informational Publication: 2006(15); 2007(31); 2010(13)


DISSOLUTION:

Regulation: 12-2-8

Policy Statement: 91(1)


DIVIDENDS: (see also specific headings)

Statute: 12-217

Ruling: 91-15; 93-2; 93-24

Special Notice: 91(2)

Bulletin: 39


DOMICILE:

Special Notice: 93(26)


DUE DATE:

Regulation: 12-213-1


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E


ECONOMIC PRESENCE: see CARRYING ON BUSINESS


ELECTRIC SUPPLIER DISPLACED WORKER CREDIT:

Statute: 12-217bb (repealed 7/1/13)

Special Notice: 99(4); 2002(14); 2013(6)

Informational Publication: 2004(20); 2006(15); 2007(31); 2010(13)


ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13) 


ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))


EMPLOYEE TRAINING CREDIT:

Statute: 12-217k (repealed eff. 1/1/98)

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


EMPLOYER ASSISTED HOUSING TAX CREDIT:

Statute: 12-217p (repealed eff. 6/7/06)

Special Notice: 93(15); 99(4); 2002(14); 2006(8)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31)


ENTERPRISE ZONE:

Special Notice: 2000(15)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


ENTERTAINMENT DISTRICT: (see SERVICE FACILITY CREDIT)


ERRORS:

Regulation: 12-233-1 (repealed 2/25/00)


ESCHEAT:

Regulation: 12-242-10


ESTIMATED TAXES: (see also ASSUMED TAX)

Legislation: PA 17-147, 25

Statute: 12-242a - 12-242c (repealed); 12-242d; 12-242e; 12-242f; 12-242g; 12-242h; 12-242i

Regulation: 12-242b-1 (repealed 8/3/01); 12-242d-1; 12-242d-2 (repealed 8/3/01)

Special Notice: 91(2); 96(5); 96(10); 2002(14); 2003(2); 2009(11); 2015(9)

LSN: 90-1

TSSN: 14, 14A

Announcement: 93(5); 96(5)

Informational Publication: 99(12); 99(12.1); 99(13); 99(13.1); 2003(37); 2004(19); 2005(14); 2006(19); 2007(18); 2008(15); 2009(34); 2010(10); 2011(21); 2012(10); 2013(18); 2014(21); 2015(12); 2015(14); 2016(11); 2016(16); 2017(25)

FAQ: 32


EXAMINATION OF RETURNS:

Statute: 12-233


EXEMPT INCOME:

Legislation: PA 13-184, 75, 95 (not codified); PA 17-219,  1

Statute: 12-213; 12-225; 12-242ee; 12-81aa; 32-4l; 32-9t; 32-610

Regulation: 12-213-2; 12-225-2

Special Notice: 96(10)


Ruling: 89-57


EXEMPTIONS: (see also specific headings)

Statute: 12-214(a); 12-219(c)

Regulation: 12-214-2

Ruling: 93-19

Special Notice: 93(13); 93(15); 96(10); 99(4); 2002(14)


EXPENSES RELATED TO DIVIDENDS:

Ruling: 91-15

Bulletin: 39


EXPORT ZONE EXEMPTION: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)


EXTENDED DUE DATE:

Regulation: 12-213-1


EXTENSIONS:

Bulletin: 39

FAQ: 32


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F


FAILURE TO MAKE RETURNS:

Statute: 12-230


FIDUCIARY RETURNS:

Statute: 12-224


FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)

Statute: 12-217jj; 12-217ll

Regulation: 12-217jj-1, 12-217jj-2, 12-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8

Special Notice: 2006(8); 2009(11); 2010(7); 2013(6)2015(9)

Policy Statement: 2007(4)

Informational Publication: 2006(15); 2007(31); 2010(13)

FAQ: 592, 600, 601, 602, 603


FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217kk

Special Notice: 2009(11); 2013(6)

Informational Publication: 2007(31); 2010(13)


FINANCIAL INSTITUTIONS CREDIT:

Statute: 12-217u; 36a-2

Special Notice: 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15); 2007(31); 2010(13)


FINANCIAL SERVICE COMPANY: (see also PASSIVE INVESTMENT COMPANY)

Statute: 12-218(j); 12-218b; 12-219(c)

Ruling: 2000-4; 2015-1

Special Notice: 99(4)


FIRST FIVE PROGRAM:

Legislation: PA 13-184, 95 (not codified); PA 17-219,  1

Statute: 12-217ii; 32-4l; 32-9t


FIXED CAPITAL INVESTMENT CREDIT:

Statute: 12-217w

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2.1); 2006(15); 2007(31); 2010(13)


FOREIGN CORPORATION EXEMPTION:

Statute: 12-214(a)(2)(I)

Special Notice: 99(4)


FOREIGN INCOME:

Regulation: 12-242-11 (repealed 2/25/00)


FORFEITURE OF CORPORATE RIGHTS:

Statute: 12-230


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G


GREEN BUILDINGS CREDIT:

Statute: 12-217mm

Special Notice: 2009(11)


GROSS INCOME:

Statute: 12-213(a)(9)

Ruling: 90-36

Special Notice: 99(4)


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H


HEARINGS:

Statute: 12-236


HIRING INCENTIVE CREDIT:

Statute: 12-217y (repealed 7/1/13)

Regulation: 12-217y-1, 12-217y-2, 12-217y-3, 12-217y-4, 12-217y-5, 12-217y-6, 12-217y-7, 12-217y-8

Special Notice: 2000(15); 2002(14); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC HOME REHABILITATION CREDIT:

Statute: 10-416 (formerly 10-320j); 10-416c

Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9

Special Notice: 2000(15); 2002(14); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC PRESERVATION CREDIT:

Statute: 10-416b

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Informational Publication: 2007(31); 2010(13)


HISTORIC STRUCTURE REHABILITATION CREDIT:

Statute: 10-416a; 10-416c

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


HOUSING PROGRAM CREDIT:

Statute: 8-395

Regulation: 8-395-1; 8-395-2; 8-395-3; 8-395-4; 8-395-5; 8-396-6; 8-395-7; 8-395-8; 8-395-9; 8-395-10; 8-395-11

Special Notice: 99(4); 2000(15); 2002(14); 2006(8)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HUMAN CAPITAL INVESTMENT CREDIT:

Statute: 12-217x

Special Notice: 99(4); 2000(15); 2002(14)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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I


IMPOSITION OF TAX:

Statute: 12-214; 12-219

Special Notice: 2013(6)


INDIANS:

Ruling: 95-12


INDUSTRIAL WASTE FACILITY CREDIT:

Statute: 12-217d (repealed)

Special Notice: 99(4); 2002(14)


INSURANCE COMPANIES:

Statute: 12-213; 12-214(a)(2); 12-231a

Special Notice: 99(4)


INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (S))

Statute: 32-537

Special Notice: 96(10); 96(17)


INSURANCE REINVESTMENT CREDIT:

Legislation: PA 17-15, 98; PA 17-244, 2

Statute: 38a-88a

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


INTERCOMPANY RECEIPTS:

Statute: 12-223b

Ruling: 91-15


INTEREST AND PENALTIES:

Legislation: PA 05-260, 9 (uncodified)

Statute: 12-222(c); 12-227; 12-229; 12-231; 12-30a

Special Notice: 93(15); 2002(14)


INTERLOCAL RISK MANAGEMENT AGENCIES:

Statute: 12-219(d)


IRC SEC. 338:

Ruling: 89-46; 2003-3

Bulletin: 29


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J


JOB EXPANSION TAX CREDIT:

Statute: 12-217pp; 32-7g

Special Notice: 2012(6); 2013(6)

Informational Publication: 2010(13)


JOINT STOCK COMPANY:

Regulation: 12-213-1


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L


LAND FOR EDUCATIONAL USE:

Statute: 12-217ff

Informational Publication: 2007(31); 2010(13)


LIABILITY FOR TAX:

Statute: 12-213; 12-214; 12-216

Policy Statement: 91(1)

Bulletin: 6; 39


LIMITED LIABILITY COMPANIES: (see also BUSINESS ENTITY TAX (M))

Statute: 12-217; 34-101

Special Notice: 98(3); 99(3); 99(4); 2009(11)

Policy Statement: 92(12); 92(12.1); 93(5); 93(5.1)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

FAQ: 164


LIQUIDATIONS:

Bulletin: 29


LOSS CARRYOVER: (see CARRYOVERS)


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M


MACHINERY AND EQUIPMENT EXPENDITURE CREDIT:

Statute: 12-217o

Special Notice: 93(15): 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


MANUFACTURING FACILITY CREDIT: (see SERVICE FACILITY CREDIT)


MANUFACTURING REINVESTMENT ACCOUNT:

Statute: 32-9zz; 12-213(a)(9); 12-217(a)(1)

Special Notice: 2012(6)


MARKET BASED SOURCING:

Statute: 12-218(b)

Special Notice: 2016(6); 2017(1)


MERGERS:

Statute: 12-217(d); 12-238 (repealed)

Ruling: 93-23; 97-3

Special Notice: 96(10)

Policy Statement: 91(1)


MINIMUM TAX:

Statute: 12-223c

Special Notice: 96(10); 99(3); 2002(14)

Informational Publication: 2014(21); 2015(12); 2017(25)


MOTOR BUS COMPANIES:

Statute: 12-241a; 12-239


MOTOR CARRIERS:

Statute: 12-218

Special Notice: 96(10)


MOTOR VEHICLES EXEMPTION:

Statute: 12-214(a)(2)(G)

Special Notice: 93(15)


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N


NEIGHBORHOOD ASSISTANCE PROGRAM CREDIT: (see also NEIGHBORHOOD ASSISTANCE PROGRAM (M))

Legislation: SA 10-8, 3; PA 14-187, 54 (not codified)

Statute: 12-217(c); 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637 (repealed), 12-637a, 12-638

Regulation: 12-638-1, 12-638-2, 12-638-3 (repealed eff. 6/11/14), 12-638-4, 12-638-5 (repealed eff. 6/11/14), 12-638-6, 12-638-7, 12-638-8

Special Notice: 95(11); 99(4); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)


NET INCOME:

Statute: 12-217

Special Notice: 2002(10), 2002(14); 2009(11)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14); 2014(21)


NET OPERATING LOSSES:

Statute: 12-217

Regulation: 12-223a-2

Ruling: 93-23; 97-2; 97-3

Special Notice: 96(10); 2009(11); 2015(9); 2015(11)

Bulletin: 39


NEW FACILITIES CREDIT:

Statute: 12-217m (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


NEW JOBS CREATION CREDIT:

Legislation: PA 13-184, 95 (not codified); PA 17-219, 1

Statute: 12-217gg; 12-217ii; 32-4l; 32-9t(i)(1)

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


NONDOMICILIARY CORPORATIONS:

Special Notice: 93(26)


NONSTOCK HOUSING CORPORATIONS: (see COOPERATIVE HOUSING CORPORATIONS)


NOTICE FA-30:

Regulation: 12-236-1 (repealed 2/25/00)


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O


OBSOLETE DOCUMENTS:

Announcement: 94(1)


OPEN SPACE OR WATERSHED LAND:

Statute: 12-217(a)(1)(E); 12-217dd; 12-632

Ruling: 2002-2

Special Notice: 2000(15); 2009(11); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


OPPORTUNITY VOUCHER CERTIFICATE TAX CREDIT:

Statute: 17b-16

Special Notice: 99(4)

Informational Publication: 95(2.1)


ORDERING OF CREDITS:

Statute: 12-217aa

Informational Publication: 2006(15); 2007(31); 2010(13)


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P


PARTNERS, CORPORATE:

Statute: 12-218; 12-219a; 12-219b

Special Notice: 96(10)


PASSIVE INVESTMENT COMPANY: (see also FINANCIAL SERVICE COMPANY)

Statute: 12-213(a)(27)

Special Notice: 99(4); 2000(14)


PAYMENT OF TAX: (see also ELECTRONIC FUNDS TRANSFER (M))

Statute: 12-216

FAQ: 533


PENALTIES: (see INTEREST AND PENALTIES)


POLITICAL SUBDIVISIONS:

Ruling: 96-9


PREFERENCE TAX:

LSN: 102


PRINCIPAL PLACE OF BUSINESS:

Regulation: 12-219a-1


PRINTER:

Special Notice: 96(10)


PRIVATE CORPORATION:

Regulation: 12-219a-1


PUBLICATION AND DISCLOSURE:

Statute: 12-240


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Q


QUALIFIED PRODUCTION CREDIT: (see FILM PRODUCTION TAX CREDIT)


QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT; HISTORIC STRUCTURE REHABILITATION CREDIT)


QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7); 2010(13)


R


RATE

Special Notice: 96(10)


REAL ESTATE INVESTMENT COMPANIES:

Special Notice: 93(15)


REAL ESTATE INVESTMENT TRUSTS:

Legislation: PA 17-147, 23

Statute: 12-213(a)(28); 12-217

Ruling: 92-10

Special Notice: 99(4); 2009(11)

Informational Publication: 2010(21)


RECEIPTS FACTOR: (see also APPORTIONMENT)

Statute: 12-218

Ruling: 95-12

Special Notice: 93(15)

Policy Statement: 92(5)


REFUNDS:

Statute: 12-15(d); 12-39t; 12-39u; 12-225; 12-226; 12-227

Special Notice: 96(10); 99(4)

Policy Statement: 96(4)


REGULATED INVESTMENT COMPANIES:

Statute: 12-218(f)

Ruling: 91-26; 93-2; 93-24; 99-5

Special Notice: 96(10)


REGULATIONS:

Statute: 12-242


RELATED MEMBER:

Statute: 12-218c; 12-223a

Special Notice: 99(4); 2004(22)


RESEARCH AND DEVELOPMENT CREDIT, HIGHER EDUCATION INSTITUTIONS:

Statute: 12-217l (repealed 7/1/13)

Special Notice: 2002(14); 2013(6)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RESEARCH AND DEVELOPMENT CREDIT, NONINCREMENTAL EXPENDITURES:

Legislation: PA 15-244, 144

Statute: 12-217n; 12-217ee; 32-4m

Special Notice: 93(21); 99(4); 2000(15); 2002(14); 2013(6)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT:

Statute: 12-217j; 12-217ee

Ruling: 97-6

Special Notice: 93(15); 93(21); 99(4); 2000(15)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RETURNS:

Legislation: PA 05-260, 9 (not codified); PA 17-147, 24

Statute: 12-39aa; 12-222; 12-224; 12-226; 12-242i

Special Notice: 98(3); 99(3); 99(4), 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 2001(8), 2001(8.1); 2001(9)

FAQ: 32, 163


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S


S CORPORATIONS:

Statute: 12-214(a)(2)(J); 12-217

Special Notice: 96(10); 98(3); 98(4); 99(3); 99(4); 2009(11)

Informational Publication: 99(13), 99(13.1); 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 92(7)

Bulletin: 19

FAQ: 163


SECURITIES BROKERAGE SERVICES:

Statute: 12-218(g)


SERVICE FACILITY CREDIT:

Statute: 12-217e; 32-9p; 32-70

Regulation: 32-9p-5

Special Notice: 93(15); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


SETTLEMENTS:

Statute: 12-234


SMALL BUSINESS ADMINISTRATION GUARANTY FEE CREDIT:

Statute: 12-217cc

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


SMALL BUSINESS JOB CREATION CREDIT: (see QUALIFIED SMALL BUSINESS JOB CREATION CREDIT)


STIMULUS DEPRECIATION: (see DEPRECIATION)


SUBPOENAS:

Statute: 12-232


SUPPLEMENTARY TAX:

Statute: 12-223f

Special Notice: 2009(11)


SURTAX:

Statute: 12-214; 12-219

Special Notice: 91(2); 2005(7); 2006(8); 2009(11); 2013(6); 2015(9)

Informational Publication: 2014(21)


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T


TAX RATES:

Statute: 12-214

Special Notice: 96(10); 99(4)


TEMPORARY FAMILY ASSISTANCE PROGRAM CREDIT: (see HIRING INCENTIVE CREDIT)


TRAFFIC REDUCTION PROGRAMS CREDIT:

Statute: 12-217s

Special Notice: 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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U


UNDERPAYMENTS:

Statute: 12-225; 12-226; 12-229; 12-242d

Special Notice: 93(15); 2002(14)


UNINCORPORATED BUSINESS TAX: (see UNINCORPORATED BUSINESS TAX (M))


 

Legislation: PA 17-15, 98; PA 17-147, 25; PA 17-244, 2

Statute: 12-213; 12-214, 12-217, 12-217n, 12-217t, 12-217u, 12-217gg, 12-218, 12-218b, 12-218c, 12-218d, 12-218e, 12-218f, 12-218g, 12-219, 12-219a, 12-221a, 12-222, 12-223a, 12-223b, 12-223c, 12-223e, 12-223f, 12-242d, 38a-88a

Special Notice: 2015(11); 2016(1); 2016(6)

Office of Counsel Guidance: OCG-2; OCG-3

 

UNREASONABLE COMPENSATION:

Announcement: 92(7)


URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation: PA 13-184, 95 (not codified); PA 17-219, 1

Statute: 32-4l; 32-9t; 12-81aa

Special Notice: 2000(15); 2002(14); 2005(7); 2015(9); 2015(11)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


 
 

V


VOCATIONAL REHABILITATION JOB CREATION CREDIT:

Statute: 12-217oo

Special Notice: 2010(3); 2010(7)

Informational Publication: IP 2010(13)


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W


WATER COMPANIES:

Statute: 12-217(a)(1)


WORK EDUCATION CREDIT:

Statute: 12-217f (repealed eff. 1/1/98)

Regulation: 12-217f-1, 12-217f-2, 12-217f-3, 12-217f-4

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


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