DRS: Regulations of Connecticut
Regulations of Connecticut
 12-02-01a, Description [of DRS]
 
 12-02-02a, Conference and Hearings
 
 12-02-03a, Procedure for requesting the promulgation, amending or repeal of a regulation
 
 12-02-04a, Petition for declaratory ruling
 
 12-02-05a, Regulations and forms - Repealed Effective 4/6/00
 
 12-02-08, Notice concerning dissolution
 
 12-02-09, Request by a purchaser
 
 12-02-10, Request for disclosure of confidential information
 
 12-02-11, Waiver of penalties not in excess of one hundred dollars
 
 12-02-12, Recordkeeping and record retention
 
 12-03a-1, Waiver of certain penalties
 
 12-03b-1. Guidelines for the abatement of taxes
 
 12-34a-1, NY - Conn. Agreement -- Definitions - Repealed Effective 4/6/00
 
 12-34a-2, Information reports - Repealed Effective 3/5/03
 
 12-34a-3, Penalty for failure to file information report - Repealed Effective 3/5/03
 
 12-34a-4, Withholding of New York personal income taxes - Repeal Effective 3/5/03
 
 12-689-1, Electronic Funds Transfer - Definitions
 
 12-689-2, Means of electronic funds transfer approved by the Department
 
 12-689-3, Notification of requirement to pay tax by electronic funds transfer
 
 12-689-4, Timely initiation of electronic funds transfer
 
 12-690(c)-1, Signature alternatives
 
 12-690-1. Persons required by regulation to file documents electronically with the Department of Revenue Services.
 
 Administrative/Procedural Regulations
 
 12-449- 1a, Addresses
 
 12-449- 2a, Forms, affidavits and applications
 
 12-449- 3a, Withdrawal from customs bonded warehouse
 
 12-449- 4a, Withdrawal from internal revenue bonded warehouse
 
 12-449- 5a, Reports by customs bonded warehousemen
 
 12-449- 6a, Importation of alcoholic beverages for personal consumption
 
 12-449- 7a, Notice of additional reciprocal taxes
 
 12-449- 8a, Purchases of exempt alcohol
 
 12-449- 9a, Sales of alcoholic beverages
 
 12-449-10a, Schedules
 
 12-449-11a, Records
 
 12-449-12a, Inventories
 
 Alcoholic Beverages
 
 12-517-1, Filing of tentative return - Repealed Effective 4/6/00
 
 12-517a-1, Amendment of declaration of estimated tax - Repealed Effective 4/6/00
 
 12-517a-2, Change of filing status - Repealed Effective 4/6/00
 
 12-518-1a, Attachments to returns - Repealed Effective 4/6/00
 
 12-518-2a, Filing of joint return when neither spouse files federal income tax return - Repealed Effective 4/6/00
 
 12-518-3a, Change of taxable year - Repealed Effective 4/6/00
 
 12-518-4a, Exemption from taxes imposed under chapter 224 - Repealed Effective 4/6/00
 
 12-518-5a, Exclusions from amount of gains from sale or exchange of capital assets - Repealed Effective 4/6/00
 
 12-518-6a, Exclusions from interest income - Repealed Effective 4/6/00
 
 12-518-7a, Partnerships, S corporations, trusts, estates and regulated investment companies - Repealed Effective 4/6/00
 
 12-518-8a, New or former residents - Repealed Effective 4/6/00
 
 12-518-9a, Definitions - Repealed Effective 4/6/00
 
 Capital Gains, Dividends & Interest Income
 
 12-289-1, Licenses for cigarette vending machines - New Effective 10/1/03
 
 12-293a(a)-1, Annual report by certain distributors or dealers - Amended Effective 12/5/03 (Formerly 12-293a-2)
 
 12-293a(c)-1, Distributor's customer lists - (Formerly 12-293a-1) Repealed effective 4/11/06
 
 12-300-1, Redemption of Stamps - Amended Effective 12/5/03 (Formerly 12-313-4a)
 
 12-300-2, Exchange of Stamps - Amended Effective 12/5/03 (Formerly 12-313-5a)
 
 12-302-1, Affixing of stamps by distributor - Amended Effective 12/5/03 (Formerly 12-313-6a)
 
 12-303-1, Affixing of stamps by dealer - Amended Effective 12/5/03 (Formerly 12-313-7a)
 
 12-313-10a, Purchase of stamps - Amended Effective 12/5/03
 
 12-313-11a, Records - Amended Effective 12/5/03
 
 12-313-12a, Sales, exchanges and transfers of unstamped packages of cigarettes by distributors - Amended Effective 12/5/03
 
 12-313-13a, Computation of cost, Repealed effective 12/05/03
 
 12-313-14a, Nonresident distributors
 
 12-313-16a, Delivery by distributors to agents
 
 12-313-17a, Schedule required under 2000 Conn. Pub. Acts 208 - Amended Effective 12/21/01
 
 12-313-18a, Definitions - Effective 12/5/03
 
 12-313-1a, Addresses - Repealed Effective 12/5/03
 
 12-313-2a, Forms, affidavits and applications - Repealed Effective 12/5/03
 
 12-313-3a, Use of metering machine - Repealed Effective 4/6/00
 
 12-313-8a, Licenses required for temporary stand
 
 12-313-9a, Inventories - Amended Effective 12/5/03
 
 12-314a-1, Receipt and distribution of sample packages of cigarettes - Amended Effective 12/5/03
 
 Cigarette Regulations
 
 10-320j-1, Definitions
 
 10-320j-2, Determinations of historic property status
 
 10-320j-3, Criteria for evaluating historic character within registered districts
 
 10-320j-4, Standards for rehabilitation
 
 10-320j-5, Certifications of proposed rehabilitation work
 
 10-320j-6, Reservation of tax credits
 
 10-320j-7, Amending an approved part 2 application
 
 10-320j-8, Certification of completed rehabilitation work
 
 10-320j-9, Issuance of tax credit vouchers
 
 10-416b-1 - Definitions
 
 10-416b-10 - Certification of completed rehabilitation
 
 10-416b-11 - Issuance of tax credit vouchers
 
 10-416b-12 - Fees for processing applications
 
 10-416b-13, Fees for processing applications
 
 10-416b-2 - General Rules
 
 10-416b-3 - Determination of historic structure status
 
 10-416b-4 - Criteria for evaluating historic character within a registered historic district
 
 10-416b-5 - Approval of proposed rehabilitation plan
 
 10-416b-6 - Amending an approved rehabilitation plan
 
 10-416b-7 - Standards for rehabilitation
 
 10-416b-8 - Preliminary certification and reservation of tax credits
 
 10-416b-9 - Rating criteria for preliminary certification
 
 12-213-1, Definitions
 
 12-213-2, Prohibition against double deductions and/or exclusions
 
 12-214-1, Carrying on, or having the right to carry on, business
 
 12-214-2, Companies exempt from tax
 
 12-217-1, Carryovers
 
 12-217-2, Depreciation election - Repealed Effective 2/25/00
 
 12-217f-1, Definitions - Repealed Effective 8/3/01
 
 12-217f-2, Requirements for approval as a cooperative work education-diversified occupations program - Repealed Effective 8/3/01
 
 12-217f-3, Approval process - Repealed Effective 8/3/01
 
 12-217f-4, Procedure - Repealed Effective 8/3/01
 
 12-217g-1, Authority
 
 12-217g-10, Tax Years Eligible. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-2, Definitions. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships] - Repeal proposed
 
 12-217g-3, Eligibility. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-4, Method of Computation. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-5, Limitations. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-6, Registration Procedures. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-7, Application. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-8, Prescribed Data Format Submission. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217g-9, Certification of Tax Credit. [Corporate Tax Credit in the Machine Tool and Metal Trade Apprenticeships]
 
 12-217jj-1 - Statement of Purpose
 
 12-217jj-10 - Scope of and procedures for audit
 
 12-217jj-11 - Confidentiality of application information and documents
 
 12-217jj-12 - Disposition of application for film production tax credit voucher
 
 12-217jj-13 - Transfers of tax credits
 
 12-217jj-2 - Definitions
 
 12-217jj-3 - Application for certification as state-certified qualified production
 
 12-217jj-4 - Disposition of application for certification as state-certified qualified production
 
 12-217jj-5 - Fiscal and accounting requirements
 
 12-217jj-6 - Application for issuance of a file production tax credit voucher
 
 12-217jj-7 - Detailed cost report
 
 12-217jj-8 - Allocation of costs
 
 12-217jj-9 - Limitations on allowable expenses and costs
 
 12-217ll-1 - Statement of Purpose
 
 12-217ll-10 - Disposition of application for tax credit vouchers
 
 12-217ll-11 - Confidentiality of application information and documents
 
 12-217ll-12 - Transfers of tax credits
 
 12-217ll-2 - Definitions
 
 12-217ll-3 - Application for certification as state-certified digital animation production company
 
 12-217ll-4 - Disposition of application for certification
 
 12-217ll-5 - Fiscal and accounting requirements
 
 12-217ll-6 - Application for issuance of a digital animation production company tax credit voucher; independent audit
 
 12-217ll-7 - Detailed cost report
 
 12-217ll-8 - Limitations on allowable production expenses or costs
 
 12-217ll-9 - Scope of and procedures for audit
 
 12-217s-01, Definitions
 
 12-217s-10, Document production and record keeping
 
 12-217s-2, Qualification for the credit
 
 12-217s-3, Limitations
 
 12-217s-4, Traffic reduction plans
 
 12-217s-5, Approval of plans and annual updates
 
 12-217s-6, Direct costs
 
 12-217s-7, Application for tax credit
 
 12-217s-8, Department determination of eligible credit
 
 12-217s-9, Certification of eligible credit
 
 12-217y-1, Definitions
 
 12-217y-2, Program purpose
 
 12-217y-3, Application and approval process
 
 12-217y-4, Allocation of tax credit
 
 12-217y-5, Certification process
 
 12-217y-6, Business firm to submit report at end of income year
 
 12-217y-7, Timeliness; evidence of mailing
 
 12-217y-8, Tax credit carry forwards
 
 12-218-1, Definitions
 
 12-218-2, Derivation of income or loss
 
 12-218-3, Apportionment fraction
 
 12-219a-1, Definitions
 
 12-221a-1, Alternate method of apportionment
 
 12-223a-1, Combined tax
 
 12-223a-2, Combined operating loss
 
 12-225-1, Corrected return - Repealed Effective 8/3/01
 
 12-225-2, Adjustments to net income resulting from subtraction of exempt income shall be net of expenses
 
 12-226-1, Amended return and affidavit of adjustment - Repealed effective 8/3/01
 
 12-226a-1, Adjustments by commissioner
 
 12-233-1, Disclosure of error - Repealed Effective 2/25/00
 
 12-236-1, Notice FA-30 - Repealed Effective 2/25/00
 
 12-242-02, Reserve method of accounting for bad debts in the case of banks - Repealed Effective 2/25/00
 
 12-242-03, Bad debt recoveries - Repealed Effective 2/25/00
 
 12-242-04, Amortization of bond premiums
 
 12-242-08, Changes of accounting period
 
 12-242-09, Changes of accounting basis
 
 12-242-10, The non-deductibility of funds which escheat to the State
 
 12-242-11, Blocked currency - deferment of foreign income and related deductions - Repealed Effective 2/25/00
 
 12-242b-1, Amendment of declaration of estimated tax - Repealed Effective 8/3/01
 
 12-242d-1, Estimated Payments for Short Years - Amended Effective 8/3/01
 
 12-242d-2, Interest on Underpayment of Instalments of Estimated Tax - Repealed Effective 8/3/01
 
 17-615-01, Definitions
 
 17-615-02, Child day care tax credit program
 
 17-615-03, Program description
 
 17-615-04, Business firm eligibility
 
 17-615-05, Allotment of tax credit
 
 17-615-06, Child day care center tax credit program
 
 17-615-07, Program description
 
 17-615-08, Application approval process
 
 17-615-09, Allotment of tax credit
 
 17-615-10, Business firm ineligibility
 
 Corporation Regulations
 
 12-341b-1, Value of taxable reversionary interest
 
 12-349-1, Payments under retirement or pension plan, trust or contract
 
 12-359-1, Summary of insurance or annuity contract to be filed in probate court
 
 12-364-1, Release of succession tax liens by probate court; real property owned in joint tenancy with right of survivorship
 
 12-366-1, Release of succession tax liens by probate court; real property not owned in joint tenancy with right of survivorship
 
 12-382-1, Transfer, payment or delivery of property without the consent of the commissioner
 
 12-398-1, Release of estate tax liens by probate court
 
 12-405c-1, Filing of tentative return - Repealed effective 4/6/00
 
 12-405l-1, Definitions - Repealed Effective 4/6/00
 
 12-405l-2, Annual return required if taxable income of nonresident estate in excess of twenty thousand dollars - Repealed effective 4/6/00
 
 Estate/Succession
 
 12-700(b)-1, Connecticut income tax imposed upon nonresident individual
 
 12-700(c)-1, Part-year resident individuals
 
 12-700(c)-2, Part-year resident trusts
 
 12-701(a)(01)-1, Resident of this state
 
 12-701(a)(02)-1, Nonresident of this state
 
 12-701(a)(04)-1, Resident trust or estate
 
 12-701(a)(06)-1, Change of residence of trust
 
 12-701(a)(09)-1, Connecticut taxable income of a resident trust or estate
 
 12-701(a)(10)-1, Definition of Connecticut fiduciary adjustment
 
 12-701(a)(10)-2, Modifications comprising the Connecticut fiduciary adjustment: additions
 
 12-701(a)(10)-3, Modifications comprising the Connecticut fiduciary adjustment: subtractions
 
 12-701(a)(11)-1, Estimated tax
 
 12-701(a)(12)-1, Required annual payment
 
 12-701(a)(20)-1, Connecticut adjusted gross income of a resident individual
 
 12-701(a)(20)-2, Modifications increasing federal adjusted gross income
 
 12-701(a)(20)-3, Modifications reducing federal adjusted gross income
 
 12-701(a)(20)-4, Modification for Connecticut fiduciary adjustment - Amended Effective 1/1/03
 
 12-701(a)(20)-5, Modification of federal adjusted gross income for partnership income or loss reportable by resident partner
 
 12-701(a)(20)-6, Connecticut adjusted gross income of resident shareholder of S corporation
 
 12-701(b)-1, Definitions
 
 12-702(c)(1)-1, Connecticut income tax returns of husband and wife
 
 12-702(c)(1)-2, Relief of spouse from Connecticut income tax liability on joint Connecticut income tax return
 
 12-702(c)(1)-3, Enrolled member of federally recognized tribe
 
 12-704(1), Amended Connecticut income tax return to report any change in the amount of income tax paid to qualifying jurisdiction - Amended Effective 6/29/01
 
 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
 
 12-704(a)-2, Limitations-general - Amended Effective 1/1/03
 
 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 - Amended Effective 1/1/03
 
 12-704(a)-4, Definitions - Amended Effective 6/29/01 and again effective 1/1/03)
 
 12-704(b)-1, Amended Connecticut income tax return to report any change in the amount of income tax paid to qualifying jurisdiction - Amended Effective 6/29/01
 
 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 - Amended Effective 1/1/03
 
 12-705(a)-1, Requirement of withholding
 
 12-705(a)-2, Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees. Determining Connecticut income tax to be deducted and withheld from wages paid to resident employees - Amended Effective 1/1/02
 
 12-705(a)-3, Certain supplemental compensation
 
 12-705(a)-4, Withholding or exemption certificate. Withholding or exemption certificate - Amended Effective 1/1/02
 
 12-705(a)-5, Addition to or reduction from withholding
 
 12-705(a)-6, Determining Connecticut income tax to be withheld on wages paid to nonresident employees. Determining Connecticut income tax to be withheld on wages paid to nonresident employees - Amended Effective 1/1/02
 
 12-705(a)-7, Wages paid through an agent, fiduciary or other person on behalf of two or more employers
 
 12-705(a)-8, Furnishing amended withholding or exemption certificate. Furnishing amended withholding or exemption certificate - Amended Effective 1/1/02
 
 12-705(b)-1, Professional athletes and entertainers - Amended Effective 3/8/06
 
 12-705(b)-2, Gambling winnings - Amended Effective 1/1/03
 
 12-705(b)-3, Withholding for resident individuals who are recipients of pensions or annuities - Amended Effective 1/1/03
 
 12-705(b)-4, Distributions
 
 12-705(b)-5, Liability of third parties paying wages
 
 12-705(c)-1, Voluntary withholding other than by employers
 
 12-705(c)-2, Voluntary withholding by employers - Amended Effective 1/1/02
 
 12-705(c)-3, Voluntary withholding for military retirees
 
 12-705(c)-4, Voluntary withholding for civil service retirees -Amended Effective 1/1/02
 
 12-706(b)-1, Wage and tax statement - Amended Effective 1/1/02
 
 12-706(c)-1, Withheld amounts to be credited against income tax liability of employees.
 
 12-707-1, Schedule for filing withholding tax returns and payment of taxes - Amended Effective 3/8/06
 
 12-707-2, Liability for tax - Amended Effective 1/1/02
 
 12-707-3, Withheld taxes trust fund
 
 12-708-1, Accounting period
 
 12-708-2, Change of accounting period - Amended Effective 1/1/02
 
 12-708-3, Method of changing accounting period
 
 12-708-4, Short taxable year resulting from a change in accounting period
 
 12-708-5, Connecticut returns of trusts, estates or partnerships for short taxable years
 
 12-708-6, Accounting methods
 
 12-708-7, Change of accounting method
 
 12-708-8, Change other than from accrual to installment method of accounting
 
 12-708-9, Change from accrual to installment method of accounting
 
 12-711(b)-01, Connecticut adjusted gross income derived from or connected with sources within this state
 
 12-711(b)-02, Income and deductions from Connecticut sources--general
 
 12-711(b)-03, Items attributable to real or tangible personal property in Connecticut
 
 12-711(b)-04, Business, trade, profession or occupation carried on in Connecticut
 
 12-711(b)-05, Income from intangible personal property
 
 12-711(b)-06, Deductions with respect to capital losses, passive activity losses and net operating losses
 
 12-711(b)-07, Compensation not constituting income derived from Connecticut sources
 
 12-711(b)-08, Rentals and gains from the sale or exchange of real property
 
 12-711(b)-09, Earnings of salespersons
 
 12-711(b)-10, Employees compensated on mileage basis
 
 12-711(b)-11, Wages of nonresident seamen
 
 12-711(b)-12, Pension or other retirement benefit plans
 
 12-711(b)-13, Income from vessels
 
 12-711(b)-14, Prizes, awards and similar payments - Amended Effective 1/1/03
 
 12-711(b)-15, Other methods of apportionment
 
 12-711(b)-16, Incentive stock options
 
 12-711(b)-17, Property transferred in connection with the performance of services
 
 12-711(b)-18, Nonqualified stock options
 
 12-711(b)-19, Nonqualified deferred compensation
 
 12-711(b)-20, Covenants not to compete
 
 12-711(c)-1, Income and deductions partly from Connecticut sources
 
 12-711(c)-2, Business, trade, profession or occupation carried on wholly within Connecticut
 
 12-711(c)-3, Business, trade, profession or occupation carried on partly within and partly without Connecticut
 
 12-711(c)-4, Allocation and apportionment of income from a business, trade, profession or occupation carried on partly within and partly without Connecticut
 
 12-711(c)-5, Earnings of nonresident employees and officers rendering personal services within Connecticut
 
 12-711(c)-6, Special rules for security and commodity brokers
 
 12-711(c)-7, Professional athletes and entertainers
 
 12-711(d)-1, Military pay
 
 12-711(f)-1, Purchase and sale for own account
 
 12-712(a)(1)-1, Partnership income and deductions of a nonresident partner derived from Connecticut sources
 
 12-712(a)(2)-1, Nonresident shareholder’s pro rata share of S corporation income derived from or connected with sources within Connecticut
 
 12-712(b)-1, Special rules as to nonresident partners
 
 12-712(d)-1, Alternate method of allocation
 
 12-713(a)-1, Connecticut taxable income derived from or connected with sources within Connecticut of a nonresident trust or estate
 
 12-713(a)-2, Share of a nonresident trust or estate in distributable net income
 
 12-713(a)-3, Items not in distributable net income of a nonresident trust or estate
 
 12-713(a)-4, Items derived from or connected with Connecticut sources of a nonresident trust or estate
 
 12-714(a)-1, Share of a nonresident trust, estate or beneficiary in income from Connecticut sources
 
 12-714(a)-2, Character of items
 
 12-714(b)-1, Special rule where a trust or estate has no federal distributable net income
 
 12-715(a)-1, Modification of partnership items in partner’s income tax return
 
 12-715(a)-2, Modification of S corporation items in shareholder’s income tax return
 
 12-715(b)-1, Character of partnership items
 
 12-715(b)-2, Character of S corporation items
 
 12-715(c)-1, Connecticut income tax avoidance or evasion
 
 12-716(a)-1, Allocating the Connecticut fiduciary adjustment among trust or estate and its beneficiaries
 
 12-716(b)-1, Method of attributing certain modifications among trust or estate and beneficiaries
 
 12-717(a)-1, Part-year resident individuals: income derived from or connected with sources within Connecticut
 
 12-717(b)-1, Part-year resident trusts: income derived from or connected with sources within Connecticut
 
 12-717(c)(1)-1, Special accruals: change from resident to nonresident
 
 12-717(c)(2)-1, Special accruals: change from nonresident to resident
 
 12-717(c)(3)-1, Accrued items not to be included in subsequent taxable periods
 
 12-717(c)(4)-1, Special accruals not required in certain cases - Amended Effective 1/1/03
 
 12-717-1, Part-year residents: capital losses and passive activity losses
 
 12-717-2, Part-year residents: net operating loss deduction
 
 12-717-3, Part-year residents: income or loss from business, trade, profession or occupation
 
 12-717-4, Part-year residents: distributive or pro rata share of partners and S corporation shareholders - Amended Effective 1/1/01
 
 12-717-5, Taxpayers to whom the special accrual rules apply
 
 12-719-1, Group returns for nonresident partners, S corporation shareholders and trust or estate beneficiaries
 
 12-719-2, Alternatives to filing group return for S corporations only: agreements or composite return
 
 12-720(a)-1, Requirement for declaration of estimated tax - Repealed Effective 4/6/00
 
 12-720(a)-2, Trusts and estates - Repealed Effective 4/6/00
 
 12-720(a)-3, Taxpayers electing additional withholding on Form CT-W4. Tax in excess of withholding - Repealed Effective 4/6/00
 
 12-720(a)-4, Partnerships and S corporations - Repealed Effective 4/6/00
 
 12-720(a)-5, Group declaration for nonresident partners, S corporation shareholders and trust or estate beneficiaries - Repealed Effective 4/6/00
 
 12-720(a)-6, Alternative to filing group declaration for S corporations only: composite declaration - Repealed Effective 4/6/00
 
 12-720(a)-7, Declaration of estimated tax by husband and wife. Change of status. Death of a spouse - Repealed Effective 4/6/00
 
 12-720(b)-1, Amended declaration - Repealed Effective 4/6/00
 
 12-720(c)-1, Short taxable year - Repealed Effective 4/6/00
 
 12-720(d)-1, Declarations not required from certain trusts and estates - Repealed Effective 4/6/00
 
 12-721(a)-1, Filing dates for declarations of estimated tax - Repealed Effective 4/6/00
 
 12-721(b)-1, Fiscal years - Repealed Effective 4/6/00
 
 12-722 -1, Estimated tax payments by husband and wife. Change of status. Death of a spouse
 
 12-722(a)-1. Addition to tax not subject to interest or penalty
 
 12-722(a)-2, Late filed declaration - Repealed Effective 1/1/04
 
 12-722(b)-1, Underpayments of estimated tax. Additions to tax - Repealed Effective 1/1/04
 
 12-722(c)-1, Amended installments - Repealed Effective 4/6/00
 
 12-722(d)(2)-1, Annualized income installments
 
 12-722(f)-1, Prepayments - Repealed Effective 1/1/04
 
 12-722(g)-1, Payments on account of income tax - Repealed Effective 1/1/04
 
 12-722(h)-1, Excess payments - Repealed Effective 1/1/04
 
 12-722(i)-1, Interest on any installment due on or after an individual’s death - Repealed Effective 4/6/00
 
 12-722(n)-1, Installments due after date of death
 
 12-723-1, Extension of time for filing returns - Amended Effective 1/1/03
 
 12-723-2, Extension of time for filing group returns
 
 12-723-3, Extension of time for payment of Connecticut income tax
 
 12-723-4, Extension of time to file informational returns
 
 12-723-5, Extension of time to file withholding tax returns
 
 12-723-6, Person other than taxpayer requesting extension
 
 12-723-7, Definitions
 
 12-725-1, Signing of Connecticut income tax returns, declarations, statements or other documents
 
 12-725-2, Signing of Connecticut returns prepared by a person other than the taxpayer
 
 12-726(a)-1, Informational return required from partnership
 
 12-726(b)-1, Informational return required from an S corporation
 
 12-727(a)-1, Filing on magnetic media
 
 12-727(a)-2, Informational reporting by certain employers, payers or real estate reporting persons - Amended Effective 8/3/01
 
 12-727(b)-1. Report of change in federal income or income tax withholding - Amended Effective 6/29/01
 
 12-727(b)-2. Amended Connecticut income tax return - Amended Effective 6/29/01
 
 12-727(b)-3, Federal changes not binding
 
 12-727(b)-4, Final determination
 
 12-727(b)-5, Recomputation of Connecticut income tax
 
 12-727(b)-6, Report of change or amended Connecticut income tax return where bankruptcy case has been commenced
 
 12-728(a)-1, Interest on deficiency assessments - Amended Effective 1/1/02
 
 12-728(a)-2, Penalties on deficiency assessments
 
 12-728(b)-1, Notice of deficiency
 
 12-731-1, Mathematical errors - Amended Effective 1/1/02
 
 12-732(a)-1, Claim for refund
 
 12-732(a)-2, Claim for refund by nonobligated spouse
 
 12-732(b)-1, Timely filing of claim for refund where claimant’s federal income tax return is changed, corrected or amended - Amended Effective 6/29/01
 
 12-733(a)-1, Notice of proposed deficiency - Amended Effective 1/1/02
 
 12-733(f)-1, Agreement extending time for assessing deficiency or claiming refund
 
 12-734-1, Liens
 
 12-735(a)-1, Penalties and interest - Amended Effective 1/1/02
 
 12-735(b)-1, Commissioner’s assessment on best information - Amended Effective 1/1/02
 
 12-735(d)-1, Penalty for failure to file statement of payment to another person
 
 12-736(a)-1, Penalty on responsible person or persons
 
 12-739(d)-1, Application of reported overpayments
 
 12-740(c)-1, Retention of records
 
 12-740(c)-2, Records of employers and other persons required to file Connecticut informational returns
 
 12-740-01, Who must file a Connecticut income tax return
 
 12-740-02, Returns by or for minors or persons under a disability
 
 12-740-03, Returns by receivers
 
 12-740-04, Returns for decedents
 
 12-740-05, Filing of fiduciary income tax return
 
 12-740-06, Connecticut income tax returns for short taxable periods
 
 12-740-07, Returns must be made and filed even if not mailed by the Department
 
 12-740-08, Filing of returns by nonresident aliens or persons who have not been issued a social security number
 
 12-740-09, Filing of fiduciary income tax returns by bankruptcy trustees
 
 12-740-10, Filing of income tax returns by individuals who have commenced a bankruptcy case under chapter 7 or 11
 
 12-742-1, Offset of refunds against certain debts or obligations
 
 Income Tax Regulations
 
 12-204c-1, Estimated tax payments for short years
 
 Insurance Premium
 
 12-455a-1, Computation of tax on motor vehicle fuels in gaseous form
 
 12-480-1a, Claims for credit
 
 12-480-2a, Claims for refund
 
 12-484-1, affidavit by carrier exclusively operating within this state
 
 12-484-2, Addresses
 
 12-484-3, Forms, affidavits, schedules and applications
 
 12-484-4, affidavit by carrier exclusively engaged in charter or special operations
 
 12-484-5, Election to omit charter or special operations in making quarterly reports
 
 12-484-6, Definitions
 
 12-487-1a, Registration of vehicles
 
 12-487-2, Additional registration of vehicles - Repealed Effective 4/6/00
 
 12-602-1a, Definitions Petroleum Company Gross Earning Tax
 
 12-602-2, Credits and deductions
 
 Motor Carrier
 
 12-638-1, Definitions
 
 12-638-2, Deadlines
 
 12-638-3, Agency overseeing implementation
 
 12-638-4, Allotment of tax credits
 
 12-638-5, Proof of expenditures for charitable purposes
 
 12-638-6, Year in which amount must be expended and in which credit must be claimed
 
 12-638-7, Carryforwards and carrybacks
 
 12-638-8, Post-project audit
 
 Neighborhood Assistance
 
 12-494-1, Definitions
 
 12-494-2, Illustrations
 
 12-494-3, Returns
 
 Real Estate Conveyance
 
 26-237c(c)-1, Determination of value of oysters harvested from state owned oyster beds
 
 26-237c(f)-1a, Records required to be maintained by licensee concerning sales to seed buyers
 
 Seed Oyster
 
 12-2-9, Request by a purchaser for a clearance certificate pertaining to taxes imposed by Chapter 219
 
 12-407(2)(i) (F)-1, Photographic studio services
 
 12-407(2)(i) (I)-1, Services to industrial, commercial or income producing real property
 
 12-407(2)(i) (J)-1, Business analysis, business management, business management consulting and business public relations services - Amended Effective for sales on or after 7/1/99
 
 12-407(2)(i) (M)-1, Repair services to motor vehicles.
 
 12-407(2)(i) (N)-1, Motor vehicle parking services
 
 12-407(2)(i) (O)-1, Radio and television repair services
 
 12-407(2)(i) (P)-1, Furniture reupholstering and repair services
 
 12-407(2)(i) (Q)-1, Electrical and electronic repair services
 
 12-407(2)(i) (R)-1, Lobbying or consulting services
 
 12-407(2)(i) (S)-1, Sales agent services for selling tangible personal property
 
 12-407(2)(i) (T)-1, Locksmith services
 
 12-407(2)(i) (V)-1, Landscaping and horticulture services
 
 12-407(2)(i) (W)-1, Window cleaning services
 
 12-407(2)(i) (X)-1, Maintenance services
 
 12-407(2)(i) (Y)-1, Janitorial services
 
 12-407(2)(i) (Z)-1, Exterminating services
 
 12-407(2)(i)(AA)-1, Swimming pool cleaning and maintenance services
 
 12-407(2)(i)(BB)-1, Services to other than industrial, commercial or income-producing real property
 
 12-407(2)(i)(DD)-1, Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty
 
 12-408-1, Worthless accounts receivable
 
 12-410(5)-1, Resale of services
 
 12-411(14)-1, Resale of services excluded from use tax
 
 12-412(18)-1, Materials, tools and fuel used directly in an industrial plant in the actual fabrication of finished products to be sold
 
 12-412(34)-1, Machinery used directly in a manufacturing production process
 
 12-412(63)-1, Farmer tax exemption permits
 
 12-426-01, Resale certificates
 
 12-426-02, Barbers, beauty shop operators, bootblacks, launderers and cleaners
 
 12-426-03, Repairers and recondition of personal property - Repealed effective 3/5/03
 
 12-426-04, Florists
 
 12-426-05a, Funeral establishments
 
 12-426-06, Circulating libraries
 
 12-426-07, Watch and jewelry repairmen - Repealed effective 3/5/03
 
 12-426-08, Shoe and hat repairmen - Repealed effective 3/5/03
 
 12-426-12, Articles of children's clothing - Repealed effective 4/6/00
 
 12-426-13, Medicines by prescription
 
 12-426-14, Oxygen, blood, artificial devices and aids, crutches and wheelchairs
 
 12-426-15, Charitable and religious organizations: Exemption certificates - Repealed effective 4/6/00
 
 12-426-16a, Sales of or transfers of title to motor vehicles, snowmobiles, vessels and airplanes
 
 12-426-17, Casual or isolated sales
 
 12-426-18, Contractors and Subcontractors - as issued
 
 12-426-19, Textile finishers and dyers
 
 12-426-20, Printing and related industries
 
 12-426-21, Taxes
 
 12-426-22, Collection of use tax by out-of-state retailers
 
 12-426-23, Records - Repealed effective 8/22/00 and replaced by 12-2-12
 
 12-426-24, Annual tax returns for certain sellers
 
 12-426-25, Leasing and rental of tangible personal property
 
 12-426-27, Enumerated services
 
 12-426-28a, Renewable energy systems and cogeneration systems - Repealed effective 4/6/00
 
 12-426-29, Exemption of food products for human consumption; Taxability of meals sold by eating establishments or caterers
 
 12-426-30, Clothing and footwear
 
 12-430 (7)-1, Nonresident contractors
 
 12-431(b)-1, Presumed total purchase price of motor vehicle purchased other than from motor vehicle dealer
 
 SUT regulations
 
 12-330n-1, Records
 
 12-330n-2, Schedule required under 2000 Conn. Pub. Acts 208
 
 Tobacco Products
 
 12-666-1, Unreimbursed surcharge; worthless accounts receivable
 
 Tourism Account Surcharge