DRS: IP 2014(6.2) Topical Index to Rulings and Administrative Pronouncements Covering Miscellaneous Taxes and Administrative Topics

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

25 Sigourney Street
Hartford CT 06106-5032
 
 
 
 
 
 

 
 

.pdf version

IP 2014(6.2)

Topical Index to Rulings and Administrative Pronouncements Covering Miscellaneous Taxes and Administrative Topics

(as of July 1, 2014)

Consult the Numerical Index, IP 2014(4.2), to determine if a ruling or pronouncement
has been affected by a later issued ruling or pronouncement.

To preview and download most Department of Revenue Services (DRS) documents listed,
go to the DRS website at www.ct.gov/DRS and click on Publications & Forms.

If a Topic Heading refers to another topic followed by an index code,
consult the most recent edition of the appropriate index for information.

Key to Index Codes:

C = IP 2014(3.2) Topical Index to Corporation Business Tax

I = IP 2014(2.2) Topical Index to Income Tax

S = IP 2014(5.2) Topical Index to Sales and Use Taxes


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



ABUSIVE TAX SHELTERS:

Statute: 12-30c; 12-233; 12-728(a); 12-733(c)
Announcement: AN 2004(5), AN 2005(15)
FAQ: 531, 532


ADMINISTRATIVE/PROCEDURAL (MISCELLANEOUS): (see also ASSESSMENTS; DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION; PRECEDENTIAL VALUE; RECIPROCAL AGREEMENTS; RETURNS AND REPORTS, FILING RULINGS; STATUS LETTERS; TAXPAYERS, RIGHTS OF; VOLUNTARY DISCLOSURE)

Legislation: PA 13-150, §§1-3; PA 13-184, §81; PA 13-247, §§26-33, 330, 386; PA 14-51, §8; PA 14-81, §2; PA 14-155, §§1, 13, 15, 20; PA 14-187, §54; PA 14-217, 137
Statute: 12-2, 12-2b, 12-2c, 12-2d, 12-2e, 12-2f, 12-3, 12-3a, 12-3b, 12-3f (repealed eff. 6/7/10), 12-4, 12-5, 12-6, 12-7, 12-7a, 12-7b, 12-8, 12-9, 12-15, 12-16, 12-17, 12-18, 12-18a, 12-19a, 12-19b, 12-19c, 12-20a, 12-20b, 12-24b, 12-25, 12-30, 12-30a, 12-32, 12-33, 12-33a, 12-34, 12-34c, 12-34d (repealed eff. 6/7/10), 12-35, 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a, 12-39b, 12-39f, 12-39g, 12-39h, 12-39k, 12-39l, 12-39m, 12-39n, 12-39r, 12-39s, 12-39t, 12-39u, 12-39z, 12-39aa, 12-39bb; 3-7; 5-240(e)
Regulation: 12-2-1 12-2-2a (repealed eff. 6/11/14); 12-2-3a (repealed eff. 6/11/14); 12-2-4a (repealed eff. 6/11/14); 12-2-5a (repealed eff. 4/6/00); 12-3b-1; 12-690-1; 12-690c-1
Declaratory Ruling: 91-1
Special Notice: SN 2009(4); SN 2009(5)
Policy Statement: PS 91(6.2); PS 95(1), PS 95(1.1), PS 95(1.2); PS 2000(7); PS 2000(8); PS 2008(2)
Informational Publication: IP 2002(18); IP 2002(15); IP 2004(9); IP 2003(21); IP 2005(16); IP 2009(38); IP 2011(28); IP 2013(11)
Announcement: AN 91(11), AN 91(11.1); AN 92(3); AN 95(6); AN 95(7); AN 95(11); AN 96(12); AN 99(1), AN 99(1.1); AN 2001(3); AN 2002(3.1); AN 2005(2); AN 2005(11); AN 2006(4); AN 2007(5); AN 2009(5), AN 2009(5.1), AN 2009(5.2)
FAQ: 1, 2, 3, 4, 58, 60, 61, 62, 63, 71, 83, 105, 124, 133, 134, 135, 136, 137, 138, 139, 140, 142, 143, 144, 145, 146, 147, 148, 149, 150, 151, 152, 153, 154, 155, 156, 157, 158, 165, 166, 168, 169, 170, 171, 172, 173, 174, 176, 180, 215, 408, 526, 527, 528, 529, 538, 539, 563, 614, 694


ADMISSIONS TAX:

Legislation: PA 13-258, §55; PA 14-47, §49
Statute: 12-540, 12-541, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556, 12-556g; 12-39t
Ruling: 90-48; 2002-3
Declaratory Ruling: 88-1
Special Notice: SN 91(5); SN 92(22) SN 94(7); SN 95(5); SN 97(4); SN 99(7); SN 2000(3), SN 2000(3.1); SN 2001(4); SN 2001(9); SN 2006(7); SN 2007(8); SN 2010(6); SN 2011(16)
Policy Statement: PS 96(3); PS 2001(11)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 99(3.1); IP 99(21), IP 99(21.1); IP 2000(26); IP 2001(12); IP 2002(16); IP 2003(28); IP 2006(11); IP 2008(11); IP 2011(16)
TSSN: TSSN 01
Bulletin: 23
FAQ: 31, 32, 45, 596, 597
Certificate: Form REG-1 (Business Taxes Registration Application)


AIR CARRIERS TAX:

Legislation: PA 13-184, §95; PA 13-266, §1; PA 14-98, §44; PA 14-134, §27; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 12-243 et seq., 8-395, 10-228b, 10-416, 10-416a, 10-416b, 12-81aa, 12-217i, 12-217x, 12-631 et seq., 17b-740, 32-9t
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
Special Notice: SN 2010(7)
Informational Publication: IP 2007(31); IP 2010(13)
Certificate: Form CT-CDC


AIR POLLUTION CONTROL FACILITIES:

Statute: 12-81(52); 12-217c (repealed); 12-252a (repealed); 12-258b (repealed); 12-265b (repealed); 12-412(22)
Policy Statement: PS 94(5); PS 99(2)
Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated into or Consumed in Air Pollution Control Facilities)


ALCOHOLIC BEVERAGES TAX:

Legislation: PA 11-6, §99 (§99 not codified); PA 13-258, §51; PA 14-187, §54
Statute: 12-433, 12-434, 12-435, 12-435b, 12-435c, 12-436, 12-437, 12-438, 12-439, 12-440, 12-441, 12-442, 12-443, 12-445, 12-446, 12-447, 12-448, 12-449, 12-450, 12-451, 12-452, 12-453, 12-454; 30-16(e); 30-18(b); 30-18a; 30-62b
Regulation: 12-449-1a (repealed eff. 4/11/06); 12-449-2a (repealed eff. 4/11/06); 12-449-3a (subsection (c) repealed eff. 4/11/06); 12-449-4a (subsection (c) repealed eff. 4/11/06; remainder repealed eff. 6/11/14); 12-449-5a (subsection (c) repealed eff. 4/11/06); 12-449-6a (subsection (e) repealed eff. 4/11/06); 12-449-7a; 12-449-8a (subsection (f) repealed eff. 4/11/06); 12-449-9a; 12-449-10a (subsection (h) repealed eff. 4/11/06); 12-449-11a; 12-449-12a (subsection (c) repealed eff. 4/11/06; remainder repealed eff. 6/11/14)
Special Notice: SN 93(12); SN 97(6); SN 2005(4); SN 2005(6); SN 2006(4); SN 2011(4); SN 2011(7)
Policy Statement: PS 96(9); PS 2000(2)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 99(21), IP 99(21.1); IP 99(37); IP 2000(15); IP 2000(26); IP 2003(28)
Announcement: AN 96(9); AN 2005(8)
FAQ:
196, 197, 198, 199, 404, 444, 445
Certificate: Form OR-267 (Small Winery Certificate); REG-15 (Application for Small Winery Certificate)


AMNESTY:

Legislation: PA 13-184, §70
Statute: 12-35d; 12-35e (both repealed 10/1/02); 12-35g
Informational Publication: IP 95(5); IP 95(8); IP 2002(12); IP 2009(12.1)
TSSN: 35, 35A

Certificate: OP-305 (Application for Tax Amnesty 2002); OP-305EZ (Application for Tax Amnesty 2002)


APPEALS TO COMMISSIONER:

Statute: 12-39m; 12-208(a); 12-236; 12-263e; 12-268i; 12-311; 12-330l; 12-412d (repealed); 12-418; 12-421; 12-429; 12-447; 12-461; 12-489(a); 12-553; 12-595; 12-638i; 12-649; 12-668; 12-729
Informational Publication: IP 2000(18)
FAQ: 528, 530


APPEALS TO SUPERIOR COURT:

Statute: 12-33; 12-39l; 12-208(b); 12-237; 12-263e; 12-268l; 12-312; 12-326h; 12-330m; 12-422; 12-448; 12-463; 12-489(b); 12-554; 12-597; 12-600; 12-649; 12-668; 12-730


ASSESSMENTS: (see also INTEREST AND PENALTIES)

Statute: 12-2f; 12-35a, 12-35b, 12-35c, 12-35f, 12-36, 12-37, 12-38, 12-39, 12-39a; 12-39m; 12-39s; 12-204; 12-212; 12-268f; 12-268g; 12-309; 12-330i; 12-415; 12-416; 12-417; 12-418; 12-420; 12-441; 12-475; 12-486; 12-486a; 12-488; 12-502b; 12-548; 12-552; 12-592; 12-593; 12-638d; 12-638h; 12-638j
Informational Publication: IP 2000(18)
FAQ: 168, 169, 170, 171, 172, 173, 174, 176, 526, 527, 528, 529


ATTORNEYS OCCUPATIONAL TAX:

Legislation: PA 13-112
Statute: 51-81b; 51-81d
Ruling: 89-1; 90-41, 90-61
Informational Publication: IP 96(11); IP 98(9); IP 2000(28); IP 2004(38); IP 2007(17); IP 2009(31)
Announcement: AN 94(6)
TSSN: TSSN 37
FAQ: 32, 426, 427, 429, 430, 433, 435


AUDIT EXAMINATIONS AND ASSESSMENTS: (see also ASSESSMENTS)


AVIATION FUEL: (see also MOTOR VEHICLE FUELS TAX)

Statute: 12-462


Back to Alphabetical Index


B


BILL OF RIGHTS: (see TAXPAYERS, RIGHTS OF)


BOND OR SECURITY FOR PAYMENT OF TAX: (see also CONTRACTOR BONDS(S)

Statute: 12-39m; 12-298; 12-301; 12-330m; 12-430; 12-446; 12-456; 12-481; 12-555; 12-555a; 12-717(c)
Regulation: 12-430(7)-1
Special Notice: SN 2000(3), SN 2000(3.1); SN 2003(20); SN 2005(12); SN 2011(17); SN 2012(2)
Informational Publication: IP 99(19); IP 2000(18); IP 2004(29); IP 2006(35)
Certificate: Form APL-004 (Deposit in the Nature of a Cash Bond)


BOTTLE DEPOSIT:

Statute: 22a-245(e); 22a-245a; 22a-245b; 22a-245d
Declaratory Ruling: 2012-1


BUSINESS ENTITY TAX:

Statute: 12-284b
Special Notice: SN 2002(14); SN 2002(11); SN 2003(2); SN 2006(12); SN 2013(1)
Policy Statement: PS 2007(4)
Informational Publication: IP 2003(15); IP 2003(28); IP 2006(11); IP 2006(21); IP 2008(26)
FAQ: 32, 163, 164, 214, 216, 217, 218, 219, 220, 221, 222, 223, 224, 225, 226, 227, 228, 229, 230, 231, 232, 233, 234, 372, 374, 376, 379, 381, 613


Back to Alphabetical Index


C


CABARET TAX: (Repealed effective 7/1/99 by PA 99-173)

Statute: 12-540, 12-542 (repealed effective 7/1/99 by PA 99-173)), 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t
Ruling: 89-36
Special Notice: SN 97(4); SN 98(8); SN 99(7); SN 2000(3), SN 2000(3.1)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4), IP 92(3.5); IP 97(7), IP 97(7.1); IP 99(21), IP 99(21.1); IP 2000(26)


CAPITAL GAINS, DIVIDENDS AND INTEREST TAX: (Tax repealed for taxable years commencing on and after 1/1/92)

Legislation: PA 13-258, §54
Statute: 12-505, 12-506, 12-506a, 12-506b, 12-506c, 12-506d, 12-506f, 12-506g, 12-506h, 12-507, 12-508, 12-509, 12-510, 12-511, 12-511a, 12-512, 12-514, 12-515, 12-516, 12-517, 12-517a, 12-517c, 12-518, 12-519, 12-520, 12-521, 12-522, 12-522a
Regulation: 12-517-1 through 12-518-9a (repealed)
Ruling: 89-5, 89-33, 89-44, 89-143; 90-50; 91-9, 91-10, 91-14
Declaratory Ruling: 91-1
Special Notice: LSN-100, LSN 90-2, LSN 90-3
Policy Statement: PS 90(6)
Announcement: AN 94(2)
TSSN: TSSN 04, TSSN 18, TSSN 29, TSSN 33, TSSN 46, TSSN 90-1
Bulletin: 18, 19


CERTIFIED COMPETITIVE VIDEO SERVICES (see also, COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; SATELLITE TELEVISION)


CIGARETTE TAX: (see also LICENSING AND REGISTRATION; MINIMUM PRICING; SEIZURE; STAMPS, CIGARETTE TAX; SUCCESSOR LIABILITY; VENDING MACHINES)

Legislation: PA 11-6, §82 (§82 not codified); PA 13-150, §§4, 5; PA 13-184, §112; PA 13-247, §43; PA 13-258, §§45, 46; PA 14-76, §§2, 3; PA 14-155, §§3-10; PA 14-187, §54
Statute: 12-285, 12-285a, 12-285b, 12-285c, 12-285d, 12-286, 12-286a, 12-287, 12-288, 12-289, 12-289a, 12-291a, 12-292, 12-293a, 12-294, 12-295, 12-295a, 12-296, 12-296a, 12-297, 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a, 12-306b, 12-307, 12-308, 12-309, 12-309a, 12-310, 12-311, 12-312, 12-313, 12-314, 12-314a, 12-315, 12-315a (repealed eff. 6/7/10); 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h; 4-28h; 4-28i; 4-28j; 4-28k; 4-28l; 4-28m; 4-28o; 4-28p
Regulation: 12-293a(a)-1 (amended effective 4/11/06); 12-293a(c)-1 (repealed effective 4/11/06; 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-1a (repealed effective 12/5/03); 12-313-2a (repealed effective 12/05/03); 12-313-3a (repealed effective 4/6/00); 12-313-4a (renumbered as 12-300-1); 12-313-5a (renumbered as 12-300-2); 12-313-6a (renumbered as 12-302-1); 12-313-7a (renumbered as 12-303-1); 12-313-8a; 12-313-9a (amended effective 12/5/03); 12-313-10a (amended effective 12/5/03); 12-313-11a (amended effective 12/1/00); 12-313-12a (amended effective 12/5/03); 12-313-13a (repealed effective 12/5/03); 12-313-14a; 12-313-15a (renumbered as 12-314a-1); 12-313-16a; 12-313-17a; 12-313-18a; (repealed eff. 6/11/14); 12-314a-1 (amended effective 12/21/01)
Special Notice: SN 91(8); SN 93(5), SN 93(5.1); SN 93(6); SN 93(19); SN 94(3), SN 94(4); SN 96(12); SN 99(8); SN 2000(6); SN 2000(16), SN 2000(16.1); SN 2001(1); SN 2002(2); SN 2002(3); SN 2002(4); SN 2003(18); SN 2005(1); SN 2005(8); SN 2006(3); SN 2010(8); SN 2013(4); SN 2013(5)
Policy Statement: PS 2011(1)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4), IP 92(3.5); IP 99(21), IP 99(21.1); IP 2000(26); IP 2001(12); IP 2002(7); IP 2002(8); IP 2002(9); IP 2003(7), IP 2003(8); IP 2003(28); IP 2004(26); IP 2006(11); IP 2006(15); IP 2006(16); IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31); IP 2009(28); IP 2009(29); IP 2011(13); IP 2011(14)
Announcement: AN 2001(4); AN 2001(11); AN 2003(3); AN 2003(6); AN 2003(11); AN 2003(12); AN 2004(3); AN 2004(4); AN 2004(8), AN 2004(8.1); AN 2005(7); AN 2005(12); AN 2005(13); AN 2006(2); AN 2007(4); AN 2008(4); AN 2009(4); AN 2010(4); AN 2011(4); AN 2012(5); AN 2013(4); AN 2014(4)
Certificate: Form TPM-1 (Certificate of Compliance by Nonparticipating Manufacturer); Form REG-1 (Business Taxes Registration Application)
LSN: LSN-104

Statute: 12-294; 12-424; 12-546
Regulation: 12-2-9
Informational Publication: IP 2002(16); IP 2011(16)
FAQ: 81, 82, 179


COMMUNICATIONS SERVICES ASSESSMENT:

Statute: 16-50v(b)(2)
Special Notice: SN 93(20)


COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX: (see also SATELLITE COMPANIES)

Legislation: PA 13-184 §95; PA 13-232, §1; PA 13-258, §44; PA 13-266, §1; PA 14-98, §44; PA 14-134, §27; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 12-256, 12-258; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-39t; 12-81aa; 12-217i; 12-217p (repealed); 12-217t 12-631 et seq., 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 16-331cc; 32-4l; 32-9t
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
Ruling: 2007-1
Special Notice: SN 2003(4); SN 2003(15); SN 2007(9); SN 2010(7)
Policy Statement: PS 98(6); PS 2001(8)
Informational Publication: IP 2007(31); IP 2010(13)
FAQ: 619, 620, 621


COMPROMISE:

Statute: 12-2d; 12-3b


COMPUTER DONATION CREDIT:

Statute: 10-228b
Special Notice: SN 2000(15); SN 2002(14); SN 2006(8); SN 2010(7)
Informational Publication: IP 2001(17); IP 2004(20); IP 2006(15); IP 2007(31); IP 2010(13)
Certificate: Form CT-CDC


CONFIDENTIALITY: (see DISCLOSURE OF DOCUMENTS RETURNS OR RETURN INFORMATION)


CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION:

Statute: 38a-858; 38a-859; 38a-860; 38a-861; 38a-862; 38a-863; 38a-864; 38a-865; 38a-866; 38a-867; 38a-868; 38a-869; 38a-870; 38a-871; 38a-872; 38a-873; 38a-874; 38a-875
Special Notice: SN 2000(12)
Announcement: AN 99(4)


CONTROLLED SUBSTANCES TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)


CONTROLLING INTEREST TRANSFER TAX:

Legislation: PA 13-258, §57
Statute: 12-638a, 12-638b, 12-638c, 12-638d, 12-638f, 12-638g, 12-638h, 12-638i, 12-638j, 12-638k, 12-638l, 12-638m, 12-638n, 12-638o, 12-638p; 12-39t
Ruling: 89-16, 89-231, 89-279; 90-40; 91-2; 94-14; 98-3; 99(6)
Special Notice: SN 95(12); SN 99(3); SN 2003(11); SN 2007(10)
LSN: LSN-89, LSN 90-4


CONVEYANCE TAX: (see REAL ESTATE CONVEYANCE TAX)


CREDITS:

Legislation: PA 13-184 §75; PA 13-232, §§4, 7-11; PA 13-247, §129; PA 13-266, §1; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 10-228b, 10-416a, 10-416b, 12-211a; 12-217i; 12-217t; 12-217jj; 12-217kk; 12-217ll; 12-217pp; 12-480; 12-587a; 12-631 et seq.; 12-648; 10-228b
Regulation: 12-480-1a; 12-602-2
Special Notice: SN 2000(15); SN 2002(14); SN 2010(7); SN 2011(19); SN 2011(20)
Informational Publication: SN 2000(15), SN 2002(14), SN 2010(7), SN 2011(9), SN 2011(20)


 Back to Alphabetical Index


D


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

Statute: 12-217ll
Regulation: 12-217//-1; 12-217//-2; 12-217//-3; 12-217//-4; 12-217//-5; 12-217//-6; 12-217//-7; 12-217//-8; 12-217//-9; 12-217//-10; 12-217//-11; 12-217//-12 Special Notice: SN 2009(11); SN 2010(7)
Informational Publication: IP 2007(31); IP 2010(13)


DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION: (see also STATUS LETTERS; VOLUNTARY DISCLOSURE)

Legislation: PA 14-51, §8; PA 14-81, §2; PA 14-85, §1; PA 14-187, §54; PA 14-227, §1
Statute: 12-15; 12-7a; 12-7b; 12-240; 12-264(b)(3); 12-659; 12-829; 1-260, 1-261, 1-262, 1-263, 1-264, 1-265 (all repealed); 4-60r; 4-60s
Regulation: 12-2-10 (repealed 6/11/14)
Special Notice: SN 95(12); SN 98(5); SN 99(2); SN 2001(7); SN 2005(7); SN 2009(4)
Policy Statement: PS 91(4), PS 91(5)
Informational Publication: IP 96(12); IP 96(14); IP 2000(27); IP 2001(20)
Announcement: AN 95(11); AN 99(1.1); AN 2001(3); AN 2002(3), AN 2002(3.1); AN 2005(2); AN 2006(4); AN 2007(5); AN 2009(5); AN 2009(5.1); AN 2009(5.2)
FAQ:
3, 49, 70, 148, 212, 369, 375, 489, 531, 532, 560, 561, 589
Certificate: LGL-001 (Power of Attorney); LGL-002 (Request for Disclosure); LGL-003 (Limited Power of Attorney)


DISPLACED WORKER CREDIT:

Statute: 12-217hh
Special Notice: SN 2006(8)
Informational Publication: IP 2006(15); IP 2007(31); IP 2010(13)


DRUG TAX: (see MARIJUANA AND CONTROLLED SUBSTANCES TAX)


DRY CLEANING ASSESSMENT:

Legislation: PA 13-184, §95; PA 14-98, §44; PA 14-217, §47
Statute: 12-263m; 12-81aa; 32-4l; 32-9t
Special Notice: SN 94(16); SN 2005(4)
Informational Publication: IP 2007(31); IP 2010(13)
Announcement: AN 94(11)
Certificate: Form REG-1 (Business Taxes Registration Application)


DUES TAX:

Legislation: PA 13-258, §55
Statute: 12-540, 12-543, 12-544, 12-545, 12-546, 12-547, 12-547a, 12-548, 12-550, 12-551, 12-552, 12-553, 12-554, 12-555, 12-555a, 12-555b, 12-556; 12-39t
Ruling: 90-69
Special Notice: SN 97(4); SN 99(7); SN 2000(3), SN 2000(3.1); SN 2001(9)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 99(3.1); IP 99(21), IP 99(21.1); IP 2000(26); IP 2002(16); IP 2003(11); IP 2003(28); IP 2006(11); IP 2011(16)
FAQ: 31, 32, 45, 605
Certificate: Form REG-1 (Business Taxes Registration Application)


Back to Alphabetical Index


E


ELECTRIC UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


ELECTRIC GENERATION SERVICES TAX:

Legislation: PA 13-184, §76; PA 14-94, §20; PA 14-134, §22
Statute: 12-268s
Special Notice: SN 2011(11)


ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t
Special Notice: SN 2002(14)
Informational Publication: IP 95(2), IP 95(2.1), IP 2006(15), IP 2007(31), IP 2010(13)


ELECTRONIC FUNDS TRANSFER:

Legislation: PA 13-184, §80; PA 14-60, §9
Statute: 12-685, 12-686, 12-687, 12-688, 12-689, 12-690
Regulation: 12-689-1; 12-689-2; 12-689-3; 12-689-4
Special Notice: SN 92(26), SN 98(8)
Policy Statement: PS 2011(3)
Informational Publication: IP 93(2), IP 93(2.1), IP 99(16); IP 2002(17); IP 2003(25); IP 2004(28); IP 2005(30); IP 2007(8); IP 2009(19); IP 2010(17); IP 2011(22), IP 2013(15)Announcement: AN 96(5); AN 96(6); AN 96(7); AN 96(8); AN 2011(7)
FAQ: 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 29, 30, 34, 35, 36, 37, 38, 39, 40, 41, 42, 44, 45, 46, 47, 48, 63, 65, 67, 68, 69, 476, 487, 503, 516, 517, 518, 519, 520, 521, 522, 523, 524, 525, 533, 544


Legislation: PA 13-232, §1; PA 13-247, §§14, 120; ; PA 14-155, §11
Statute: 12-391, 12-392, 12-393, 12-395, 12-395a, 12-397, 12-398; 12-400, 12-401, 12-402, 12-403, 12-404, 12-405; 46b-38nn, 46b-38oo, 46b-38pp (all repealed eff. 10/1/10)
Regulation: 12-2-2a
Special Notice: SN 95(18); SN 2004(1); SN 2004(1.1); SN 2005(10); SN 2006(5); SN 2009(8)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 2004(25)
Announcement: AN 94(2); AN 2001(5)
TSSN: TSSN 32
Bulletin: 10
FAQ: 209, 212, 213, 357, 359


ESTATE INCOME TAX: (Tax repealed for taxable years commencing on and after 1/1/91)

Legislation: PA 13-258, §49
Statute: 12-405a, 12-405b, 12-405c, 12-405d, 12-405j, 12-405k, 12-405l, 12-405m
Regulation: 12-405c-1; 12-405l-1; 12-405l-2 (all repealed effective 4/6/00)



ESTIMATED TAX, INSURANCE PREMIUMS TAX: (see INSURANCE PREMIUMS TAX)


EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX:

Legislation: PA 13-184, §95; PA 13-232, §1; PA 14-98, §44; PA 14-134, §27; PA 14-217, §165, 167, 168
Statute: 12-256, 12-258; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416a; 10-416b; 12-39t; 12-81aa; 32-4l; 32-9t
Special Notice: SN 2010(7)
Informational Publication: IP 2007(31); IP 2010(13)
Certificate: Form CT-CDC


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F


FILING: (see RETURNS AND REPORTS, FILING)


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

FILM PRODUCTION INFRASTRUCTURE CREDIT (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION CREDIT)
Legislation: PA 13-232, §10
Statute: 12-217kk
Special Notice: SN 2009(11)
Informational Publication: IP 2007(31); IP 2010(13)

FINANCIAL DISABILITY:

Statute: 12-39t
Policy Statement: PS 2001(14)


FREEDOM OF INFORMATION: (see DISCLOSURE OF DOCUMENTS/INFORMATION)


FUEL: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


FUEL EXCISE FLOOR TAX: (see also MOTOR VEHICLE FUELS TAX)

Statute: 12-458d


FUEL TRANSPORTERS: (see MOTOR VEHICLE FUELS TAX)


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G


GASOLINE: (see MOTOR CARRIER ROAD TAX; MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


GAS UTILITIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


GENERATION SKIPPING TRANSFER TAX:

Statute: 12-390a, 12-390b, 12-390c, 12-390d, 12-390e
Special Notice: SN 2005(10)
Informational Publication: IP 2004(25); IP 2005(24); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)


GIFT TAX:

Legislation: PA 13-232, §6
Statute: 12-640, 12-641, 12-642, 12-643, 12-644, 12-645, 12-646, 12-646a, 12-647, 12-648, 12-649; 46b-38pp (repealed eff. 10/1/10)
Special Notice: SN 92(1), SN 92(18); SN 93(14); SN 95(7); SN 2000(10); SN 2002(5); SN 2003(12); SN 2005(10); SN 2006(5); SN 2009(8)
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 94(1); IP 92(3.5); IP 94(1.1); IP 99(3); IP 99(9); IP 2001(12); IP 2002(24); IP 2003(32); IP 2004(23); IP 2005(24); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)
FAQ: 210, 211, 212, 358, 359


GOOD STANDING LETTERS: (see Status Letters)


GROSS EARNINGS TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; HOSPITAL GROSS EARNINGS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX; RAILROAD COMPANIES TAX; UTILITY COMPANIES GROSS EARNINGS TAX)


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H


HAZARDOUS WASTE ASSESSMENT:

Statute: 22a-132; 22a-115(1)
Ruling: 94-20
Special Notice: SN 92(20); SN 92(21); SN 94(9); SN 95(8); SN 96(6)
Announcement: AN 2000(9); AN 2001(10)


HEALTH CARE CENTER TAX: (see also HOSPITAL GROSS EARNINGS TAX (M); HOSPITALS AND HEALTH CARE CENTERS (S))

Legislation: PA 12-1, §43 (Dec. Spec. Sess.) (not codified); PA 13-184, §72; PA 13-258, §42
Statute: 12-202a; 12-202b; 12-206, 12-207, 12-208, 12-211a, 12-217t; 10-228b
Ruling: 99-1
Special Notice: SN 94(13); SN 95(2); SN 2000(12); SN 2003(16); SN 2011(20)
Policy Statement: PS 99(6), PS 2003(8)
Announcement: AN 96(8)
Certificate: Form CT-CDC

HEATING OIL: (see PETROLEUM PRODUCTS GROSS EARNINGS TAX)


HISTORIC HOME REHABILITATION CREDIT:

Legislation: PA 13-266, §1; PA 14-217, §§139, 165
Statute: 10-416 (formerly 10-320j)
Regulation: 10-320j-1 through 10-320j-9
Special Notice: SN 2000(15); SN 2002(14)
Informational Publication: IP 2001(17); IP 2004(20); IP 2006(15); IP 2007(31); IP 2010(13)


HISTORIC PRESERVATION CREDIT:

Legislation: PA 14-217, §168
Statute: 10-416b
Informational Publication: IP 2007(31); IP 2010(13)

Legislation: PA 14-217, §§165, 167
Statute: 10-416a
Special Notice: SN 2006(8)
Informational Publication: IP 2006(15); IP 2007(31); IP 2010(13)

HOSPITAL GROSS EARNINGS TAX: (see also HEALTH CARE CENTERS TAX)

Legislation: PA 13-184, §95; PA 13-232, §§10, 18; PA 13-247, §129
Statute: 12-263a, 12-263b, 12-263c, 12-263d, 12-263e; 12-39t, 12-81aa; 32-4l; 32-9t
Special Notice: SN 96(4); SN 99(10); SN 2000(15)


HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE:

Legislation: PA 13-184, §75; ; PA 13-232, §§10, 18; PA 13-247, §129; PA 14-98, §44; PA 14-217, §§165, 167
Statute: 12-212a; 10-416a; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 32-4l; 32-9t
Regulation: 12-204c-1
Informational Publication: IP 2007(31); IP 2010(13)


HOSPITAL NET PATIENT REVENUE TAX

Statute: 12-263a, 12-263b, 12-263c, 12-263d
Special Notice: SN 2011(15)


HOUSING PROGRAM CREDIT:

Legislation: PA 14-134, §27
Statute: 8-395
Special Notice: SN 2000(15)
Informational Publication: IP 95(2.1); IP 2001(17); IP 2004(20); IP 2005(15), IP 2007(31), IP 2010(13)


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I


INHERITANCE TAX: (see SUCCESSION AND TRANSFER TAX; ESTATE TAX)


INSURANCE GUARANTY ASSOCIATION: (see CONNECTICUT LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION)


INSURANCE PREMIUMS TAX: (see also UNAUTHORIZED INSURERS TAX)

Legislation: PA 12-1, §43 (not codified); PA 13-184, §72; PA 13-232, §§7, 15-18; PA 13-247, §129; PA 13-258, §42; PA 13-266, §1; PA 14-6, §6; PA 14-98, §44; PA 14-134, §27; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 12-201, 12-202, 12-202a, 12-204, 12-204c, 12-204d, 12-204e, 12-204f, 12-204g, 12-205, 12-206, 12-207, 12-208, 12-209, 12-210, 12-210a, 12-211, 12-211a; 12-212, 12-212a; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-39t; 12-81aa; 12-217t; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217nn; 12-217oo; 12-217pp; 12-631 et seq.; 32-4l; 32-9t; 32-538; 38a-48; 38a-88a; 38a-91nn; 38a-91oo; 38a-841; 38a-866(h)
Regulation: 12-240c-1
Ruling: 95-13
Special Notice: SN 93(18); SN 94(13); SN 96(17); SN 2003(17); SN 2010(7); SN 2011(19)
Policy Statement: PS 99(7); PS 2003(7)
Informational Publication: IP 2007(31); IP 2010(13)
Announcement: AN 93(11); AN 96(6); AN 96(7); AN 2005(6); AN 2008(2); AN 2010(2); AN 2011(2); AN 2012(2); AN 2012(6); AN 2013(1)
TSSN: TSSN 17
Certificate: Form CT-CDC
FAQ: 704


INSURANCE REINVESTMENT CREDIT:

Statute: 38a-88a

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

Informational Publication: IP 95(2.1), IP 2001(17), IP 2004(20), IP 2006(15), IP 2007(31),

IP 2010(13)


INTEREST AND PENALTIES:

Legislation: PA 13-150, §1; PA 13-232, §5; PA 13-258, §§42-58, 120
Statute:
12-2; 12-3a, 12-30, 12-33a, 12-39h, 12-39s; 12-39u; 12-204; 12-206; 12-263c; 12-263d; 12-268c; 12-268d; 12-268e; 12-268g; 12-268h; 12-284b; 12-286a; 12-291a; 12-295a; 12-306b; 12-309; 12-326g; 12-330d; 12-330f; 12-330i; 12-330j; 12-405d, 12-409(h), 12-414a, 12-428; 12-439; 12-452; 12-458; 12-458e; 12-464; 12-482; 12-502b; 12-547; 12-548; 12-551; 12-589; 12-590; 12-591; 12-593; 12-594; 12-638c; 12-638d; 12-638g; 12-647

Regulation: 12-2-11; 12-3a-1
TSSN: TSSN 03
Special Notice: SN 95(5), SN 2009(4)
Policy Statement: PS 2010(1)
Informational Publication: IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31)
FAQ: 30, 67, 68, 69, 109, 155, 219, 488, 491, 530, 534, 535, 536, 537, 538, 539, 545, 556


INTERMEDIATE CARE FACILITY FOR MENTALLY RETARDED USER FEE:
Legislation: PA 13-139, §10
Statute: 17b-340a, 17b-340b
Special Notice: SN 2011(16)

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J


JOB EXPANSION TAX CREDIT:

Legislation: PA 13-232, §11
Statute: 12-217pp; 32-7g

Informational Publication: IP 2010(13)


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K


KEROSENE: (see HEATING OIL; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


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L


LANDFILL/RESOURCES RECOVERY ASSESSMENT:

Statute: 22a-234a
Special Notice: SN 92(10); SN 94(8), SN 94(8.1)


LICENSING AND REGISTRATION:

Legislation: PA 13-150, §§4, 5
Statute: 12-285b; 12-286; 12-287, 12-288; 12-289; 12-295; 12-330b; 12-330e; 12-436; 12-438; 12-446; 12-456; 12-487; 12-555b
Regulation: 12-289-1; 12-313-8a 26-237c(c)-1; 26-237c(f)-1a (repealed 4/11/06)
Special Notice: SN 2006(3); SN 2013(5)
Informational Publication: IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11); IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31)
FAQ: 72, 73, 74, 75, 76, 77, 96, 98, 99, 101, 102, 104, 201, 316, 440, 526, 527, 542
Certificate: Form REG-1 (Business Taxes Registration Application)


LIMITED LIABILITY COMPANIES, LIMITED LIABILITY PARTNERSHIPS, LIMITED PARTNERSHIPS AND S CORPORATION TAX: (see BUSINESS ENTITIES TAX)


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M


MACHINERY RENTAL SURCHARGE: (see RENTAL SURCHARGE)


MARIJUANA AND CONTROLLED SUBSTANCES TAX:

Statute: 12-650, 12-651, 12-652, 12-653, 12-654, 12-655, 12-656, 12-657, 12-658, 12-659, 12-660; 21a-408 et seq.
Special Notice: SN 92(8); SN 2012(5)
Informational Publication: IP 92(7), IP 92(7.1); IP 99(20); IP 99(20.1)
FAQ: 607, 643, 644, 645, 646, 647, 648, 649, 650, 651, 652, 653, 654, 655

Certificate: Drug Tax Referral Form (C&E 226)


MEDICAL SERVICE CORPORATION CHARGE: (see HOSPITAL AND MEDICAL SERVICE CORPORATION CHARGE)


MEMBERS: (see also DUES TAX)

Ruling: 92-4
Special Notice: SN 91(5)
Announcement: AN 95(3)


MINIMUM PRICING: (see also CIGARETTE TAX)

Statute: 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h


MOTOR CARRIER ROAD TAX:

Legislation: PA 13-258, §53
Statute: 12-478, 12-479, 12-480, 12-481, 12-482, 12-483, 12-484, 12-485, 12-486, 12-486a, 12-487, 12-488, 12-489, 12-490, 12-491, 12-493; 12-39t
Regulation: 12-480-1a; 12-480-2a; 12-484-1; 12-484-2 (repealed effective 4/11/06); 12-484-3 (repealed effective 4/11/06); 12-484-4 (repealed effective 4/11/06); 12-484-5 (repealed effective 4/11/06); 12-484-6 (repealed effective 4/11/06); 12-487-1a; 12-487-2 (repealed effective 4/6/00); 12-493-1; 12-493a(a)-1 (amended effective 4/11/06)
Special Notice: SN 91(15); SN 93(22); SN 95(16); SN 2003(19)
Policy Statement: PS 92(7); PS 92(7.1)
Informational Publication: IP 95(3), IP 95(3.1); IP 95(6), IP 95(6.1); IP 95(11), IP 95(11.1), IP 95(11.2), IP 95(11.3); IP 99(21), IP 99(21.1); IP 2000(26); IP 2001(32); IP 2003(28); IP 2006(11); IP 2007(14)
TSSN: TSSN 02, TSSN 05


MOTOR VEHICLE FUELS TAX:

Legislation: PA 11-6, §§100, 101 (§101 not codified); PA 13-258, §52; PA 14-94, §1; PA 14-155, §2; PA 14-222, §10
Statute: 12-455a, 12-456, 12-457, 12-458, 12-458a, 12-458b, 12-458d, 12-458e, 12-458f, 12-458h; 12-459, 12-461, 12-461a, 12-461b, 12-461c, 12-462, 12-463, 12-464, 12-475, 12-475a, 12-476, 12-476a, 12-476b, 12-476c; 12-39t; 14-332a
Ruling: 94-8; 2002-3; 2003-1;
Special Notice: SN 91(6); SN 91(7); SN 91(27); SN 91(28); SN 92(11), SN 92(11.1); SN 92(24); SN 92(25); SN 93(8); SN 93(9); SN 93(24); SN 93(25); SN 94(5), SN 94(6), SN 94(14), SN 94(15); SN 95(3); SN 95(4); SN 95(13); SN 95(14); SN 95(19); SN 95(20); SN 96(1), SN 96(1.1); SN 96(2), SN 96(2.1); SN 96(13); SN 96(14); SN 96(15); SN 96(16); SN 97(5); SN 97(8); SN 98(9); SN 2000(4); SN 2002(6); SN 2002(7); SN 2002(7.1); SN 2004(2); SN 2008(1), SN 2008(1.1); SN 2009(1) SN 2011(1), SN 2014(2)
Policy Statement: PS 92(10), PS 92(10.1); PS 92(14), PS 92(14.1), PS 92(14.) PS 92(14.3); PS 92(14.4); PS 2009(2)
Informational Publication: IP 95(6), IP 95(6.1); IP 95(11), IP 95(11.1), IP 95(11.2), IP 95(11.3); IP 97(8.1); IP 99(17); IP 99(21); IP 99(21.1); IP 99(36); IP 2000(13); IP 2000(26); IP 2001(16); IP 2001(23); IP 2002(10); IP 2003(28); IP 2004(14); IP 2005(12); IP 2006(9); IP 2006(11); IP 2006(20); IP 2007(12); IP 2007(14); IP 2008(10); IP 2008(19); IP 2009(9); IP 2010(14); IP 2010(16)
Announcement: AN 93(8), AN 93(8.1); AN 94(9), AN 94(9.1); AN 95(4), AN 95(4.1); AN 96(1); AN 96(11); AN 97(1); AN 97(1.1); AN 97(1.2); AN 97(1.3); AN 98(1), AN 98(1.1); AN 99(2); AN 99(2.1); AN 99(2.2); AN 99(2.3); AN 2000(2), AN 2000(2.1), AN 2000(2.2), AN 2002(2.3); AN 2001(2); AN 2001(2.1); AN 2001(2.2); AN 2002(1); AN 2002(1.1); AN 2002(1.2), AN 2002(1.3); AN 2002(6); AN 2002(6.1); AN 2003(5); AN 2003(5.1); AN 2003(5.3); AN 2003(8); AN 2003(14); AN 2004(2); AN 2004(2.1); AN 2004(2.2), AN 2004(2.3); AN 2005(4), AN 2005(4.1), AN 2005(4.2); AN 2005(9); AN 2006(1); AN 2006(3); AN 2006(3.1); AN 2006(3.2), AN 2006(3.3); AN 2007(2); AN 2007(3.1); AN 2007(3.2); AN 2007(3.3); AN 2008(3); AN 2008(3.1); AN 2008(3.2), AN 2009(3); AN 2009(3.1), AN 2009(3.2), AN 2009(3.3); AN 2010(5), AN 2010(5.1), AN 2010(5.2), AN 2010(5.3); AN 2010(6); AN 2011(3), AN 2011(3.1), AN 2011(3.2); AN 2011(3.3); AN 2011(5); AN 2012(3); AN 2012(3.1); AN 2012(3.2); AN 2012(7); AN 2013(2); AN 2013(2.1)A; 2013(2.2), AN 201(2.3), AN 2013(5), AN 2014(3), AN 2014(3.1), AN 2014(5)
Bulletin: 11


MOTOR VEHICLE RENTAL SURCHARGE: (see RENTAL SURCHARGE; see also TOURISM ACCOUNT SURCHARGE)


MUNICIPAL REVENUE SHARING ACCOUNT: (see also REGIONAL PERFORMANCE INCENTIVE ACCOUNT)

Statute: 12-408; 12-411; 12-494a


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N


NATURAL GAS: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


NEIGHBORHOOD ASSISTANCE PROGRAM:

Legislation: SA 10-8, §3PA 14-39, §62; PA 14-187, §54; PA 14-227, §4
Statute: 12-630aa, 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 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 12-638-2; 12-638-3; (repealed eff. 6/11/14);12-638-4; 12-638-5; 12-638-6; 12-638-7; 12-638-8
Special Notice: SN 95(11); SN 2000(15); SN 2010(7)
Informational Publication: IP 99(14); IP 2001(17), IP 2004(20); IP 2005(29); IP 2006(15); IP 2008(12); IP 2007(31); IP 2010(13); IP 2010(22); IP 2013(9)
Bulletin: 12, 40


NEW JOBS CREATION CREDIT:

Legislation: 13-184, §95; PA 13-247, §132
Statute: 12-217gg; 12-217ii
Special Notice: SN 2006(8)
Informational Publication: IP 2006(15); IP 2007(31); IP 2010(13)


Special Notice: SN 2011(18)
Announcement: AN 2012(6)

NURSING HOME USER FEE: (see also HEALTH CARE CENTERS TAX)

Statute: 17b-320; 17b-321; 17b-322 (transferred to 3-114q)
Special Notice: SN 92(16); SN 2005(5); SN 2011(14)
FAQ: 45, 436


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O


OCCUPATIONAL TAX: (see ATTORNEYS OCCUPATIONAL TAX)


OFFERS OF COMPROMISE:

Statute: 12-2d
Informational Publication: IP 2001(10); IP 2004(31)


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P


PENALTIES: (see INTEREST AND PENALTIES)


PETROLEUM PRODUCTS GROSS EARNINGS TAX:

Legislation: PA 13-232, §§3-5; PA 13-247, §66; PA 13-258, §; PA 14-222, §9
Statute: 12-587, 12-587a, 12-588, 12-589, 12-590, 12-591, 12-592, 12-593, 12-594, 12-595, 12-597, 12-599, 12-600, 12-601, 12-602; 12-39t; 13b-61a; 42-234b
Regulation: 12-602-1a; 12-602-2
Ruling: 89-14, 89-210; 92-6; 94-16; 95-5; 99-2; 2000-7; 2005-5
Declaratory Ruling: 2003-1
Special Notice: SN 91(11); SN 93(16); SN 94(11); SN 95(6); SN 96(9); SN 98(7); SN 98(12); SN 2000(11); SN 2002(13); SN 2005(2); SN 2005(3); SN 2006(2); SN 2007(5); SN 2008(1); SN 2012(3); SN 2013(3)
Policy Statement: PS 94(4), PS 94(4.1); PS 2001(10)
Announcement: AN 92(6); AN 2005(10)
Bulletin: 9
FAQ: 615, 616, 617, 618
Certificate: CERT-116 (Exempt Petroleum Products Certificate)


PRECEDENTIAL VALUE:

Ruling: 91-21, 91-25; 93-4
Policy Statement: PS 91(6), PS 91(6.1), PS 91(6.2); PS 2000(7); PS 2008(2)


PREPAID WIRELESS E 9-1-1 Fee: (see Prepaid Telephone Calling Service (S)


PROPANE: (see MOTOR VEHICLE FUELS TAX; PETROLEUM PRODUCTS GROSS EARNINGS TAX)


PUBLIC SERVICE COMPANIES TAX: (see COMMUNITY ANTENNA TELEVISION SYSTEM COMPANIES TAX; EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX; RAILROAD COMPANIES TAX; SATELLITE COMPANIES; UTILITY COMPANIES GROSS EARNINGS TAX)


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Q

QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT)


QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn
Special Notice: SN 2010(3); SN 2010(7)
Informational Publication: IP 2010(13)



RAILROAD COMPANIES TAX: (see also PUBLIC SERVICE COMPANIES TAX)

Legislation: PA 13-184, §95; PA 13-266, §1; PA 14-98, §44; PA 14-134, §27; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 12-249, 12-250, 12-251, 12-255; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-39t; 12-81aa; 12-217i; 12-217t; 12-631 et seq., 32-4l, 32-9t
Special Notice: SN 2010(7)
Informational Publication: IP 2007(31)
FAQ: 437, 438
Certificate: Form CT-CDC


REAL ESTATE CONVEYANCE TAX:

Legislation: PA 14-33, §§4-6; PA 14-60, §8; PA 14-84, §13; PA 14-122, §§15-17; PA 14-187, §54
Statute: 12-494, 12-494a, 12-495, 12-496, 12-497, 12-497a, 12-498, 12-499, 12-500, 12-502a, 12-502b, 12-503, 12-504, 12-504a, 12-504b, 12-504c, 12-504d, 12-504e, 12-504f, 12-504g, 12-504h; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-494-1; 12-494-2, 12-494-3 (repealed eff. 6/11/14)
Ruling: 89-41, 89-124, 89-125, 89-207, 89-279; 90-3, 90-52, 90-74; 91-3, 91-24; 93-12; 94-14; 99-7; 2000-3
LSN: LSN-97, LSN-98;
Special Notice: SN 91(3); SN 92(17); SN 93(17); SN 95(15), SN 99(3); SN 2003(2); SN 2004(6); SN 2007(6); SN 2009(9); SN 2010(4); SN 2010(4.1); SN 2011(3)
Policy Statement: PS 93(5), PS 93(5.1)
Informational Publication: IP 99(21), IP 99(21.1); IP 2000(26); IP 2002(24); IP 2003(28); IP 2003(32); IP 2004(23); IP 2005(24); IP 2006(11); IP 2006(18); IP 2007(24); IP 2009(22); IP 2010(26); IP 2011(18)
Announcement: AN 92(5); AN 93(9); AN 2005(3); AN 2013(6)
Bulletin: 20, 22


RECIPROCAL AGREEMENTS: (See also CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM; REVENUE SHARING (S))

Statute: 12-34c


RECORDKEEPING:

Statute: 12-2
Regulation: 12-2-12


REFUNDS:

Legislation: PA 13-232, §§1, 2, 5, 6
Statute: 12-15(d); 12-35f; 12-39f; 12-39g; 12-39s(b), 12-39t; 12-39u; 12-204f; 12-263e; 12-268c; 12-459; 12-480; 12-550; 12-589; 12-638d
Regulation: 12-480-2a
Special Notice: SN 93(18); SN 97(4)
Policy Statement: PS 91(3); PS 93(4); PS 96(4); PS 2001(14)
FAQ: 42, 86, 541, 578


REGISTRATION: (see LICENSING AND REGISTRATION)


RENTAL SURCHARGE: (see TOURISM ACCOUNT SURCHARGE)

Statute: 12-692
Special Notice: SN 96(11); SN 98(8); SN 2002(8), SN 2005(11); SN 2007(8)
Policy Statement: PS 98(7); PS 2002(5); PS 2007(3); PS 2009(2)
Informational Publication: IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11)
Certificate: Form REG-1 (Business Taxes Registration Application); OP-383 (Motor Vehicle Rental Surcharge Annual Report)


RESOURCE RECOVERY: (see LANDFILL/RESOURCES RECOVERY ASSESSMENT)


RETALIATORY TAX: (see ALCOHOLIC BEVERAGES TAX; INSURANCE PREMIUMS TAX)


RETURNS AND REPORTS, FILING: (see also ELECTRONIC FUNDS TRANSFER)

Statute: 12-39a, 12-39k; 12-39aa; 12-148; 12-205; 12-246; 12-250; 12-263b; 12-263m; 12-264; 12-268b; 12-293a; 12-309a; 12-317; 12-330d; 12-330i; 12-348; 12-349; 12-359; 12-390d; 12-398; 12-408c; 12-414; 12-436; 12-437; 12-458; 12-476a; 12-484; 12-485; 12-497; 12-547; 12-587; 12-638c; 12-644; 12-645; 12-647; 12-667; 12-690
Regulation: 12-293a-2; 12-449-5a; 12-449-10a; 12-449-12a; 12-484-1, 12-484-4, 12-484-5; 12-690(c)-1(relates to PA 97-243)
Special Notice: SN 99(14)
Policy Statement: PS 2002(4); PS 2005(4); PS 2008(3); PS 2011(3); PS 2012(2)
Announcement: AN 2000(3); AN 2001(8); AN 2001(8.1); AN 2001(9); AN 2005(11)
FAQ: 1, 2, 3, 4, 5, 6, 31, 32, 33, 34, 40, 44, 45, 49, 50, 51, 52, 54, 58, 60, 61, 62, 63, 65, 67, 70, 71, 142, 192, 193, 335, 376, 444, 445, 476, 487,489, 503, 505, 541, 543, 546, 547, 548, 549, 550, 551, 552, 553, 556


RULINGS: (see also VOLUNTARY DISCLOSURE)

Statute: 12-2; 4-176
Regulation: 12-2-4a
Policy Statement: PS 91(6), PS 91(6.1), PS 91(6.2); PS 2000(7); PS 2000(8); PS 2008(2)
Announcement: AN 92(6)


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S


S CORPORATIONS: (see BUSINESS ENTITIES TAX (M))


Ruling: 2007-1
Special Notice: SN 2003(15); SN 2007(9); SN 2010(7)
Informational Publication: IP 2007(31)

SECURITY FOR PAYMENT OF TAX: (see BOND OR SECURITY FOR PAYMENT OF TAX)


SEED OYSTER TAX:

Statute: 26-237c (repealed)
Regulation: 26-237c(c)-1; 26-237c(f)-1a (both repealed effective 4/11/06)
Special Notice: SN 2004(8)
TSSN: TSSN 11


SEIZURE: (see also ALCOHOLIC BEVERAGES TAX; CIGARETTE TAX; MOTOR VEHICLE FUELS TAX; TOBACCO PRODUCTS TAX)

Statute: 12-286; 12-289; 12-289a; 12-307; 12-330g; 12-330h; 12-454; 12-461a; 12-461b; 12-461c


SOLID WASTE ASSESSMENT:

Statute: 22a-232
Special Notice: SN 94(8), SN 94(8.1); SN 95(8); SN 2003(14)
FAQ: 439, 440


STAMPS, CIGARETTE TAX:

Legislation: PA 11-6, §§82 (§82 not codified)
Statute: 12-296; 12-298, 12-300, 12-301, 12-302, 12-303, 12-304, 12-305, 12-306a; 12-308; 12-315; 12-316, 12-317, 12-318, 12-319, 12-320, 12-321; 12-326a, 12-326b, 12-326c, 12-326d, 12-326e, 12-326f, 12-326g, 12-326h
Regulation: 12-300-1; 12-300-2; 12-302-1; 12-303-1; 12-313-3a (repealed eff. 4/6/00); 12-313-4a (renumbered to 12-300-1); 12-313-5a; 12-313-6a;12-313-7a; 12-313-8a; 12-313-9a; 12-313-10a; (amended eff. 12/5/03); 12-313-11a (amended eff. 12/1/00); 12-313-12a (amended eff. 12/5/03); 12-313-15a (renumbered to 12-314a-1); 12-313-17a; 12-313-18a; 12-314a-1
Special Notice: SN 93(5), SN 93(5.1); SN 2002(1); SN 2002(2); SN 2002(4)
Informational Publication: IP 2002(7); IP 2002(8); IP 2002(9); IP 2003(7), IP 2003(8); IP 2007(15); IP 2007(16); IP 2009(28); IP 2009(29); IP 2011(13); IP 2011(14)
Announcement: AN 2003(3); AN 2005(12)

Statute: 12-2
Informational Publication: IP 2002(15); IP 2004(9), IP 2006(8), IP 2006(8.1), IP 2009(10), IP 2009(10.1)
FAQ: 79, 80, 141, 177, 178, 557, 558, 559, 560, 561


STEAM COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


SUCCESSION AND TRANSFER TAX: (see also ESTATE TAX; GENERATION SKIPPING TRANSFER TAX)

Legislation: PA 14-187, §54
Statute: 12-340, 12-341, 12-341a, 12-341b, 12-341c, 12-342, 12-343; 12-344; 12-344a; 12-344b; 12-345; 12-345a; 12-345b; 12-345c; 12-345d; 12-345e; 12-345f; 12-346; 12-347; 12-348; 12-349; 12-349a; 12-350; 12-351; 12-352; 12-353; 12-354; 12-355; 12-356; 12-357; 12-358; 12-359; 12-363; 12-364; 12-365; 12-366; 12-367; 12-368; 12-369; 12-370; 12-371; 12-372; 12-373; 12-374; 12-375; 12-376; 12-376a; 12-376b; 12-376c; 12-376d; 12-377; 12-378; 12-379; 12-380; 12-381; 12-383; 12-384; 12-385; 12-386; 12-387a; 12-387b; 12-387c; 12-388; 12-389; 12-390; 46b-38nn, 46b-38oo (both repealed eff. 10/1/10)
Regulation: 12-2-2a; 12-341b-1; 12-349-1; (repealed eff. 6/11/14)12-359-1
Special Notice: SN 93(14); SN 95(18); SN 99(9), SN 2001(8); SN 2003(13); SN 2005(10)
Policy Statement: PS 90-6
Informational Publication: IP 92(3), IP 92(3.1), IP 92(3.2), IP 92(3.3), IP 92(3.4); IP 92(3.5); IP 99(3), IP 99(3.1); IP 2001(12); IP 2002(24); IP 2003(32); IP 2004(23); IP 2004(25); IP 2005(24), IP 2006(18); IP 2007(24); IP 2009(22); IP 2011(18)
Announcement: AN 98(3)
TSSN: TSSN 32


Statute: 12-294; 12-424; 12-546; 12-707(e)
Special Notice: SN 2000(3), SN 2000(3.1), SN 2003(18)
Informational Publication: IP 2000(26); IP 2002(16); IP 2003(28); IP 2004(26); IP 2006(11); IP 2011(16)
FAQ: 388, 490

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T


TAX AMNESTY: (see AMNESTY)


TAXPAYERS, RIGHTS OF:

Statute: 12-39n
Policy Statement: PS 92(4), PS 92(4.1), PS 92(4.2), PS 99(4); PS 2001(3); PS 2007(2), PS 2008(4)
TSSN: TSSN 06, TSSN 45


TELECOMMUNICATIONS INDUSTRY: (see EXPRESS, TELEGRAPH OR CABLE BUSINESS TAX)


TIRE FEE:

Statute: 22a-256j (repealed by PA 94-4, 82 (May))
Special Notice: SN 93(7), SN 93(11), SN 93(11.1); SN 95(5); SN 96(3); SN 97(4)
Announcement: AN 93(7)


TOBACCO PRODUCTS TAX: (see also LICENSING AND REGISTRATION; SEIZURE)

Legislation: PA 13-150, §5; PA 13-184, §112; PA 13-247, §43; PA 13-258, §§47, 48
Statute: 12-330a, 12-330b, 12-330c, 12-330d, 12-330e, 12-330f, 12-330g, 12-330h, 12-330i, 12-330j, 12-330k, 12-330l, 12-330m, 12-330n, 12-330o, 12-330p; 12-314a; 4-28o
Regulation: 12-330n-1; 12-330n-2
Ruling: 89-157
Special Notice: SN 2000(7); SN 2000(16); SN 2000(16.1), SN 2003(18); SN 2006(3); SN 2009(2); SN 2010(8); SN 2011(8); SN 2013(5)
Informational Publication: IP 2006(11); IP 2006(26); IP 2006(27); IP 2006(28); IP 2006(29); IP 2006(30); IP 2006(31); IP 2009(28); IP 2009(29)
Announcement: AN 2001(11); AN 2004(8); AN 2004(8.1); AN 2005(8)
TSSN: TSSN 19
Certificate: Form REG-1 (Business Taxes Registration Application)


TOURISM ACCOUNT SURCHARGE (MOTOR VEHICLE RENTALS): (see also MOTOR VEHICLE RENTAL SURCHARGE)

Statute: 12-665, 12-666, 12-667, 12-668; 32-303, 32-305 (repealed by PA 03-1)
Special Notice: SN 92(13), SN 92(13.1); SN 92(14); SN 93(7); SN 93(10); SN 95(5); SN 96(11)
Policy Statement: PS 98(7); PS 2002(5); PS 2009(2)
Informational Publications: IP 99(21), IP 99(21.1); IP 2000(26); IP 2003(28); IP 2006(11)


TRIBAL-STATE COMPACTS

Statute: 12-586f; 12-586g


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U


UNAUTHORIZED INSURERS TAX: (see also INSURANCE PREMIUMS TAX; NONADMITTED INSURANCE)

Statute: 38a-277


UNINCORPORATED BUSINESS TAX: (repealed effective 1/1/83)

Statute: 12-610 through 12-629
Regulation: 12-629-1 through 12-629-11 (repealed)
Bulletin: 5, 7


UNRELATED BUSINESS INCOME TAX:

Legislation: PA 14-98, §44 ; PA 14-122, §§94, 95
Statute: 12-242aa; 12-242bb; 12-217t; 12-81aa; 32-4l, 32-9t
Special Notice: SN 92(15); SN 93(3)
Informational Publication: IP 2007(31); IP 2010(13)
Announcement: AN 92(4)
Certificate: Form REG-1 (Business Taxes Registration Application)


URBAN AND INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation: PA 14-98, §44
Statute: 32-4l, 32-9t; 12-81aa
Special Notice: SN 2000(15); SN 2002(14); SN 2005(7)
Informational Publication: IP 2001(17); IP 2004(20); IP 2006(15); IP 2007(31); IP 2010(13)

UTILITY COMPANIES GROSS EARNINGS TAX:

Legislation: PA 13-232, §§11, 18; PA 13-266, §1; PA 14-98, §44; PA 14-134, §§27, 47; PA 14-217, §§139, 165, 167, 168; PA 14-227, §4
Statute: 12-264, 12-265; 12-268a, 12-268b, 12-268c, 12-268d, 12-268e, 12-268f, 12-268g, 12-268h, 12-268i, 12-268j, 12-268l, 12-268m; 8-395; 10-228b; 10-416; 10-416a; 10-416b; 12-81aa; 12-217i; 12-217p; 12-217t; 12-217hh (repealed 7/1/13); 12-217ii; 12-217pp; 12-631 et seq.; 32-4l, 32-9t
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
Ruling: 90-71; 99-3; 2000-6
Special Notice: 93(27); 94(11); 95(9); 96(7); 2000(13); 2006(6); 2010(7)
Informational Publication: 2007(31); 2010(13)
Announcement: 96(10); 99(3); 2000(3); 2000(5); 2001(1); 2002(2.1); 2003(7); 2005(5); 2009(2); 2013(3)
FAQ: 615, 616, 617, 618
Certificate: Form CT-CDC


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V


VENDING MACHINES: (see also CIGARETTE TAX)

Statute: 12-285; 12-286; 12-286a; 12-289; 12-289a; 12-293a; 12-295a; 12-412(27)
Regulation: 12-289-1
Special Notice: SN 2005(8)
Announcement: AN 2004(7)
Informational Publication: IP 2006(27), IP 2006(30)


VOLUNTARY DISCLOSURE:

Statute: 12-2; 12-2d; 12-2e
Special Notice: SN 2009(4), SN 2009(5)
Announcement: AN 98(2); AN 2004(5); AN 2004(7)
Informational Publication: IP 2010(18)


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W


WATER COMPANIES: (see UTILITY COMPANIES GROSS EARNINGS TAX)


Effective Date: Effective July 1, 2014.


Effect on Other Documents: Informational Publication 2014(6.2) modifies and supersedes Informational Publication 2013(6.1), which may not be relied upon on or after the date of issuance of this Informational Publication.


Effect of This Document: An Informational Publication issued by the Department of Revenue Services (DRS) addresses frequently asked questions about a current position, policy, or practice, usually in a less technical question and answer format.


For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit anytime by calling 860-297-4911.


Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.


Paperless Filing/Payment Methods (fast, easy, free, and confidential):

  • Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.
  • File Electronically: You can get first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.
  • Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.

DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures. DRS E-Alerts provide information for employer’s withholding tax, TSC-BUS Online Filing Alerts, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select e-alerts from the left navigation bar.


IP 2014(6.2)
Topical Index: Misc. Taxes and Admin. Topics
Issued:
Replaces: IP 2014(6.1), issued 04/01/2014