Regulations of Connecticut State Agencies — Title 12

Implementing CGS § 12-1b

• 12-1b-14 Contested cases

Implementing CGS § 12-2

• 12-2-1 Repealed, December 18, 1980
• 12-2-1a Description
• 12-2-2 Repealed, December 18, 1980
• 12-2-2a Conferences and hearings
• 12-2-3 Repealed, December 18, 1980
• 12-2-3a Procedure for requesting the promulgation, amending or repeal
• 12-2-4 Repealed, December 18, 1980
• 12-2-4a Petition for declaratory ruling
• 12-2-5 Repealed, December 18, 1980
• 12-2-5a Repealed, April 6, 2000
• 12-2-6 Repealed, December 18, 1980
• 12-2-7 Reserved
• 12-2-8 Notice concerning dissolution
• 12-2-9 Request by a purchser for a clearance certificate pertaining to
• 12-2-10 Request for disclosure of confidential information
• 12-2-11 Waiver of penalties not in excess of one hundred dollars
• 12-2-12 Recordkeeping and record retention

Implementing CGS § 12-2b

• 12-2b-1 Definitions
• 12-2b-2 Certification of companies
• 12-2b-3 Form, content and filing of applications
• 12-2b-4 Annual reports
• 12-2b-5 Renewal of certification
• 12-2b-6 Certification of employees
• 12-2b-7 Non-certified employees. Temporary certification
• 12-2b-8 Application for certification. Qualifications
• 12-2b-9 Examinations
• 12-2b-10 Waiver of examination requirement
• 12-2b-11 Issuance of certificate. Renewal of certification
• 12-2b-12 Continuing education requirements
• 12-2b-13 Revocation, suspension or denial of a renewal of certification
• 12-2b-15 Conduct of hearings in contested cases
• 12-2b-16 Final decision in contested cases
• 12-2b-17 Investigation
• 12-2b-18 Form and filing. Content
• 12-2b-19 Disposition of complaints

Implementing CGS § 12-3a

• 12-3a-1 Waiver of certain penalties

Implementing CGS § 12-3b

• 12-3b-1 Guidelines for the abatement of taxes

Implementing CGS § 12-9

• 12-9-1 Penalty forfeit
• 12-9-2 Penalty waiver procedures

Implementing CGS § 12-19b

• 12-19b-1 Penalty forfeit
• 12-19b-2 Penalty waiver procedures

Implementing CGS § 12-20b

• 12-20b-1 Penalty forfeit
• 12-20b-2 Penalty waiver procedures

Implementing CGS § 12-34a

• 12-34a-1 Repealed, April 6, 2000

Implementing CGS § 12-40a

• 12-40a-5 Definitions
• 12-40a-6 Assessor certification
• 12-40a-7 Assessor certification - prescribed education program
• 12-40a-8 Prescribed education program - waiver provisions
• 12-40a-9 Comprehensive examinations
• 12-40a-10 Examination application procedure
• 12-40a-11 Recertification - continuing education requirements
• 12-40a-12 Assessor recertification - renewal certificates

Implementing CGS § 12-62f

• 12-62f-1 Definitions
• 12-62f-2 Grant-in-aid eligibility
• 12-62f-3 Data management module
• 12-62f-4 Valuation module
• 12-62f-5 Assessment administration module
• 12-62f-6 Tax collection module

Implementing CGS § 12-62i

• 12-62i-1 Definitions
• 12-62i-2 General provisions
• 12-62i-3 Ratio testing standards
• 12-62i-4 Procedural testing standards
• 12-62i-5 Certification
• 12-62i-6 Administration of penalty
• 12-62i-7 Appeals
• 12-62i-8 Effective date

Implementing CGS § 12-81g

• 12-81g-1 Definitions
• 12-81g-2 Application and determination of eligibility
• 12-81g-3 Reimbursement to municipalities
• 12-81g-4 Penalty forfeit
• 12-81g-5 Penalty waiver procedures

Implementing CGS § 12-94a

• 12-94a-1 Penalty forfeit
• 12-94a-2 Penalty waiver procedure

Implementing CGS § 12-107d

• 12-107d-1 Definitions
• 12-107d-2 Training, certification and conduct of foresters in evaluating
• 12-107d-3 Standards for forest land classification
• 12-107d-4 Qualified forester's report
• 12-107d-5 Inspections by the state forester

Implementing CGS § 12-120

• 12-120-1 Penalty forfeit
• 12-120-2 Penalty waiver procedures

Implementing CGS § 12-129b

• 12-129b-1 Penalty forfeit
• 12-129b-2 Penalty waiver procedure

Implementing CGS § 12-129d

• 12-129d-1 Penalty forfeit
• 12-129d-2 Penalty waiver procedure

Implementing CGS § 12-130a

• 12-130a-1 Tax collector certification
• 12-130a-2 Eligibility requirements
• 12-130a-3 C.C.M.C. courses
• 12-130a-4 Comprehensive examination application procedure
• 12-130a-5 Experience requirements for C.C.M.C. designation

Implementing CGS § 12-170aa

• 12-170aa-1 Application for reimbursement
• 12-170aa-2 Notification, reconsideration and certification of reimbursement
• 12-170aa-3 Penalty forfeit
• 12-170aa-4 Penalty waiver procedures

Implementing CGS § 12-170f

• 12-170f-1 Penalty forfeit
• 12-170f-2 Penalty waiver procedure

Implementing CGS § 12-204c

• 12-204c-1 Estimated tax payments for short years

Implementing CGS § 12-213

• 12-213-1 Definitions
• 12-213-2 Prohibition against double deductions and/or exclusions

Implementing CGS § 12-214

• 12-214-1 Carrying on, or having the right to carry on, business
• 12-214-2 Companies exempt from tax

Implementing CGS § 12-217

• 12-217-1 Carryovers
• 12-217-2 Repealed, February 25, 2000

Implementing CGS § 12-217g

• 12-217g-1 Authority
• 12-217g-2 Definitions
• 12-217g-3 Eligibility
• 12-217g-4 Method of computation
• 12-217g-5 Limitations
• 12-217g-6 Registration procedures
• 12-217g-7 Application
• 12-217g-8 Prescribed data format submission
• 12-217g-9 Certification of tax credit
• 12-217g-10 Tax years eligible

Implementing CGS § 12-217jj

• 12-217jj-1 Statement of purpose
• 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
• 12-217jj-5 Fiscal and accounting requirements
• 12-217jj-6 Application for issuance of a film production tax credit
• 12-217jj-7 Detailed cost report
• 12-217jj-8 Allocation of costs
• 12-217jj-9 Limitations on allowable expenses and costs
• 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
• 12-217jj-13 Transfers of tax credits

Implementing CGS § 12-217kk

• 12-217kk-1 Statement of purpose
• 12-217kk-2 Definitions
• 12-217kk-3 Application for eligibility certification as state-certified
• 12-217kk-4 Estimated cost report
• 12-217kk-5 Review and disposition of application for eligibility certification as a state-certified project; liability insurance
• 12-217kk-6 Project progress reports; document submission
• 12-217kk-7 Lapse of eligibility certification; surety bond
• 12-217kk-8 Application for issuance of state-certified project tax
• 12-217kk-9 Limitation on eligible expenditures
• 12-217kk-10 Scope of and procedures for state-certified project audit
• 12-217kk-11 Disposition of application for tax credit voucher
• 12-217kk-12 Confidentiality of application information and documents
• 12-217kk-13 Transfers of tax credits

Implementing CGS § 12-217ll

• 12-217ll-1 Statement of purpose
• 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
• 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
• 12-217ll-10 Disposition of application for tax credit vouchers
• 12-217ll-11 Confidentiality of application information and documents
• 12-217ll-12 Transfers of tax credits

Implementing CGS § 12-217s

• 12-217s-1 Definitions
• 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
• 12-217s-10 Document production and record keeping

Implementing CGS § 12-217y

• 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

Implementing CGS § 12-218

• 12-218-1 Definitions
• 12-218-2 Derivation of income or loss
• 12-218-3 Apportionment fraction

Implementing CGS § 12-219a

• 12-219a-1 Definitions

Implementing CGS § 12-221a

• 12-221a-1 Alternate method of apportionment

Implementing CGS § 12-223a

• 12-223a-1 Combined tax
• 12-223a-2 Combined operating loss

Implementing CGS § 12-225

• 12-225-1 Repealed, August 3, 2001
• 12-225-2 Adjustments to net income resulting from subtraction of

Implementing CGS § 12-226

• 12-226-1 Repealed, August 3, 2001

Implementing CGS § 12-226a

• 12-226a-1 Adjustments by commissioner

Implementing CGS § 12-233

• 12-233-1 Repealed, February 25, 2000

Implementing CGS § 12-236

• 12-236-1 Repealed, February 25, 2000

Implementing CGS § 12-242

• 12-242-1 Repealed, July 21, 1982
• 12-242-4 Amortization of bond premiums
• 12-242-8 Changes of accounting period
• 12-242-9 Changes of accounting basis
• 12-242-10 The nondeductibility of funds which escheat to the state
• 12-242-11 Repealed, February 25, 2000

Implementing CGS § 12-242b

• 12-242b-1 (a) Repealed, August 3, 2001

Implementing CGS § 12-242d

• 12-242d-1 Estimated payments for short years
• 12-242d-2 Repealed, August 3, 2001

Implementing CGS § 12-268m

• 12-268m-1 Repealed

Implementing CGS § 12-289

• 12-289-1 Licenses for cigarette vending machines

Implementing CGS § 12-293a

• 12-293a-1 Distributor's customer lists
• 12-293a-2 (Effective January 24, 1986. Renumbered and amended, December 5, 2003. See § 12-293a(a)-1.)
• 12-293a(a)-1 Annual report in lieu of monthly reports for certain distributors
• 12-293a(c)-1 Repealed April 11, 2006

Implementing CGS § 12-300

• 12-300-1 Redemption of stamps
• 12-300-2 Exchange of stamps

Implementing CGS § 12-302

• 12-302-1 Affixing of stamps by distributor

Implementing CGS § 12-303

• 12-303-1 Affixing of stamps by dealer

Implementing CGS § 12-313

• 12-313-3a Repealed, April 6, 2000
• 12-313-4a Redemption of stamps
• 12-313-5a Exchange of stamps
• 12-313-6a Affixing of stamps by distributor
• 12-313-7a Affixing of stamps by dealer
• 12-313-8a Licenses required for temporary stand
• 12-313-9a Inventories
• 12-313-10a Purchase of stamps
• 12-313-11a Records
• 12-313-12a Sales, exchanges and transfers of unstamped packages of
• 12-313-13a Computation of cost
• 12-313-14a Nonresident distributors
• 12-313-15a Receipt and distribution of sample packages of cigarettes
• 12-313-16a Delivery by distributors to agents
• 12-313-17a Schedule required under 2000 Conn. Pub. Acts 208
• 12-313-18a Definitions

Implementing CGS § 12-314a

• 12-314a-1 Authorized distribution of sample packages of cigarettes

Implementing CGS § 12-330n

• 12-330n-1 Records
• 12-330n-2 Schedule required under 2000 Conn. Pub. Acts 208

Implementing CGS § 12-341b

• 12-341b-1 Value of taxable reversionary interest

Implementing CGS § 12-349

• 12-349-1 Payments under retirement or pension plan, trust or contract

Implementing CGS § 12-359

• 12-359-1 Summary of insurance or annuity contract to be filed in probate court

Implementing CGS § 12-364

• 12-364-1 Release of succession tax liens by probate court; real property

Implementing CGS § 12-366

• 12-366-1 Release of succession tax liens by probate court; real property

Implementing CGS § 12-382

• 12-382-1 Transfer, payment or delivery of property without the consent

Implementing CGS § 12-398

• 12-398-1 Release of estate tax liens by probate court

Implementing CGS § 12-405c

• 12-405c-1 Repealed, April 6, 2000

Implementing CGS § 12-405l

• 12-405l-3 Repealed, December 19, 1984

Implementing CGS § 12-407

• 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
• 12-407(2)(i)(DD)-1 Repair or maintenance services to tangible personal
• 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
• 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
• 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

Implementing CGS § 12-408

• 12-408-1 Worthless accounts receivable

Implementing CGS § 12-410

• 12-410(5)-1 Resale of services

Implementing CGS § 12-411

• 12-411(14)-1 Resale of services excluded from use tax

Implementing CGS § 12-412

• 12-412(18)-1 Materials, tools and fuel used directly in an industrial
• 12-412(34)-1 Machinery used directly in a manufacturing production
• 12-412(63)-1 Farmer tax exemption permits

Implementing CGS § 12-426

• 12-426-1 Resale certificates
• 12-426-2 Barbers, beauty shop operators, bootblacks, launderers and
• 12-426-3 Repealed, March 5, 2003
• 12-426-4 Florists
• 12-426-5 Repealed, July 28, 1987
• 12-426-5a Funeral establishments
• 12-426-6 Circulating libraries
• 12-426-9 Repealed, April 4, 1972
• 12-426-10 Repealed, April 7, 1980
• 12-426-10a Repealed, December 26, 1985
• 12-426-11 Repealed, April 7, 1980
• 12-426-11b Repealed, April 23, 1991
• 12-426-12 Repealed, April 6, 2000
• 12-426-13 Medicines by prescription
• 12-426-14 Oxygen, blood, artificial devices and aids, crutches and wheelchairs
• 12-426-15 Repealed, April 6, 2000
• 12-426-16 Repealed, April 7, 1980
• 12-426-16a Sales of or transfers of title to motor vehicles, snowmobiles,
• 12-426-17 Casual or isolated sales
• 12-426-18 Contractors and subcontractors
• 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 Repealed, August 22, 2000
• 12-426-24 Annual tax returns for certain sellers
• 12-426-25 Leasing and rental of tangible personal property
• 12-426-26 Repealed, April 23, 1991
• 12-426-27 Enumerated services
• 12-426-28 Repealed, November 22, 1985
• 12-426-28a Repealed, April 6, 2000
• 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

Implementing CGS § 12-430

• 12-430(7)-1 Nonresident contractors

Implementing CGS § 12-431

• 12-431(b)-1 Presumed total purchase price of motor vehicle purchased

Implementing CGS § 12-449

• 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

Implementing CGS § 12-455

• 12-455-1 Repealed, December 18, 1980

Implementing CGS § 12-455a

• 12-455a-1 Computation of tax on motor vehicle fuels in gaseous form

Implementing CGS § 12-480

• 12-480-1 Repealed, July 29, 1985
• 12-480-1a Claims for credit
• 12-480-2 Repealed, July 29, 1985
• 12-480-2a Claims for refund

Implementing CGS § 12-484

• 12-484-1 Annual affidavit by carrier exclusively operating within this

Implementing CGS § 12-487

• 12-487-1 Repealed, July 29, 1985
• 12-487-1a Repealed, April 11, 2006
• 12-487-2 Repealed, April 6, 2000

Implementing CGS § 12-493

• 12-493-1 School bus

Implementing CGS § 12-494

• 12-494-1 Definitions
• 12-494-2 Illustrations
• 12-494-3 Returns

Implementing CGS § 12-517

• 12-517-1 Repealed, April 6, 2000

Implementing CGS § 12-562

• 12-562-1a Definitions
• 12-562-2a Creation and authority
• 12-562-3a The gaming policy board—organization, functions, course
• 12-562-4a Division of Special Revenue—organization, functions, course
• 12-562-5a Location of principal offices
• 12-562-6a Public information
• 12-562-7a Procedure governed
• 12-562-8a Waiver of rules
• 12-562-9a Construction and amendment
• 12-562-10a Computation of time
• 12-562-11a Extension of time
• 12-562-12a Effect of filing
• 12-562-13a Consolidation of proceedings
• 12-562-14a Ex parte communication
• 12-562-15a Date of filing
• 12-562-16a Repealed, June 4, 1999
• 12-562-17a Signatures
• 12-562-18a Formal requirements as to documents and other papers filed
• 12-562-19a Service
• 12-562-20a Designation of parties
• 12-562-21a Application to be designated a party
• 12-562-22a Participation by nonparties
• 12-562-23a Participation by persons admitted to participate as intervenors
• 12-562-24a Procedure concerning added parties
• 12-562-25a Status of party and of intervenor as party in interest
• 12-562-26a Representation of parties and intervenors
• 12-562-27a Place of hearings
• 12-562-28a Repealed, June 4, 1999
• 12-562-29a Notice of hearings
• 12-562-30a General provisions
• 12-562-31a Witnesses, subpoenas, and production of records
• 12-562-32a Rules of evidence
• 12-562-33a Filing of added exhibits and testimony
• 12-562-34a Uncontested disposition of case
• 12-562-35a Record in a contested case
• 12-562-36a Final decision in a contested case
• 12-562-37a Transcript of contested case proceedings
• 12-562-38a Scope and applicability
• 12-562-39a Opportunity to show compliance
• 12-562-40a Summary suspension
• 12-562-41a Disposition by consent decree
• 12-562-42a Conduct of show cause hearings
• 12-562-43a Notice and manner of service
• 12-562-44a Default
• 12-562-45a Continuances, extensions of time
• 12-562-46a Appeals under sections 12-574 (i) and 12-574 (j)
• 12-562-47a Authority to promulgate regulations
• 12-562-48a Form of petition
• 12-562-49a Procedure after petition filed
• 12-562-50a Procedure for the issuance, amendment or repeal of a regulation
• 12-562-51a General rule
• 12-562-52a Form of petition for declaratory ruling
• 12-562-53a Procedure after petition for declaratory ruling filed
• 12-562-54a Investigations and inspections
• 12-562-55a Investigative hearings or inquiries
• 12-562-56a Personal data

Implementing CGS § 12-568a

• 12-568a-1 Definitions, constructions, interpretations
• 12-568a-2 General provisions
• 12-568a-3 The Gaming Policy Board
• 12-568a-4 Division of Special Revenue
• 12-568a-5 Purchasers
• 12-568a-6 Lottery sales agent
• 12-568a-7 Special lottery sales agents
• 12-568a-8 Lottery sales
• 12-568a-9 Obligations of licensed agents
• 12-568a-10 Lottery sales agent employees
• 12-568a-11 Accountability
• 12-568a-12 Proceeds, CLC property
• 12-568a-13 Agent delinquencies
• 12-568a-14 Sales suspension
• 12-568a-15 Summary suspension
• 12-568a-16 Occupational badges and licenses
• 12-568a-17 Violations of rules and regulations
• 12-568a-18 Requirements of the CLC
• 12-568a-19 Financial reporting
• 12-568a-20 Security
• 12-568a-21 Instant ticket vending machines
• 12-568a-22 Management information system (MIS)
• 12-568a-23 Internal control system (ICS)
• 12-568a-24 Executive director's decisions

Implementing CGS § 12-571

• 12-571-9a Repealed, December 6, 1994

Implementing CGS § 12-574

• 12-574-A1 General provisions
• 12-574-A2 Definitions, constructions, interpretations
• 12-574-A3 Commission on special revenue
• 12-574-A4 Executive secretary
• 12-574-A5 Executive director
• 12-574-A6 Application for license to conduct meeting
• 12-574-A7 Requirements of association
• 12-574-A8 Equipment and facilities
• 12-574-A9 Occupational licenses
• 12-574-A10 Telephone and telegraph
• 12-574-A11 Accounting
• 12-574-A12 Uncashed tickets
• 12-574-A13 Remittance of monies accrued from underpayment in the
• 12-574-A14 Pari-mutuel operations
• 12-574-A15 Daily double
• 12-574-A16 Application for quinella, exacta, trifecta, superfecta
• 12-574-A17 Quinella
• 12-574-A18 Exacta
• 12-574-A19 Trifecta
• 12-574-A20 Superfecta
• 12-574-A21 Violations of rules and regulations
• 12-574-A22 Officials of meeting
• 12-574-A23 Stewards
• 12-574-A24 Starter
• 12-574-A25 Placing judges
• 12-574-A26 Racing secretary, handicapper
• 12-574-A27 Clerk of the scales
• 12-574-A28 Paddock judge
• 12-574-A29 Patrol judges
• 12-574-A30 Timer
• 12-574-A31 Veterinarians
• 12-574-A32 Horse identifier
• 12-574-A33 Drugs and medication
• 12-574-A34 Testing
• 12-574-A35 Security
• 12-574-A36 Jockeys
• 12-574-A37 Apprentice jockeys
• 12-574-A38 Jockey agent
• 12-574-A39 Valet
• 12-574-A40 Owners and trainers
• 12-574-A41 Partnerships
• 12-574-A42 Stable names
• 12-574-A43 Rules of the race
• 12-574-A44 Colors and numbers
• 12-574-A45 Starting
• 12-574-A46 Weighing out
• 12-574-A47 Weighing in
• 12-574-A48 Scale of weights
• 12-574-A49 Entries, subscriptions, declarations and acceptances for
• 12-574-A50 Produce races
• 12-574-A51 Claiming races
• 12-574-A52 Estimated winnings
• 12-574-A53 Dead heats, purses
• 12-574-A54 Penalties and allowances
• 12-574-A55 Corrupt practices and disqualification of persons
• 12-574-A56 Disputes, objections, appeals
• 12-574-B1 General provisions
• 12-574-B2 Definitions, constructions, interpretations
• 12-574-B3 Commission on special revenue
• 12-574-B4 Executive secretary
• 12-574-B5 Executive director
• 12-574-B6 Application for license to conduct meeting
• 12-574-B7 Requirements of association
• 12-574-B8 Equipment and facilities
• 12-574-B9 Occupational licenses
• 12-574-B10 Telephone and telegraph
• 12-574-B11 Accounting
• 12-574-B12 Uncashed tickets
• 12-574-B13 Remittance of monies accrued from underpayment in the
• 12-574-B14 Pari-mutuel operations
• 12-574-B15 Daily double
• 12-574-B16 Application for quinella, exacta, trifecta, superfecta
• 12-574-B17 Quinella
• 12-574-B18 Exacta
• 12-574-B19 Trifecta
• 12-574-B20 Superfecta
• 12-574-B21 Violations of rules and regulations
• 12-574-B22 Race officials
• 12-574-B23 Tracks
• 12-574-B24 Veterinarians
• 12-574-B25 Identification of horses
• 12-574-B26 Drugs and medication
• 12-574-B27 Testing
• 12-574-B28 Owners, drivers, trainers and grooms
• 12-574-B29 Eligibility and classification
• 12-574-B30 Claiming races
• 12-574-B31 Stakes and futurities
• 12-574-B32 Entries
• 12-574-B33 Entries and starters required, split races
• 12-574-B34 Declaration to start and drawing horses
• 12-574-B35 Postponement
• 12-574-B36 Starting
• 12-574-B37 Placing, conditions and purse
• 12-574-B38 Time and records
• 12-574-B39 Racing, farm, corporate or stable names
• 12-574-B40 Racing and track rules
• 12-574-B41 Decorum
• 12-574-B42 Fines, suspensions, expulsions and appeals
• 12-574-B43 Protests
• 12-574-B44 Security
• 12-574-E1 General provisions
• 12-574-E2 Definitions
• 12-574-E3 Association licenses
• 12-574-E4 Affiliate, totalisator, concessionaire, and vendor licenses
• 12-574-E5 Occupational licenses
• 12-574-E6 Regulation of licensees, penalties
• 12-574-E7 Conditional licenses; limitations on outstanding licenses
• 12-574-F1 Definitions, constructions, interpretations
• 12-574-F2 General provisions
• 12-574-F3 Operating dates, times, and number of games or races
• 12-574-F4 Requirements of associations
• 12-574-F5 Facility operations
• 12-574-F6 Communication lines
• 12-574-F7 General rules of wagering
• 12-574-F8 Financial reporting
• 12-574-F9 Pari-mutuel operations
• 12-574-F10 Uncashed tickets
• 12-574-F11 Underpayments, fines, remittance
• 12-574-F12 Officials
• 12-574-F13 Board of administrative judges for jai alai and greyhound
• 12-574-F14 Security
• 12-574-F15 Patron complaints
• 12-574-F16 Violations of rules and regulations
• 12-574-F17 Corrupt practices and disqualification of persons
• 12-574-F18 Appearance of licensees as witnesses at hearings
• 12-574-F19 Formal ejection of persons
• 12-574-F20 Disorderly conduct
• 12-574-F21 Requirements of greyhound association
• 12-574-F22 Equipment and facilities for greyhound racing
• 12-574-F23 Judges
• 12-574-F24 Starter
• 12-574-F25 Racing secretary
• 12-574-F26 Clerk of the scales
• 12-574-F27 Paddock judge
• 12-574-F28 Kennel master duties
• 12-574-F29 Timer for races
• 12-574-F30 Chart writer
• 12-574-F31 Veterinarians
• 12-574-F32 Drugs and medication
• 12-574-F33 Testing
• 12-574-F34 Contract kennel owners
• 12-574-F35 Trainers
• 12-574-F36 Greyhound owner
• 12-574-F37 Lead-outs
• 12-574-F38 Registration
• 12-574-F39 Kennel names
• 12-574-F40 The race
• 12-574-F41 Weights and weighing
• 12-574-F42 Entries
• 12-574-F43 Grading
• 12-574-F44 Qualifying time
• 12-574-F45 Schooling
• 12-574-F46 Declarations
• 12-574-F47 Scratches
• 12-574-F48 Dead-heats - purses
• 12-574-F49 Objections
• 12-574-F50 Requirements of a jai alai association
• 12-574-F51 Equipment and facilities
• 12-574-F52 Judges
• 12-574-F53 Players' manager
• 12-574-F54 Players
• 12-574-F55 Rules of the game
• 12-574-F56 Fouls
• 12-574-F57 OTB facility operations
• 12-574-F58 Pool calculations
• 12-574-F59 OTB pari-mutuel betting
• 12-574-F60 Telephone betting
• 12-574-F61 Greyhound partnerships and corporations
• 12-574-F62 Licensing
• 12-574-F63 Occupational badges and licenses
• 12-574-F64 Accounting system
• 12-574-F65 Pari-mutuel accounting, reporting and control

Implementing CGS § 12-578

• 12-578-1 Registration and license fees

Implementing CGS § 12-584

• 12-584-1 Disclosure of financial information

Implementing CGS § 12-585

• 12-585-1 Division investigation expenses

Implementing CGS § 12-602

• 12-602-1 Repealed, May 17, 1983
• 12-602-1a Definitions
• 12-602-2 Credits and deductions

Implementing CGS § 12-629

• 12-629-10

Implementing CGS § 12-638

• 12-638-1 Definitions
• 12-638-2 Deadlines
• 12-638-3 Agency overseeing implementation
• 12-638-4 Repealed, April 11, 2006
• 12-638-5 Proof of expenditures for charitable purposes
• 12-638-6 Person required to make expenditures; year in which credit
• 12-638-7 Carrybacks
• 12-638-8 Post-project audit

Implementing CGS § 12-666

• 12-666-1 Unreimbursed surcharge; worthless accounts receivable

Implementing CGS § 12-689

• 12-689-1 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
• 12-689-4 Timely initiation of electronic funds transfer

Implementing CGS § 12-690

• 12-690-1 Persons required by regulation to file documents electronically
• 12-690(c)-1 Signature alternative

Implementing CGS § 12-700

• 12-700(b)-1 Connecticut income tax imposed upon nonresident individuals
• 12-700(c)-1 Part-year resident individuals
• 12-700(c)-2 Part-year resident trusts

Implementing CGS § 12-701

• 12-701(a)(1)-1 Resident of this state
• 12-701(a)(2)-1 Nonresident of this state
• 12-701(a)(4)-1 Resident trust or estate
• 12-701(a)(6)-1 Change of residence of trust
• 12-701(a)(9)-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
• 12-701(a)(10)-3 Modifications comprising the Connecticut fiduciary
• 12-701(a)(10)-4 Treatment of set-asides for charitable purposes
• 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
• 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

Implementing CGS § 12-702

• 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
• 12-702(c)(1)-3 Enrolled member of federally recognized tribe

Implementing CGS § 12-704

• 12-704(a)-1 Resident or part-year resident credit for taxes paid to
• 12-704(a)-2 Limitations—general
• 12-704(a)-3 Limitations where credit is claimed for income taxes paid
• 12-704(a)-4 Definitions
• 12-704(b)-1 Amended Connecticut income tax return to report any
• 12-704(c)-1 Disallowance where credit is claimed against the income
• 12-704(d)-1 (Effective November 18, 1994; amended and renumbered to § 12-704 (c)-1, July 3, 2003)

Implementing CGS § 12-705

• 12-705(a)-1 Requirement of withholding
• 12-705(a)-2 Determining Connecticut income tax to be deducted and
• 12-705(a)-3 Certain supplemental compensation
• 12-705(a)-4 Withholding or exemption certificate
• 12-705(a)-5 Addition to or reduction from withholding
• 12-705(a)-6 Determining Connecticut income tax to be withheld on
• 12-705(a)-7 Wages paid through an agent, fiduciary or other person on
• 12-705(a)-8 Furnishing amended withholding or exemption certificate
• 12-705(b)-1 Professional athletes and entertainers
• 12-705(b)-2 Gambling winnings
• 12-705(b)-3 Withholding for resident individuals who are recipients of
• 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
• 12-705(c)-3 Voluntary withholding for military retirees
• 12-705(c)-4 Voluntary withholding for civil service retirees

Implementing CGS § 12-706

• 12-706(b)-1 Wage and tax statement
• 12-706(c)-1 Withheld amounts to be credited against income tax liability

Implementing CGS § 12-707

• 12-707-1 Schedule for filing withholding tax returns and payment of
• 12-707-2 Liability for tax
• 12-707-3 Withheld taxes trust fund

Implementing CGS § 12-708

• 12-708-1 Accounting period
• 12-708-2 Change of accounting period
• 12-708-3 Method of changing accounting period
• 12-708-4 Short taxable year resulting from a change in accounting
• 12-708-5 Connecticut returns of trusts, estates or partnerships for short
• 12-708-6 Accounting methods
• 12-708-7 Change of accounting method
• 12-708-8 Change other than from accrual to installment method of
• 12-708-9 Change from accrual to installment method of accounting

Implementing CGS § 12-711

• 12-711(b)-1 Connecticut adjusted gross income derived from or connected with sources within this state
• 12-711(b)-2 Income and deductions from Connecticut sources—general
• 12-711(b)-3 Items attributable to real or tangible personal property
• 12-711(b)-4 Business, trade, profession or occupation carried on in Connecticut
• 12-711(b)-5 Income from intangible personal property
• 12-711(b)-6 Deductions with respect to capital losses, passive activity
• 12-711(b)-7 Compensation not constituting income derived from Connecticut sources
• 12-711(b)-8 Rentals and gains from the sale or exchange of real property
• 12-711(b)-9 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
• 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
• 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
• 12-711(c)-3 Business, trade, profession or occupation carried on partly
• 12-711(c)-4 Allocation and apportionment of income from a business,
• 12-711(c)-5 Earnings of nonresident employees and officers rendering
• 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

Implementing CGS § 12-712

• 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

Implementing CGS § 12-713

• 12-713(a)-1 Connecticut taxable income derived from or connected with
• 12-713(a)-2 Share of a nonresident trust or estate in distributable net
• 12-713(a)-3 Items not in distributable net income of a nonresident trust
• 12-713(a)-4 Items derived from or connected with Connecticut sources

Implementing CGS § 12-714

• 12-714(a)-1 Share of a nonresident trust, estate or beneficiary in income
• 12-714(a)-2 Character of items
• 12-714(b)-1 Special rule where a trust or estate has no federal distributable net income

Implementing CGS § 12-715

• 12-715(a)-1 Modification of partnership items in partner's income tax
• 12-715(a)-2 Modification of S corporation items in shareholder's income
• 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

Implementing CGS § 12-716

• 12-716(a)-1 Allocating the Connecticut fiduciary adjustment among
• 12-716(b)-1 Method of attributing certain modifications among trust or

Implementing CGS § 12-717

• 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
• 12-717-5 Taxpayers to whom the special accrual rules apply
• 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
• 12-717(c)(4)-1 Special accruals not required in certain cases

Implementing CGS § 12-720

• 12-720(b)-1 Repealed, April 6, 2000
• 12-720(c)-1 Repealed, April 6, 2000
• 12-720(d)-1 Repealed, April 6, 2000

Implementing CGS § 12-721

• 12-721(a)-1 Repealed, April 6, 2000
• 12-721(b)-1 Repealed, April 6, 2000

Implementing CGS § 12-722

• 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 Repealed, February 10, 2004
• 12-722(b)-1 Repealed, February 10, 2004
• 12-722(c)-1 Repealed, April 6, 2000
• 12-722(d)(2)-1 Annualized income installments
• 12-722(f)-1 Repealed, February 10, 2004
• 12-722(g)-1 Repealed, February 10, 2004
• 12-722(h)-1 Repealed, February 10, 2004
• 12-722(i)-1 Repealed, April 6, 2000
• 12-722(j)-1 See § 12-722(d)(2)-1
• 12-722(n)-1 Installments due after date of death

Implementing CGS § 12-723

• 12-723-1 Extension of time for filing returns
• 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

Implementing CGS § 12-725

• 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

Implementing CGS § 12-726

• 12-726(a)-1 Informational return required from partnership
• 12-726(b)-1 Informational return required from S corporation

Implementing CGS § 12-727

• 12-727(a)-1 Filing on magnetic media
• 12-727(a)-2 Informational reporting by certain employers, payers or
• 12-727(b)-1 Timely-amended federal income tax returns
• 12-727(b)-2 Report of amended federal income or income tax withholding return
• 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 Repealed, March 8, 2006

Implementing CGS § 12-728

• 12-728(a)-1 Interest on deficiency assessments
• 12-728(a)-2 Penalties on deficiency assessments
• 12-728(b)-1 Notice of deficiency

Implementing CGS § 12-731

• 12-731-1 Mathematical errors

Implementing CGS § 12-732

• 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 after the three-year period

Implementing CGS § 12-733

• 12-733(a)-1 Notice of proposed deficiency
• 12-733(f)-1 Agreement extending time for assessing deficiency or claiming refund

Implementing CGS § 12-734

• 12-734-1 Liens

Implementing CGS § 12-735

• 12-735(a)-1 Penalties and interest
• 12-735(b)-1 Commissioner's assessment on best information
• 12-735(d)-1 Penalty for failure to file statement of payment to

Implementing CGS § 12-736

• 12-736(a)-1 Penalty on responsible person or persons

Implementing CGS § 12-739

• 12-739(d)-1 Application of reported overpayments

Implementing CGS § 12-740

• 12-740-1 Who must file a Connecticut income tax return
• 12-740-2 Returns by or for minors or persons under a disability
• 12-740-3 Returns by receivers
• 12-740-4 Returns for decedents
• 12-740-5 Filing of fiduciary income tax return
• 12-740-6 Connecticut income tax returns for short taxable periods
• 12-740-7 Returns must be made and filed even if not mailed by the
• 12-740-8 Filing of returns by nonresident aliens or persons who have
• 12-740(a)-1 Preamble and table of contents to Connecticut income tax
• 12-740(c)-1 Retention of records
• 12-740(c)-2 Records of employers and other persons required to file

Implementing CGS § 12-742

• 12-742-1 Offset of refunds against certain debts or obligations