Regulations of Connecticut State Agencies — Title 12
383 sections.
- 12-1b-14 Contested cases
- 12-2-1 Repealed, December 18, 1980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- 12-2-2 Repealed, December 18, 1980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- 12-2-3 Repealed, December 18, 1980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- 12-2-4 Repealed, December 18, 1980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- 12-2-5 Repealed, December 18, 1980
- 12-2-5a Repealed, April 6, 2000
- 12-2-6 Repealed, December 18, 1980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
- 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
- 12-3a-1 Waiver of certain penalties
- 12-3b-1 Guidelines for the abatement of taxes
- 12-9-1 Penalty forfeit
- 12-9-2 Penalty waiver procedures
- 12-19b-1 Penalty forfeit
- 12-19b-2 Penalty waiver procedures
- 12-20b-1 Penalty forfeit
- 12-20b-2 Penalty waiver procedures
- 12-34a-1 Repealed, April 6, 2000
- 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
- 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
- 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
- 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
- 12-94a-1 Penalty forfeit
- 12-94a-2 Penalty waiver procedure
- 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
- 12-120-1 Penalty forfeit
- 12-120-2 Penalty waiver procedures
- 12-129b-1 Penalty forfeit
- 12-129b-2 Penalty waiver procedure
- 12-129d-1 Penalty forfeit
- 12-129d-2 Penalty waiver procedure
- 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
- 12-170f-1 Penalty forfeit
- 12-170f-2 Penalty waiver procedure
- 12-204c-1 Estimated tax payments for short years
- 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 Repealed, February 25, 2000
- 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
- 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
- 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 Repealed, August 3, 2001
- 12-225-2 Adjustments to net income resulting from subtraction of
- 12-226-1 Repealed, August 3, 2001
- 12-226a-1 Adjustments by commissioner
- 12-233-1 Repealed, February 25, 2000
- 12-236-1 Repealed, February 25, 2000
- 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
- 12-242b-1 (a) Repealed, August 3, 2001
- 12-242d-1 Estimated payments for short years
- 12-242d-2 Repealed, August 3, 2001
- 12-268m-1 Repealed
- 12-289-1 Licenses for cigarette vending machines
- 12-293a-1 Distributor's customer lists
- 12-293a-2 Annual report by certain distributors or dealers
- 12-300-1 Redemption of stamps
- 12-300-2 Exchange of stamps
- 12-302-1 Affixing of stamps by distributor
- 12-303-1 Affixing of stamps by dealer
- 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
- 12-314a-1 Authorized distribution of sample packages of cigarettes
- 12-330n-1 Records
- 12-330n-2 Schedule required under 2000 Conn. Pub. Acts 208
- 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
- 12-366-1 Release of succession tax liens by probate court; real property
- 12-382-1 Transfer, payment or delivery of property without the consent
- 12-398-1 Release of estate tax liens by probate court
- 12-405c-1 Repealed, April 6, 2000
- 12-408-1 Worthless accounts receivable
- 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
- 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
- 12-455-1 Repealed, December 18, 1980
- 12-455a-1 Computation of tax on motor vehicle fuels in gaseous form
- 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
- 12-484-1 Annual affidavit by carrier exclusively operating within this
- 12-487-1 Repealed, July 29, 1985
- 12-487-1a Repealed, April 11, 2006
- 12-487-2 Repealed, April 6, 2000
- 12-493-1 School bus
- 12-494-1 Definitions
- 12-494-2 Illustrations
- 12-494-3 Returns
- 12-517-1 Repealed, April 6, 2000
- 12-562-1a Definitions
- 12-562-2a Creation and authority
- 12-562-3a The gaming policy boardÐorganization, functions, course
- 12-562-4a Division of Special RevenueÐorganization, 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
- 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
- 12-571-9a Repealed, December 6, 1994
- 12-578-1 Registration and license fees
- 12-584-1 Disclosure of financial information
- 12-585-1 Division investigation expenses
- 12-602-1 Repealed, May 17, 1983
- 12-602-1a Definitions
- 12-602-2 Credits and deductions
- 12-629-10 12-629-11
- 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
- 12-666-1 Unreimbursed surcharge; worthless accounts receivable
- 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
- 12-690-1 Persons required by regulation to file documents electronically
- 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
- 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
- 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
- 12-722-1 Estimated tax payments by husband and wife. Change of status. Death of a spouse
- 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
- 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
- 12-731-1 Mathematical errors
- 12-734-1 Liens
- 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
- 12-742-1 Offset of refunds against certain debts or obligations