Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217g-6
Registration procedures
# (a)
Each apprentice, in order to be considered eligible for tax credit purposes, must be enrolled in a qualified program with each apprenticeship agreement being submitted to the department for approval by the Commissioner.
# (b)
Existing procedures and policies for the awarding of advanced status to apprentices for previous experience will remain in effect. Time awarded in recognition of satisfactory completion of previous training is not eligible for a tax credit.
Apprentices with advance status beyond the first half of the apprenticeship are considered in computing the existing level of apprenticeships.
# (c)
After due process, in accordance with Chapter 54 of the Connecticut General
Statutes, a finding that the apprenticeship program is not in compliance with the prescribed standards shall be sufficient cause for revocation of tax credit eligibility.
Amendment history
May 9, 1980
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-217-2 · Repealed, February 25, 2000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
- 12-217jj-1 · Statement of purpose
- 12-217jj-2 · Definitions
- 12-217jj-3 · Application for certification as state-certified qualified…
- 12-217jj-4 · Disposition of application for certification as…
- 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