Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217s-9
Certification of eligible credit
Official textportal.ct.govlast amended
The department will issue to each qualified corporation that has claimed a credit, written notification designating the amount that may be claimed on the corporation's corporate business tax return. For income years commencing prior to January 1, 1998, the department will instruct the corporation regarding which income year the corporation shall take the credit against its tax. For income years commencing on or after January 1, 1998, the corporation shall take the credit against its tax for the income year in which it incurred the expenditures.
Amendment history
April 1, 1999
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 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