Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-217y-1
Definitions
As used in sections 12-217y-1 through 12-217y-8, inclusive, of the Regulations of Connecticut State Agencies:
# (1)
''Application period'' means July 1 through December 31;
# (2)
''Business firm'' means a ''business firm,'' as defined in section 12-217y of the Connecticut General Statutes;
# (3)
''Commissioner'' or ''Labor Commissioner'' means the Commissioner of the Connecticut Department of Labor;
# (4)
''Department'' means the Connecticut Department of Labor;
# (5)
''Employed'' means being in the service of another under any contract of hire creating the relationship of employer and employee or participating in a job training program approved by the Labor Commissioner, as defined in subsection
(8) of this section;
# (6)
''Fiscal year'' means the State's fiscal year, which begins July 1 and ends June 30;
# (7)
''Income year'' means a specific twelve month period conforming to a taxable year established by the business firm for tax purposes under Chapter 208 of the Connecticut General Statutes;
# (8)
''Job training program approved by the Labor Commissioner'' means (A) training that is sponsored or approved by the State Department of Labor, (B) any training approved pursuant to Section 31-236b-1 of the Regulations of Connecticut State Agencies, or (C) training that is sponsored by any other department of state or federal government or municipality or regional workforce development board established under section 31-3k of the Connecticut General Statutes in the State, or any labor organization, or private employer which provides the individual with educational and/or skill development opportunities to enhance the individual's employability and meets the approval of the Commissioner;
# (9)
''Qualifying employee'' means, for purposes of fiscal year 2000 or with respect to the business firm's income year commencing in 2000 or thereafter, any employee who, upon the initial hiring of such employee, is employed not less than thirty hours per week for a full calendar month by the same business firm and who, at the time of being hired by such firm, is and has been receiving benefits from the temporary family assistance program for more than nine consecutive months immediately preceding the date of hire;
# (10)
''Temporary family assistance program'' means the program described in § 17b-112 of the Connecticut General Statutes;
# (11)
''United States Mail'' means mail delivered by the United States Postal Service or by any delivery service designated by the Secretary of the Treasury of the United States pursuant to Section 7502 of the Internal Revenue Code of 1986, or any subsequent corresponding Internal Revenue Code of the United States, as from time to time amended. Any reference in sections 12-217y-1 to 12-217y-8, inclusive, of the Regulations of Connecticut State Agencies to a postmark made by the United States Postal Service shall be treated as including a reference to any date recorded or marked in the manner described in said Section 7502 of said Internal Revenue Code by a designated delivery service, and any reference in sections 12-217y-1 to 12-217y-8, inclusive, of the Regulations of Connecticut State Agencies to United States registered or certified mail shall be treated as including a reference to any substantially equivalent service provided by a designated delivery service; and
Department of Labor
# (12)
''Work site'' means a distinct geographical location secured by the business firm where employment is regularly performed.
Amendment history
October 5, 2000
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-219a-1 · Definitions
- 12-221a-1 · Alternate method of apportionment