Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-638-7
Carrybacks
Official textportal.ct.govlast amended
The amount of tax credit allowed under section 12-632, 12-634, 12-635 or 12-
635a of the Connecticut General Statutes which is not exhausted in the year in which such credit must be claimed under section 12-638-6 of the Regulations of
Connecticut State Agencies must be carried back to the two immediately preceding income years (beginning with the earliest of such years).
Amendment history
December 19, 1984; amended April 11, 2006
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-602-1 · Repealed, May 17, 1983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
- 12-638-1 · 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- 12-638-4 · Repealed, April 11, 2006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…
- 12-690(c)-1 · Signature alternative
- 12-700(b)-1 · Connecticut income tax imposed upon nonresident…
- 12-700(c)-1 · Part-year resident individuals
- 12-700(c)-2 · Part-year resident trusts
- 12-701(a)(1)-1 · Resident of this state