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Regulations of Connecticut State Agencies — Title 12

Conn. Agencies Regs § 12-689-1

Definitions

Official textportal.ct.govlast amended 12 subsections

(a) For the purpose of sections 12-689-2, 12-689-3, and 12-689-4 of the Regulations of Connecticut State Agencies:

# (1)

''ACH'' or ''automated clearing house'' means a funds transfer system that is governed by the Operating Rules and the Operating Guidelines published by the National Automated Clearing House Association (ACH Rules) and that provides for the interbank clearing of electronic entries for participating banks;

# (2)

''ACH credit'' means an electronic transfer of funds cleared through the ACH system in which a taxpayer's bank, upon instructions from the taxpayer, originates an entry crediting the bank account designated by the department and debiting the taxpayer's bank account for the amount of the payment to the department;

# (3)

''ACH debit'' means an electronic transfer of funds cleared through the ACH system in which the department's designated agent, upon instructions from a taxpayer, originates an entry debiting the taxpayer's bank account and crediting the bank account designated by the department for the amount of the payment to the department;

# (4)

''Addenda record'' means information that is required by the department to be transmitted in an approved electronic format for the proper identification of a payment in an ACH credit transaction;

# (5)

''Business day'' means a day other than Saturday, Sunday or a legal holiday;

# (6)

''Commissioner'' means ''commissioner'' as defined in section 12-685 of the Connecticut General Statutes;

# (7)

''Department'' means ''department'' as defined in section 12-685 of the Connecticut General Statutes;

# (8)

''Electronic funds transfer'' or ''EFT'' means ''electronic funds transfer'' as defined in section 12-685 of the Connecticut General Statutes;

# (9)

''Legal holiday'' means ''legal holiday'' as defined in section 12-39a of the Connecticut General Statutes;

# (10)

''Person'' means ''person'' as defined in section 12-685 of the Connecticut General Statutes; and

# (11)

''Tax'' means ''tax'' as defined in section 12-685 of the Connecticut General Statutes.

Amendment history

April 18, 2000

Source: official regulations index (title 12 publishes as one PDF)

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Nearby sections (25 sections)
  1. 12-602-1a · Definitions
  2. 12-602-2 · Credits and deductions
  3. 12-629-10
  4. 12-638-1 · Definitions
  5. 12-638-2 · Deadlines
  6. 12-638-3 · Agency overseeing implementation
  7. 12-638-4 · Repealed, April 11, 2006
  8. 12-638-5 · Proof of expenditures for charitable purposes
  9. 12-638-6 · Person required to make expenditures; year in which credit
  10. 12-638-7 · Carrybacks
  11. 12-638-8 · Post-project audit
  12. 12-666-1 · Unreimbursed surcharge; worthless accounts receivable
  13. 12-689-1 · Definitions
  14. 12-689-2 · Means of electronic funds transfer approved by the department
  15. 12-689-3 · Notification of requirement to pay tax by electronic funds
  16. 12-689-4 · Timely initiation of electronic funds transfer
  17. 12-690-1 · Persons required by regulation to file documents…
  18. 12-690(c)-1 · Signature alternative
  19. 12-700(b)-1 · Connecticut income tax imposed upon nonresident…
  20. 12-700(c)-1 · Part-year resident individuals
  21. 12-700(c)-2 · Part-year resident trusts
  22. 12-701(a)(1)-1 · Resident of this state
  23. 12-701(a)(2)-1 · Nonresident of this state
  24. 12-701(a)(4)-1 · Resident trust or estate
  25. 12-701(a)(6)-1 · Change of residence of trust
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