Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-701(a)(2)-1
Nonresident of this state
# (a)
For Connecticut income tax purposes, a ''nonresident of this state'' or ''nonresident individual'' is anyone who is not a resident, as defined in § 12-701(a)(1)-1 of Part I, or a ''part-year resident of this state'', as defined in Section 12-701(a)(3) of the general statutes. Except where these sections specifically provide otherwise, references to nonresident individuals may be equally applicable to nonresident aliens.
# (b)
While this section pertains to Section 12-701(a)(2) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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
- 12-701(a)(2)-1 · Nonresident of this state
- 12-701(a)(4)-1 · Resident trust or estate
- 12-701(a)(6)-1 · Change of residence of trust
- 12-701(a)(9)-1 · Connecticut taxable income of a resident trust or…
- 12-701(a)(10)-1 · Definition of Connecticut fiduciary adjustment
- 12-701(a)(10)-2 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-3 · Modifications comprising the Connecticut fiduciary
- 12-701(a)(10)-4 · Treatment of set-asides for charitable purposes
- 12-701(a)(11)-1 · Estimated tax
- 12-701(a)(12)-1 · Required annual payment
- 12-701(a)(20)-1 · Connecticut adjusted gross income of a resident…
- 12-701(a)(20)-2 · Modifications increasing federal adjusted gross income
- 12-701(a)(20)-3 · Modifications reducing federal adjusted gross income