Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-705(c)-1
Voluntary withholding other than by employers
Any person (other than an employer) who is not otherwise required to register to withhold Connecticut income tax may, pursuant to an agreement between such person and a payee who is a Connecticut resident individual (or a nonresident individual, where payment or payments shall be part of such individual's Connecticut adjusted gross income derived from or connected with sources within Connecticut), register solely for the purpose of withholding Connecticut income tax from payment or payments made to such payee. Where a person so registers, such person shall be treated as an employer required to register under this Part with respect to such payee while such agreement remains in effect.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-705(a)-2 · Determining Connecticut income tax to be deducted and
- 12-705(a)-3 · Certain supplemental compensation
- 12-705(a)-4 · Withholding or exemption certificate
- 12-705(a)-5 · Addition to or reduction from withholding
- 12-705(a)-6 · Determining Connecticut income tax to be withheld on
- 12-705(a)-7 · Wages paid through an agent, fiduciary or other person on
- 12-705(a)-8 · Furnishing amended withholding or exemption certificate
- 12-705(b)-1 · Professional athletes and entertainers
- 12-705(b)-2 · Gambling winnings
- 12-705(b)-3 · Withholding for resident individuals who are recipients of
- 12-705(b)-4 · Distributions
- 12-705(b)-5 · Liability of third parties paying wages
- 12-705(c)-1 · Voluntary withholding other than by employers
- 12-705(c)-2 · Voluntary withholding by employers
- 12-705(c)-3 · Voluntary withholding for military retirees
- 12-705(c)-4 · Voluntary withholding for civil service retirees
- 12-706(b)-1 · Wage and tax statement
- 12-706(c)-1 · Withheld amounts to be credited against income tax…
- 12-707-1 · Schedule for filing withholding tax returns and payment of
- 12-707-2 · Liability for tax
- 12-707-3 · Withheld taxes trust fund
- 12-708-1 · Accounting period
- 12-708-2 · Change of accounting period
- 12-708-3 · Method of changing accounting period
- 12-708-4 · Short taxable year resulting from a change in accounting