Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-711(b)-13
Income from vessels
# (a)
Connecticut adjusted gross income derived from or connected with sources within this state does not include charter money or freight or passage payments with respect to a vessel that is operated exclusively between ports of Connecticut and foreign ports, or between ports of Connecticut and ports of other states, if the individual receiving the income maintains no regular agency in Connecticut and is not carrying on business in Connecticut, as determined under § 12-711(c)-2 and § 12-711(c)-3 of this Part.
# (b)
While this section pertains to Section 12-711(b) 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 12-701(c) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-711(b)-1 · Connecticut adjusted gross income derived from or…
- 12-711(b)-2 · Income and deductions from Connecticut sources—general
- 12-711(b)-3 · Items attributable to real or tangible personal property
- 12-711(b)-4 · Business, trade, profession or occupation carried on in…
- 12-711(b)-5 · Income from intangible personal property
- 12-711(b)-6 · Deductions with respect to capital losses, passive…
- 12-711(b)-7 · Compensation not constituting income derived from…
- 12-711(b)-8 · Rentals and gains from the sale or exchange of real…
- 12-711(b)-9 · Earnings of salespersons
- 12-711(b)-10 · Employees compensated on mileage basis
- 12-711(b)-11 · Wages of nonresident seamen
- 12-711(b)-12 · Pension or other retirement benefit plans
- 12-711(b)-13 · Income from vessels
- 12-711(b)-14 · Prizes, awards and similar payments
- 12-711(b)-15 · Other methods of apportionment
- 12-711(b)-16 · Incentive stock options
- 12-711(b)-17 · Property transferred in connection with the performance
- 12-711(b)-18 · Nonqualified stock options
- 12-711(b)-19 · Nonqualified deferred compensation
- 12-711(b)-20 · Covenants not to compete
- 12-711(c)-1 · Income and deductions partly from Connecticut sources
- 12-711(c)-2 · Business, trade, profession or occupation carried on…
- 12-711(c)-3 · Business, trade, profession or occupation carried on…
- 12-711(c)-4 · Allocation and apportionment of income from a business,
- 12-711(c)-5 · Earnings of nonresident employees and officers rendering