Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-711(b)-15
Other methods of apportionment
# (a)
Where the methods provided in this Part do not apportion items of income, gain, loss and deduction in a fair and equitable manner, the Commissioner may require a nonresident individual to apportion those items under such method as the Commissioner prescribes, as long as the prescribed method results in a fair and equitable apportionment. In addition, a nonresident individual may submit an alternate method of apportionment with respect to items of income, gain, loss and deduction attributable to a business, trade, profession or occupation carried on partly within and partly without Connecticut. The proposed method shall be fully explained in the Connecticut nonresident income tax return. If the method proposed by such individual is approved by the Commissioner, it may be used in lieu of the applicable method described in this Part.
# (b)
The methods provided in this Part are presumed to result in fair and equitable apportionment, and any person, whether it be the Commissioner or a nonresident individual, proposing an alternate method of apportionment shall bear the burden of establishing that the methods provided in this Part unfairly and inequitably attribute items of income, gain, loss or deduction to Connecticut.
# (c)
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)-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
- 12-711(c)-6 · Special rules for security and commodity brokers
- 12-711(c)-7 · Professional athletes and entertainers