Alternate method of allocation

# (a)

Regulations under Section 12-711(b) and (c) of the general statutes are presumed to result in fair and equitable allocation and apportionment to Connecticut

of a nonresident individual partner's items of income, gain, loss, and deduction that are attributable to a business, trade, profession or occupation carried on partly within and partly without Connecticut. Any nonresident individual partner, proposing an alternate method of allocation and apportionment, shall bear the burden of establishing that the methods provided in the regulations under Section 12-711(b) and (c) of the general statutes unfairly and inequitably attribute partnership items of income, gain, loss or deduction to Connecticut. The proposed alternate method of allocation and apportionment shall be explained by the nonresident individual partner in his or her Form CT-1040NR/PY. Where the Commissioner is satisfied that such partner has met this burden, the commissioner may permit such partner to use an alternate method of apportionment and allocation with respect to such partnership items in lieu of the applicable method prescribed by the regulations under Section 12-711(b) and (c) of the general statutes.

# (b)

While this section pertains to Section 12-712(d) 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 12-712(a)(1) of the general statutes.