Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-723-2
Extension of time for filing group returns
# (a)
The Commissioner may grant a six month extension of time to file a group return if the following requirements are met:
# (1)
An application is filed on Form CT-G EXT. The form shall show the partnership name and be signed by a partner having authority to act as an agent for the qualified electing nonresident partners. In addition, the partnership shall attach a list to the application showing each qualified electing nonresident partner's name, address and social security number.
# (2)
The application shall be filed on or before the date prescribed for filing the
Form CT-G.
# (b)
The provisions of this section also apply to S corporations and trusts or estates, and wherever reference is made herein to partnerships and partners, such reference
shall be construed to mean S corporations and shareholders thereof, and trusts or estates and beneficiaries thereof.
Amendment history
November 18, 1994; amended March 8, 2006
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-722(a)-1 · Addition to tax not subject to interest or penalty
- 12-722(a)-2 · Repealed, February 10, 2004
- 12-722(b)-1 · Repealed, February 10, 2004
- 12-722(c)-1 · Repealed, April 6, 2000
- 12-722(d)(2)-1 · Annualized income installments
- 12-722(f)-1 · Repealed, February 10, 2004
- 12-722(g)-1 · Repealed, February 10, 2004
- 12-722(h)-1 · Repealed, February 10, 2004
- 12-722(i)-1 · Repealed, April 6, 2000
- 12-722(j)-1 · See § 12-722(d)(2)-1
- 12-722(n)-1 · Installments due after date of death
- 12-723-1 · Extension of time for filing returns
- 12-723-2 · Extension of time for filing group returns
- 12-723-3 · Extension of time for payment of Connecticut income tax
- 12-723-4 · Extension of time to file informational returns
- 12-723-5 · Extension of time to file withholding tax returns
- 12-723-6 · Person other than taxpayer requesting extension
- 12-723-7 · Definitions
- 12-725-1 · Signing of Connecticut income tax returns, declarations,…
- 12-725-2 · Signing of Connecticut returns prepared by a person other
- 12-726(a)-1 · Informational return required from partnership
- 12-726(b)-1 · Informational return required from S corporation
- 12-727(a)-1 · Filing on magnetic media
- 12-727(a)-2 · Informational reporting by certain employers, payers or
- 12-727(b)-1 · Timely-amended federal income tax returns