Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-723-6
Person other than taxpayer requesting extension
# (a)
Extension of time to file.
# (1)
Any person who is authorized by § 12-725-1 of Part XI to sign a return on behalf of another person may request an extension of time for filing a return on behalf of such person, subject to the same conditions that would apply had such other person requested the extension.
# (2)
Any person standing in a close personal or business relationship, as the term is used in 26 C.F.R. § 1.6081-1(b)(4), to another person may request an extension of time for filing a return on behalf of such other person, subject to the same conditions that would apply had such other person requested the extension.
# (b)
Extension of time to pay. Any person who is authorized by § 12-725-1 of Part XI to sign a return on behalf of another person may request an extension of time for paying the tax that is reported thereon on behalf of such other person, subject to the same conditions that would apply had such other person requested the extension.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-722(f)-1 · Repealed, February 10, 2004
- 12-722(g)-1 · Repealed, February 10, 2004
- 12-722(h)-1 · Repealed, February 10, 2004
- 12-722(i)-1 · Repealed, April 6, 2000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
- 12-727(b)-2 · Report of amended federal income or income tax…
- 12-727(b)-3 · Federal changes not binding
- 12-727(b)-4 · Final determination
- 12-727(b)-5 · Recomputation of Connecticut income tax