Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-723-7
Definitions
Official textportal.ct.govlast amended
As used in this Part, unless the context otherwise requires:
# (1)
''Return'' includes a return, declaration, statement or other document required or permitted to be made or filed under the Income Tax Act upon which a signature is required pursuant to forms or instructions issued by the Department.
# (2)
''Taxpayer'' includes any person required or permitted under the Income Tax
Act to file a return.
# (3)
''Original due date'' means the date prescribed by law for the filing of a return (determined without regard to any extension of time for filing).
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-722(f)-1 · Repealed, February 10, 2004
- 12-722(g)-1 · Repealed, February 10, 2004
- 12-722(h)-1 · Repealed, February 10, 2004
- 12-722(i)-1 · Repealed, April 6, 2000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
- 12-727(b)-6 · Repealed, March 8, 2006