Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-727(b)-3
Federal changes not binding
# (a)
The Department is not required to accept as correct any change in a taxpayer's federal income, the disallowance (in whole or in part) of a claim for credit or refund of federal income tax, or the amount an employer is required to deduct and withhold from wages for federal income tax withholding purposes. Instead, the Department may conduct an independent audit or investigation in regard thereto.
# (b)
For purposes of this section, the term ''federal income'' means federal adjusted gross income or federal alternative minimum taxable income of an individual and federal taxable income of a trust or estate prior to deductions relating to distributions to beneficiaries or federal alternative minimum taxable income of a trust or estate.
# (c)
While this section pertains to Section 12-727(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 12-740(a) of the general statutes.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-727(b)-6 · Repealed, March 8, 2006
- 12-728(a)-1 · Interest on deficiency assessments
- 12-728(a)-2 · Penalties on deficiency assessments
- 12-728(b)-1 · Notice of deficiency
- 12-731-1 · Mathematical errors
- 12-732(a)-1 · Claim for refund
- 12-732(a)-2 · Claim for refund by nonobligated spouse
- 12-732(b)-1 · Timely filing of claim for refund after the three-year…
- 12-733(a)-1 · Notice of proposed deficiency
- 12-733(f)-1 · Agreement extending time for assessing deficiency or…