Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-733(f)-1
Agreement extending time for assessing deficiency or claiming refund
# (a)
If, within the time prescribed in § 12-733(a)-1 of this Part for the assessment of a deficiency, a written agreement between the Department and a taxpayer has been executed, extending the time during which a deficiency may be assessed with respect to a taxable year, then a claim for refund may be filed with respect to such taxable year during the time within which a deficiency may be assessed pursuant to such agreement. For purposes of this section, where a joint Connecticut income tax return has been filed, both spouses shall sign the written agreement to extend the time during which a deficiency may be assessed or a claim for refund may be filed.
Income Tax
# (b)
While this section pertains to Section 12-733(f) 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)
- 12-727(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- 12-727(b)-6 · Repealed, March 8, 2006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…
- 12-734-1 · Liens
- 12-735(a)-1 · Penalties and interest
- 12-735(b)-1 · Commissioner's assessment on best information
- 12-735(d)-1 · Penalty for failure to file statement of payment to
- 12-736(a)-1 · Penalty on responsible person or persons
- 12-739(d)-1 · Application of reported overpayments
- 12-740-1 · Who must file a Connecticut income tax return
- 12-740-2 · Returns by or for minors or persons under a disability
- 12-740-3 · Returns by receivers
- 12-740-4 · Returns for decedents
- 12-740-5 · Filing of fiduciary income tax return
- 12-740-6 · Connecticut income tax returns for short taxable periods