Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-740(c)-1
Retention of records
Official textportal.ct.govlast amended
Except as provided in § 12-725-2 of Part XI and § 12-740(c)-2 of this Part, the books, records and a copy of any Connecticut income tax return, schedule, statement or other document required to be kept by these sections shall be retained so long as the contents thereof may become material in the administration of the Income Tax Act.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (15 sections)
- 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
- 12-740-7 · Returns must be made and filed even if not mailed by the
- 12-740-8 · Filing of returns by nonresident aliens or persons who have
- 12-740(a)-1 · Preamble and table of contents to Connecticut income tax
- 12-740(c)-1 · Retention of records
- 12-740(c)-2 · Records of employers and other persons required to file
- 12-742-1 · Offset of refunds against certain debts or obligations