Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-740-3
Returns by receivers
A receiver of all the property of a person in receivership shall make an income tax return of, and pay any income tax due on, the income from such property. If the person in receivership is a Connecticut resident individual, the entire income from such property, wherever located, shall be reported. If the person in receivership is a nonresident individual, only income derived from or connected with Connecticut sources shall be reported. If the receiver is not in possession of all of the property, no liability for making or filing a Connecticut income tax return or paying Connecticut income tax rests upon such receiver, and the person in receivership shall make such person's own return.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (22 sections)
- 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
- 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