Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-740-7
Returns must be made and filed even if not mailed by the
Official textportal.ct.govlast amended
department
No person is excused from making and filing a Connecticut income tax return merely because such person does not receive a return from the Department. Copies of the prescribed forms shall, so far as possible, be distributed, but a person who does not receive any form should request it in ample time to have a Connecticut return prepared and filed on or before the due date. For purposes of this section, the term ''return'' means any return, declaration, statement or other document required to be made or filed under the Income Tax Act.
Amendment history
November 18, 1994
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (18 sections)
- 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