Notwithstanding the provisions of chapter 54 and this chapter, the Commissioner of Revenue Services may, in any instance in which, in accordance with said chapter 54 or this chapter, he may or is required to adopt regulations, adopt rules and issue rulings in lieu of such regulations for the purposes of this chapter on a temporary basis, which shall have the force and effect of regulations, until such regulations are adopted and approved. On or before January 1, 1994, the commissioner shall submit such regulations to the legislative regulation review committee in accordance with the provisions of chapter 54 to implement the provisions of this chapter.
(June Sp. Sess. P.A. 91-3, S. 92, 168; P.A. 93-361, S. 9; May 25 Sp. Sess. P.A. 94-1, S. 111, 130.)
History: June Sp. Sess. P.A. 91-3, S. 92, effective August 22, 1991, and applicable to taxable years of taxpayers commencing on or after January 1, 1991; P.A. 93-361 amended section by requiring commissioner to submit regulations implementing the income tax by January 1, 1994 (Revisor's note: The word “regulations” was inserted editorially by the Revisors to correct an obvious clerical error); May 25 Sp. Sess. P.A. 94-2 made technical change, effective July 1, 1994.
Structure Connecticut General Statutes
Section 12-700. - Imposition of tax on income. Rate.
Section 12-700a. - Alternative minimum tax.
Section 12-700c. - Use tax table in personal income tax return form.
Section 12-701. - Definitions. Regulations.
Section 12-701a. - Subtraction for contributions to qualified state tuition program.
Section 12-702a. - Relief from joint tax liability.
Section 12-703. - Credits based on adjusted gross income.
Section 12-704. - Credits for income taxes paid to other states.
Section 12-704c. - Credits for taxes paid on primary residence or motor vehicle.
Section 12-704d. - Credits for angel investors.
Section 12-704e. - Earned income tax credit.
Section 12-704f. - Credit for certain college graduates.
Section 12-704h. - State child tax credit plan.
Section 12-704i. - Credit for birth of stillborn child.
Section 12-705. - Withholding of taxes from wages and other payments.
Section 12-708. - Determination of taxable year and method of accounting changes.
Section 12-711a. - Repayment of income by taxpayer.
Section 12-713. - Determination of income within this state of nonresident trusts and estates.
Section 12-715. - Determination of income of resident partner or S corporation shareholder.
Section 12-716. - Attribution of Connecticut fiduciary adjustment.
Section 12-718. - Exempt dividends.
Section 12-722a. - No accrual of interest on underpayment of tax created by public act 15-244*.
Section 12-724. - Special rules for members of the armed forces and specified terrorist victims.
Section 12-725. - Documents to be signed. Certification.
Section 12-728. - Deficiency assessments. Notice. Penalty.
Section 12-729. - Final assessment of deficiency. Protest. Notice of determination.
Section 12-729a. - Jeopardy assessment.
Section 12-731. - Understatement of tax due to mathematical error.
Section 12-733. - Limits on time for making of deficiency assessments.
Section 12-734. - Collection. Warrants. Liens. Foreclosure.
Section 12-737. - Penalties for wilful violations.
Section 12-738. - Penalty for false statement relating to withholding allowance.
Section 12-739. - Credit of overpayments.
Section 12-741. - Rules and rulings in lieu of regulations.
Section 12-743. - Contributions from refunds to special accounts.
Section 12-743a. - Contributions from refunds to the Military Relief Fund.
Section 12-745. - Order of credits.
Section 12-790b. - Written disclosure by tax preparer prior to providing tax preparation services.
Section 12-790c. - Denial, suspension or revocation of permit. Hearing.