Connecticut Administrative Code
Title 12 - Taxation
213 - Corporation Business Tax
Section 12-213-1 - Definitions

Universal Citation: CT Reg of State Agencies 12-213-1

Current through September 9, 2024

(a) "Due date" means the date prescribed under chapter 208 or the regulations promulgated thereunder on or before which any document is required to be filed with, or any payment is required to be made to, the commissioner. "Due date" does not mean an extended due date.

(b) "Extended due date" means a date (subsequent to the due date on or before which any document is required to be filed with, or any payment is required to be made to, the commissioner) requested by a company for filing such document or making such payment if-

(1) the commissioner is empowered under chapter 208 to grant such request for extension;

(2) the request for extension (and any other document required to accompany such request) is filed on or before the due date to which such request for extension pertains;

(3) the request for extension is made on forms furnished or prescribed by the commissioner for such a request;

(4) the request for extension demonstrates, to the satisfaction of the commissioner, due cause for such extension; and

(5) the commissioner, in his discretion, consents to or approves, in writing, such request for extension.

(c) "Document" means and includes any return, affidavit, request, declaration, claim, petition, application, notice or other document.

(d) "Joint stock company" means an organization of individuals for purposes of profit, having a capital stock contributed by the members composing it, such capital stock being divided into shares of which each member possesses one or more, and which are transferable by the owner.

(e) "Association" or "association taxable as a corporation for federal income tax purposes" means an unincorporated organization that has, as described in section 301.7701-2 (a) (1) of title 26 of the Code of Federal Regulations, associates, an objective to carry on business and divide the gains therefrom, continuity of life, centralization of management, liability for corporate debts limited to corporate property, and free transferability of interests; and, as described in section 301.7701-2 (a) of title 26 of the Code of Federal Regulations, more corporate characteristics than noncorporate characteristics.

Disclaimer: These regulations may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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