Connecticut Administrative Code
Title 12 - Taxation
740(a) - INCOME TAX
Part IX - Withholding
Section 12-705(c)-1 - Voluntary withholding other than by employers

Any person (other than an employer) who is not otherwise required to register to withhold Connecticut income tax may, pursuant to an agreement between such person and a payee who is a Connecticut resident individual (or a nonresident individual, where payment or payments shall be part of such individual's Connecticut adjusted gross income derived from or connected with sources within Connecticut), register solely for the purpose of withholding Connecticut income tax from payment or payments made to such payee. Where a person so registers, such person shall be treated as an employer required to register under this Part with respect to such payee while such agreement remains in effect.