Conn. Agencies Regs. § 12-723-7 - Definitions
As used in this Part, unless the context otherwise requires:
(1) "Return" includes a
return, declaration, statement or other document required or permitted to be
made or filed under the Income Tax Act upon which a signature is required
pursuant to forms or instructions issued by the Department.
(2) "Taxpayer" includes any person required
or permitted under the Income Tax Act to file a return.
(3) "Original due date" means the date
prescribed by law for the filing of a return (determined without regard to any
extension of time for filing).
Notes
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