Conn. Agencies Regs. § 12-733(a)-1 - Notice of proposed deficiency
(a)
(1) Except as otherwise provided in the
Income Tax Act or in subdivision(2) or (3) of this subsection, a notice of
proposed deficiency assessment for a taxable year shall be mailed to the
taxpayer on or before the date that is three years after the date that the
return for such taxable year is filed, or on or before the date that is three
years after the due date of the return for such taxable year, determined
without regard to any extension of time for filing, whichever is
later.
(2) Where, within the 60-day
period ending on the last day described in subdivision (1) of this subsection
for mailing a notice of proposed deficiency assessment for a taxable year, the
commissioner receives a written document signed by a taxpayer showing that the
taxpayer owes an additional amount of tax for such taxable year, a notice of
proposed deficiency assessment shall be mailed to the taxpayer on or before the
date that is 60 days after the day on which the commissioner receives such
document.
(3) If the last day
described in subdivision (1) or (2) of this subsection for mailing a notice of
proposed deficiency assessment falls on a Saturday, Sunday or legal holiday, as
defined in subsection (b) of Section
12-39a
of the General Statutes, such notice may be mailed to the taxpayer on the next
succeeding day that is not a Saturday, Sunday or legal holiday.
(b) For purposes of Section
12-733
of the general statutes and this section, the term "return" does not mean any
installment(s) of estimated tax required under Part VIII, but means the final
tax return required to be filed on the fifteenth day of the fourth month
following the close of the taxable year with respect to which such installments
of estimated tax were made, and such other returns as may be required under the
Income Tax Act.
(c) While this
section pertains to Section
12-733(a)
of the general statutes, for purposes of supplementary interpretation, as the
phrase is used in Section
12-2
of the general statutes, the adoption of this section is authorized by Section
12-740(a)
of the general statutes.
Notes
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