Connecticut Administrative Code Title 12 - Taxation
Sure! Here’s a brief overview of Connecticut Administrative Code Title 12 - Taxation:
Connecticut Administrative Code
Title 12 – Taxation
This title contains regulations and administrative rules that govern the taxation system within the state of Connecticut. It provides detailed guidance on the interpretation and enforcement of Connecticut tax laws, including but not limited to:
Income tax (individual and corporate)
Sales and use tax
Property tax rules and exemptions
Estate and inheritance taxes
Withholding tax regulations
Tax compliance, audits, and appeals procedures
The rules in Title 12 are promulgated by the Connecticut Department of Revenue Services (DRS) and provide instructions for taxpayers, tax professionals, and state officials to ensure consistent application of tax statutes.
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