DRS: AN 94(6), Administrative Pronouncements Obsoleted by Legislative Changes

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

AN 94(6)

Administrative Pronouncements Obsolete By Legislative Changes


PURPOSE: The purpose of this Announcement is to identify administrative pronouncements that, while valid when issued, should no longer be relied upon. The Department will declare a pronouncement to be "obsolete" where, because of changes in the law on which a pronouncement was based or because a position that was taken in a pronouncement has been addressed in a subsequently promulgated regulation, the pronouncement is no longer considered authoritative and should not be relied upon for future transactions or future taxable periods. By declaring a pronouncement to be obsolete, the Department intends to eliminate unnecessary research and to reduce the possibility of erroneous decisions by taxpayers and tax practitioners. The fact that a pronouncement is "obsolete" does not affect its past validity or its application to past transactions or past taxable periods. (LSNs, TSSNs and Bulletins are categories of tax information notice that no longer are issued by the Department. AN 91(11).)

Number Not Considered Determinative With Respect to
LSN-88
retail sales occurring on or after July1, 1989. (For more information, see SN 92(19), discussing effect of Quill Corp. v. North Dakota on the collection of Connecticut use tax by certain out-of-state retailers on their sales to Connecticut retail customers.)
TSSN-02 motor carrier road tax registration occurring on or after January 1, 1994. See 1993 Conn. Pub. Acts 179, 2, amending Conn. Gen. Stat. 12-487.
TSSN-03 taxes becoming due on or after July 1, 1990. See 1990 Conn. Pub. Acts 148, 9, 10, 11, 12 and 13, amending Conn. Gen. Stat. 12-414, 12-415, 12-416 and 12-419 and adding Conn. Gen. Stat. 12-419a.
TSSN-05 motor carrier road tax registration occurring on or after January 1, 1994. See 1993 Conn. Pub. Acts 179, 2, amending Conn. Gen. Stat. 12-487.
TSSN-09 New York/Connecticut Sales Tax Agreement registrations occurring on or after October 1, 1990.  (Replaced by Publication 904, New York State Department of Taxation and Finance)
TSSN-10 New York/Connecticut Sales Tax Agreement registrations occurring on or after October 1, 1990.  (Replaced by Publication 904, New York State Department of Taxation and Finance)
TSSN-13 transactions occurring on or after October 1, 1991. See 1991 Conn. Pub. Acts 3,115 (June Spec. Sess.), amending Conn. Gen. Stat. 12-412(44).
TSSN-20 transactions occurring on or after October 1, 1991. See 1991 Conn. Pub. Acts 3, 103 (June Spec. Sess.), amending Conn. Gen. Stat. 12-407(2).
TSSN-24 transactions occurring on or after  October 1, 1991. See 1991 Conn. Pub. Acts 3, 111 and 113 (June Spec. Sess.), amending Conn. Gen. Stat. 12-408 and 12-411.
TSSN-35
transactions occurring on or after December 1, 1990. See Conn. Gen. Stat. 12-35d.
TSSN-35A transactions occurring on or after December 1, 1990. See Conn. Gen. Stat. 12-35d.
TSSN-37 calendar year 1991 and thereafter.
TSSN-40 sales or purchases of jewelry, furs, boats and aircraft occurring on or after January 1, 1993. See Pub. L. No. 103-66,13163(c), repealing 26 U.S.C. 4002, 4003, 4006 and 4007.
TSSN-41 transactions occurring on or after October 1, 1991, with respect to that portion of TSSN-41 that pertains toseparately stated charges for tax preparation services. See 1991 Conn. Pub. Acts 3, 103 (June Spec. Sess.), adding Conn. Gen. Stat. 12-407(2)(i)(GG).
Bulletin 4 calendar year 1980 or thereafter. See 1981 Conn. Pub. Acts 3, 4, repealing Conn. Gen. Stat. 22a-84.
Bulletin 5 income years of unincorporated businesses commencing on or after January 1, 1983. See 1981 Conn. Pub. Acts 4, 31 (Nov. Spec. Sess.), repealing Conn. Gen. Stat. 12-610 through 12-629, inclusive.
Bulletin 6 income years of corporations commencing on or after January 1, 1983. See 1981 Conn. Pub. Acts 4, 30 (Nov. Spec. Sess.), amending Conn. Gen. Stat. 12-219.
Bulletin 7 income years of unincorporated businesses commencing on or after January 1, 1983. See 1981 Conn. Pub. Acts 4, 31 (Nov. Spec. Sess.), repealing Conn. Gen. Stat. 12-610 through 12-629, inclusive.
Bulletin 8 income years of corporations commencing on or after January 1, 1983. See 1981 Conn. Pub. Acts 4, 30 (Nov. Spec. Sess.), amending Conn. Gen. Stat. 12-219.
Bulletin 9 calendar quarters commencing on or after July 1, 1985. See 1985 Conn. Pub. Acts 159, 13, amending Conn. Gen. Stat. 12-587.
Bulletin 11 transactions occurring on or after April 1, 1983. See 1983 Conn. Pub. Acts 18, 2, amending Conn. Gen. Stat. 12-458.
Bulletin 12 Neighborhood Assistance Act program lists that are filed by the legislative body of a Connecticut municipality on or after June 29, 1989. See 1989 Conn. Pub. Acts 328, 2 through 5, amending Conn. Gen. Stat. 12-632, 12-636, 12-637a and 12-638, respectively.
Bulletin 20 deeds, instruments or writings conveying an interest in Connecticut real property on or after August 24, 1987. See Conn. Agencies Regs. 12-494-1 through 12-494-3.
Bulletin 22 deeds, instruments or writings conveying an interest in Connecticut real property on or after October 1, 1986. See 1986 Conn. Pub. Acts 167, amending Conn. Gen. Stat. 12-497.
Bulletin 35 transactions occurring on or after July 1, 1987. See 1987 Conn. Pub. Acts 1, 2 (July Spec. Sess.), adding Conn. Gen. Stat. 12-412f.
Bulletin 36 transactions occurring on or after July 1, 1989. See 1989 Conn. Pub. Acts 251,13 and 202, amending Conn. Gen. Stat. 12-412(13) and repealing Conn. Gen. Stat. 12-412(51), respectively.


EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new Department administrative policies or procedures.


EFFECT ON OTHER DOCUMENTS: The above-listed LSN, TSSNs and Bulletins are obsolete.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


AN 94(6)
Legislative Changes
Issued: 7/28/94