DRS: 12-706(c)-1, Withheld amounts to be credited against income tax liability of employees.

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs.

Conn. Agencies Regs. 12-706(c)-1. Withheld amounts to be credited against income tax liability of employees.

(a) If an employee has tax deducted and withheld from his or her wages, such withheld amounts shall be deemed to have been paid to the Commissioner, and the employee shall be credited with having paid such amount of income tax for the taxable year.

(b) While this section pertains to Section 12-706(c) 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.

 (Effective November 18, 1994.)