DRS: 12-740-03, Returns by receivers

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. § 12-740-3.  Returns by receivers.

A receiver of all the property of a person in receivership shall make an income tax return of, and pay any income tax due on, the income from such property. If the person in receivership is a Connecticut resident individual, the entire income from such property, wherever located, shall be reported. If the person in receivership is a nonresident individual, only income derived from or connected with Connecticut sources shall be reported. If the receiver is not in possession of all of the property, no liability for making or filing a Connecticut income tax return or paying Connecticut income tax rests upon such receiver, and the person in receivership shall make such person’s own return.

(Effective November 18, 1994.)