DRS: 12-740-07, Returns must be made and filed even if not mailed by the Department

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. 12-740-7.  Returns must be made and filed even if not mailed by the Department.

No person is excused from making and filing a Connecticut income tax return merely because such person does not receive a return from the Department. Copies of the prescribed forms shall, so far as possible, be distributed, but a person who does not receive any form should request it in ample time to have a Connecticut return prepared and filed on or before the due date. For purposes of this section, the term "return" means any return, declaration, statement or other document required to be made or filed under the Income Tax Act.

(Effective November 18, 1994.)