DRS: Corporation Business Tax Index

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
Topical Index to Rulings and Administrative Pronouncements Covering
Corporation Business Tax
 

A | B | C | D | E | F | G | H | I | J | K | L | M
N | O | P | Q |
R | S | T | U | V | W | X | Y | Z


-A-


ABATEMENTS:

Statute: 12-239


ABUSIVE TAX SHELTERS: (see ABUSIVE TAX SHELTERS (M))


ACCOUNTING:

Regulation: 12-242-8, 12-242-9 (both repealed 6/11/14)


ADDITIONAL TAX:

Statute: 12-214(b), 12-214(c); 12-218e; 12-219; 12-226

Regulation: 12-219a-1

Special Notice: 91(2); 93(15); 96(10); 99(3); 2003(2); 2009(11); 2013(6)

Informational Publication: 92(6.2), 92(6.3); 99(11.1); ), 99(21.1); 2000(26); 2006(1); 2015(12); 2017(25)

Bulletin: 6, 39


ADJUSTMENTS UNDER 12-226a:

Statute: 12-226a

Regulation: 12-226a-1


AERO-DERIVED GAS TURBINES:

Statute: 12-214(a)(2)(H)

Special Notice: 93(13)


AFFILIATES: see RELATED MEMBER


AIR POLLUTION ABATEMENT FACILITY CREDIT:

Statute: 12-217c (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Policy Statement: 94(5)

Informational Publication: 95(2); 95(2.1)

Certificate: CERT-117


AMENDMENT OF RETURNS:

Statute: 12-225; 12-226(b)

Regulation: 12-242b-1 (repealed 8/3/01); 12-226-1 (repealed 8/3/01)


APPEALS:

Statute: 12-237


APPORTIONMENT: (see also DISCRETIONARY STATUTES; BROADCASTER; FINANCIAL SERVICE COMPANY)

Legislation: PA 15-244, 219 (uncodified);

Statute: 12-218, 12-218a; 12-218e; 12-219a; 12-221a

Regulation: 12-218-1; 12-218-2; 12-218-3; 12-221a-1

Ruling: 95-12

Special Notice: 93(15); 93(26); 96(10); 2015(9); 2015(11); 2016(6); 2017(1)

Policy Statement: 92(5)

Bulletin: 39


APPRENTICESHIP TRAINING CREDIT:

Statute: 12-217g; 31-3ww

Regulation: 12-217g-1, 12-217g-2, 12-217g-3, 12-217g-4, 12-217g-5, 12-217g-6, 12-217g-7, 12-217g-8, 12-217g-9, 12-217g-10

Special Notice: 99(4); 2000(15); 2002(14); 2006(8); 2013(6); 2015(11)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


ASSESSMENTS:

Statute: 1-2a; 12-2f; 12-223d; 12-233

Special Notice: 2005(7)


ASSOCIATIONS:

Regulation: 12-213-1

Ruling: 96-9


ASSUMED TAX: (see also ESTIMATED TAXES)

Regulation: 12-242d-1

Announcement: 93(5)


Back to Alphabetical Index


B


BAD DEBTS:

Regulation: 12-242-2, 12-242-3 (both repealed 2/25/00)


BIOTECHNOLOGY CREDIT: (see RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT)


BOND PREMIUMS:

Regulation: 12-242-4


BONUS DEPRECIATION: (see DEPRECIATION)


BROADCASTER:

Statute: 12-218(l)


BROKERAGE SERVICES:

Special Notice: 96(10)


BUSINESS TAXES:

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14)


Back to Alphabetical Index


C


CAPITAL LOSSES:

Ruling: 89-217


CARRYING ON BUSINESS:

Statute: 12-213; 12-214(a); 12-216a

Regulation: 12-214-1

Special Notice: 2005(7); 2009(11)

Ruling: 90-83

Informational Publication: 2010(29), 2010(29.1)


CARRYOVERS:

Legislation: PA 18-49, 13

Statute: 12-217(a)(4)

Regulation: 12-217-1

Ruling: 93-23; 97-2; 97-3


CHILD DAY CARE SUBSIDY AND FACILITY CREDIT:

Statute: 12-634; 17b-740 (repealed effective 1/1/98)

Regulation: 17-615-1, 17-615-2, 17-615-3, 17-615-4, 17-615-5, 17-615-6, 17-615-7, 17-615-8, 17-615-9, 17-615-10

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


CLEAN ALTERNATIVE FUEL CREDIT, 10%:

Statute: 12-217i

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)


CLEAN ALTERNATIVE FUEL CREDIT, 50%:

Statute: 12-217r (repealed effective 1/1/94)

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)


COMBINED RETURNS:

Statute: 12-223a, 12-223b, 12-223c, 12-223d, 12-223e, 12-223f

Regulation: 12-223a-1

Special Notice: 99(4); 2009(11); 2015(9); 2015(11); 2016(6)

Policy Statement: 90(5); 92(1)

LSN: 102

Bulletin: 8; 39


COMMERCIAL PRINTERS:

Statute: 12-213

Special Notice: 96(10)


COMPUTER DONATION CREDIT:

Statute: 10-228b

Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Certificate: Form CT-CDC


COOPERATIVE HOUSING CORPORATIONS:

Statute: 12-214(a)

Ruling: 93-19


CORRECTED RETURNS:

Regulation: 12-225-1 (repealed 8/3/01)


CREDIT CARD SERVICES: (see FINANCIAL SERVICE COMPANY)


CREDITS: (see also specific headings)

Legislation: PA 13-184, 95 (not codified); PA 18-26, 2; PA 18-145, 1, 3

Statute: 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-217e; 12-217g; 12-217i; 12-217j; 12-217l (repealed 7/1/13); 12-217n; 12-217o; 12-217p (repealed eff. 6/7/06); 12-217s; 12-217t; 12-217u; 12-217v (repealed 7/1/18); 12-217w; 12-217x; 12-217 (repealed 7/1/13); 12-217z; 12-217aa; 12-217bb (repealed 7/1/13); 12-217cc; 12-217dd; 12-217ee; 12-217ff; 12-217gg; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217mm; 12-217nn; 12-217oo; 12-217pp; 12-217zz; 12-217aaa; 12-217bbb; 32-4l; 32-4m; 32-9t; 32-41q; 38a-88a

Special Notice: 99(4); 2000(15); 2002(14); 2005(7); 2006(8); 2009(11); 2010(7); 2013(6); 2015(9); 2015(11); 2016(6)

Policy Statement: 2007(4)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 94(6); 95(2), 95(2.1); 99(11), 99(11.1); 2001(14); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13); 2014(21)


CRITICAL INDUSTRIES INVESTMENT FUND CREDIT:

Statute: 32-41q

Special Notice: 99(4); 2002(14)


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D


DAY CARE CREDIT: (see also CHILD DAY CARE SUBSIDY AND CREDIT)

Statute: 12-634; 17b-740 through 17b-742 (repealed)

Special Notice: 2002(14)


DEDUCTIONS: (see also specific headings)

Legislation: PA 18-26,  10; PA 18-49, 12, 13; PA 18-169, 41

Statute: 12-217; 12-213(a)(9)

Special Notice: 91(2); 2002(10), 2002(14); 2009(11)

Office of Counsel Guidance:  OCG-4


DEEMED DIVIDEND DEDUCTIONS:

Statute: 12-217(a)(1)(D)

Office of Counsel Guidance:  OCG-4


DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)


DEFINITIONS: (see also specific headings)

Statute: 12-213

Regulation: 12-213-1; 12-219a-1; 12-242d-1

Ruling: 90-36

Special Notice: 99(4)


DELINQUENT TAXES:

Statute: 12-7a; 12-15; 12-235


 DEPRECIATION:

Legislation: PA 18-49, 12

Statute: 12-217(b)

Special Notice: 2002(10)

Announcement: 2008(7)


DEPRECIATION ELECTION:

Regulation: 12-217-2 (repealed 2/25/00)


DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217ll

Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12

Special Notice: 2009(11); 2010(7)

Informational Publication: 2007(31); 2010(13)


DISCLOSURE OF DELINQUENT TAXES: see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION (M)


DISCRETIONARY STATUTES:

Statute: 12-221a; 12-226a

Regulation: 12-226a-1

Special Notice: 2002(14)


DISPLACED WORKER CREDIT:

Statute: 12-217hh (repealed 7/1/13)

Special Notice: 2006(8); 2013(6)

Informational Publication: 2006(15); 2007(31); 2010(13)


DISSOLUTION:

Regulation: 12-2-8

Policy Statement: 91(1)


DIVIDENDS: (see also specific headings)

Legislation: PA 18-26,  10; PA 18-49, 13; PA 18-169, 41

Statute: 12-217

Ruling: 91-15; 93-2; 93-24

Special Notice: 91(2)

Bulletin: 39

Office of Counsel Guidance:  OCG-4


DOMICILE:

Special Notice: 93(26)


DUE DATE:

Regulation: 12-213-1


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E


ECONOMIC PRESENCE: see CARRYING ON BUSINESS


ELECTRIC SUPPLIER DISPLACED WORKER CREDIT:

Statute: 12-217bb (repealed 7/1/13)

Special Notice: 99(4); 2002(14); 2013(6)

Informational Publication: 2004(20); 2006(15); 2007(31); 2010(13)


ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13) 


ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))


EMPLOYEE TRAINING CREDIT:

Statute: 12-217k (repealed eff. 1/1/98)

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


EMPLOYER ASSISTED HOUSING TAX CREDIT:

Statute: 12-217p (repealed eff. 6/7/06)

Special Notice: 93(15); 99(4); 2002(14); 2006(8)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31)


ENTERPRISE ZONE:

Legislation: PA 18-145, 1, 3

Statute: 12-217e; 12-217v (repealed 7/1/18); 32-9p; 32-70

Special Notice: 2000(15)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


ENTERTAINMENT DISTRICT: (see SERVICE FACILITY CREDIT)


ERRORS:

Regulation: 12-233-1 (repealed 2/25/00)


ESCHEAT:

Regulation: 12-242-10


ESTIMATED TAXES: (see also ASSUMED TAX)

Statute: 12-242a - 12-242c (repealed); 12-242d; 12-242e; 12-242f; 12-242g; 12-242h; 12-242i

Regulation: 12-242b-1 (repealed 8/3/01); 12-242d-1; 12-242d-2 (repealed 8/3/01)

Special Notice: 91(2); 96(5); 96(10); 2002(14); 2003(2); 2009(11); 2015(9)

LSN: 90-1

TSSN: 14, 14A

Announcement: 93(5); 96(5)

Informational Publication: 99(12); 99(12.1); 99(13); 99(13.1); 2003(37); 2004(19); 2005(14); 2006(19); 2007(18); 2008(15); 2009(34); 2010(10); 2011(21); 2012(10); 2013(18); 2014(21); 2015(12); 2015(14); 2016(11); 2016(16); 2017(24)2017(25)

FAQ: 32


EXAMINATION OF RETURNS:

Statute: 12-233


EXEMPT INCOME:

Legislation: PA 13-184, 75, 95 (not codified)

Statute: 12-213; 12-225; 12-242ee; 12-81aa; 32-4l; 32-9t; 32-610

Regulation: 12-213-2; 12-225-2

Special Notice: 96(10)


Ruling: 89-57


EXEMPTIONS: (see also specific headings)

Statute: 12-214(a); 12-219(c)

Regulation: 12-214-2

Ruling: 93-19

Special Notice: 93(13); 93(15); 96(10); 99(4); 2002(14)


EXPENSES RELATED TO DIVIDENDS:

Ruling: 91-15

Bulletin: 39


EXPORT ZONE EXEMPTION: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)


EXTENDED DUE DATE:

Regulation: 12-213-1


EXTENSIONS:

Bulletin: 39

FAQ: 32


Back to Alphabetical Index


F


FAILURE TO MAKE RETURNS:

Statute: 12-230


FIDUCIARY RETURNS:

Statute: 12-224


FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)

Statute: 12-217jj; 12-217ll

Regulation: 12-217jj-1, 12-217jj-2, 12-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8

Special Notice: 2006(8); 2009(11); 2010(7); 2013(6)2015(9)

Policy Statement: 2007(4)

Informational Publication: 2006(15); 2007(31); 2010(13)

FAQ: 592, 600, 601, 602, 603


FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217kk

Special Notice: 2009(11); 2013(6)

Informational Publication: 2007(31); 2010(13)


FINANCIAL INSTITUTIONS CREDIT:

Statute: 12-217u; 36a-2

Special Notice: 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15); 2007(31); 2010(13)


FINANCIAL SERVICE COMPANY: (see also PASSIVE INVESTMENT COMPANY)

Legislation: PA 18-26, 11

Statute: 12-218(j); 12-218b; 12-219(c)

Ruling: 2000-4; 2015-1

Special Notice: 99(4)


FIRST FIVE PROGRAM:

Legislation: PA 13-184, 95 (not codified)

Statute: 12-217ii; 32-4l; 32-9t


FIXED CAPITAL INVESTMENT CREDIT:

Statute: 12-217w

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2.1); 2006(15); 2007(31); 2010(13)


FOREIGN CORPORATION EXEMPTION:

Statute: 12-214(a)(2)(I)

Special Notice: 99(4)


FOREIGN INCOME:

Regulation: 12-242-11 (repealed 2/25/00)

Office of Counsel Guidance:  OCG-4


FORFEITURE OF CORPORATE RIGHTS:

Statute: 12-230


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G


GLOBAL INTANGIBLE LOW-TAXED INCOME (GILTI):

Special Notice: 2018(7)


GREEN BUILDINGS CREDIT:

Legislation: PA 18-26, 2

Statute: 12-217mm

Special Notice: 2009(11)


GROSS INCOME:

Statute: 12-213(a)(9)

Ruling: 90-36

Special Notice: 99(4)


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H


HEARINGS:

Statute: 12-236


HIRING INCENTIVE CREDIT:

Statute: 12-217y (repealed 7/1/13)

Regulation: 12-217y-1, 12-217y-2, 12-217y-3, 12-217y-4, 12-217y-5, 12-217y-6, 12-217y-7, 12-217y-8

Special Notice: 2000(15); 2002(14); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC HOME REHABILITATION CREDIT:

Statute: 10-416 (formerly 10-320j); 10-416c

Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9

Special Notice: 2000(15); 2002(14); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HISTORIC PRESERVATION CREDIT:

Statute: 10-416b

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Informational Publication: 2007(31); 2010(13)


HISTORIC STRUCTURE REHABILITATION CREDIT:

Statute: 10-416a; 10-416c

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


HOUSING PROGRAM CREDIT:

Statute: 8-395

Regulation: 8-395-1; 8-395-2; 8-395-3; 8-395-4; 8-395-5; 8-396-6; 8-395-7; 8-395-8; 8-395-9; 8-395-10; 8-395-11 (all repealed 6/11/14)

Special Notice: 99(4); 2000(15); 2002(14); 2006(8)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


HUMAN CAPITAL INVESTMENT CREDIT:

Statute: 12-217x

Special Notice: 99(4); 2000(15); 2002(14)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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I


IMPOSITION OF TAX:

Statute: 12-214; 12-219

Special Notice: 2013(6)


INDIANS:

Ruling: 95-12


INDUSTRIAL WASTE FACILITY CREDIT:

Statute: 12-217d (repealed)

Special Notice: 99(4); 2002(14)


INSURANCE COMPANIES:

Statute: 12-213; 12-214(a)(2); 12-231a

Special Notice: 99(4)


INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (S))

Statute: 32-537

Special Notice: 96(10); 96(17)


INSURANCE REINVESTMENT CREDIT:

Statute: 38a-88a

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


INTERCOMPANY RECEIPTS:

Statute: 12-223b

Ruling: 91-15


INTEREST AND PENALTIES:

Legislation: PA 05-260, 9 (uncodified)

Statute: 12-222(c); 12-227; 12-229; 12-231; 12-30a

Special Notice: 93(15); 2002(14)


INTERLOCAL RISK MANAGEMENT AGENCIES:

Statute: 12-219(d)


IRC SEC. 338:

Ruling: 89-46; 2003-3

Bulletin: 29


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J


JOB EXPANSION TAX CREDIT:

Statute: 12-217pp; 32-7g

Special Notice: 2012(6); 2013(6)

Informational Publication: 2010(13)


JOINT STOCK COMPANY:

Regulation: 12-213-1


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L


LAND FOR EDUCATIONAL USE:

Statute: 12-217ff

Informational Publication: 2007(31); 2010(13)


LIABILITY FOR TAX:

Statute: 12-213; 12-214; 12-216

Policy Statement: 91(1)

Bulletin: 6; 39


LIMITED LIABILITY COMPANIES: (see also BUSINESS ENTITY TAX (M))

Legislation: PA 18-49, 12, 13; PA 18-169, 41

Statute: 12-217; 34-101

Special Notice: 98(3); 99(3); 99(4); 2009(11)

Policy Statement: 92(12); 92(12.1); 93(5); 93(5.1)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

FAQ: 164


LIQUIDATIONS:

Bulletin: 29


LOSS CARRYOVER: (see CARRYOVERS)


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M


MACHINERY AND EQUIPMENT EXPENDITURE CREDIT:

Statute: 12-217o

Special Notice: 93(15): 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


MANUFACTURING FACILITY CREDIT: (see SERVICE FACILITY CREDIT)


MANUFACTURING REINVESTMENT ACCOUNT:

Statute: 32-9zz; 12-213(a)(9); 12-217(a)(1)

Special Notice: 2012(6)


MARKET BASED SOURCING:

Statute: 12-218(b)

Special Notice: 2016(6); 2017(1)


MERGERS:

Statute: 12-217(d); 12-238 (repealed)

Ruling: 93-23; 97-3

Special Notice: 96(10)

Policy Statement: 91(1)


MINIMUM TAX:

Statute: 12-223c

Special Notice: 96(10); 99(3); 2002(14)

Informational Publication: 2014(21); 2015(12); 2017(25)


MOTOR BUS COMPANIES:

Statute: 12-241a; 12-239


MOTOR CARRIERS:

Statute: 12-218

Special Notice: 96(10)


MOTOR VEHICLES EXEMPTION:

Statute: 12-214(a)(2)(G)

Special Notice: 93(15)


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N


NEIGHBORHOOD ASSISTANCE PROGRAM CREDIT: (see also NEIGHBORHOOD ASSISTANCE PROGRAM (M))

Legislation: SA 10-8, 3; PA 14-187, 54 (not codified)

Statute: 12-217(c); 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637 (repealed), 12-637a, 12-638; 2-124

Regulation: 12-638-1, 12-638-2; 12-638-3, 12-638-4, 12-638-5 (repealed eff. 6/11/14); 12-638-6, 12-638-7, 12-638-8

Special Notice: 95(11); 99(4); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)


NET INCOME:

Legislation: PA 18-26,  10; PA 18-49, 12,13; PA 18-169, 41

Statute: 12-217

Special Notice: 2002(10), 2002(14); 2009(11)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14); 2014(21)


NET OPERATING LOSSES:

Legislation: PA 18-49, 12, 13

Statute: 12-217

Regulation: 12-223a-2

Ruling: 93-23; 97-2; 97-3

Special Notice: 96(10); 2009(11); 2015(9); 2015(11)

Bulletin: 39


NEW FACILITIES CREDIT:

Statute: 12-217m (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


NEW JOBS CREATION CREDIT:

Legislation: PA 13-184, 95 (not codified)

Statute: 12-217gg; 12-217ii; 32-4l; 32-9t(i)(1)

Special Notice: 2006(8)

Informational Publication: 2006(15); 2007(31); 2010(13)


NONDOMICILIARY CORPORATIONS:

Special Notice: 93(26)


NONSTOCK HOUSING CORPORATIONS: (see COOPERATIVE HOUSING CORPORATIONS)


NOTICE FA-30:

Regulation: 12-236-1 (repealed 2/25/00)


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O


OBSOLETE DOCUMENTS:

Announcement: 94(1)


OPEN SPACE OR WATERSHED LAND:

Statute: 12-217(a)(1)(E); 12-217dd; 12-632

Ruling: 2002-2

Special Notice: 2000(15); 2009(11); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


OPPORTUNITY VOUCHER CERTIFICATE TAX CREDIT:

Statute: 17b-16

Special Notice: 99(4)

Informational Publication: 95(2.1)


ORDERING OF CREDITS:

Statute: 12-217aa

Informational Publication: 2006(15); 2007(31); 2010(13)


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P


PARTNERS, CORPORATE:

Statute: 12-218; 12-219a; 12-219b

Special Notice: 96(10)


PASSIVE INVESTMENT COMPANY: (see also FINANCIAL SERVICE COMPANY)

Statute: 12-213(a)(27)

Special Notice: 99(4); 2000(14)


PAYMENT OF TAX: (see also ELECTRONIC FUNDS TRANSFER (M))

Statute: 12-216

FAQ: 533


PENALTIES: (see INTEREST AND PENALTIES)


POLITICAL SUBDIVISIONS:

Ruling: 96-9


PREFERENCE TAX:

LSN: 102


PRINCIPAL PLACE OF BUSINESS:

Regulation: 12-219a-1


PRINTER:

Special Notice: 96(10)


PRIVATE CORPORATION:

Regulation: 12-219a-1


PUBLICATION AND DISCLOSURE:

Statute: 12-240; 12-15


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Q


QUALIFIED PRODUCTION CREDIT: (see FILM PRODUCTION TAX CREDIT)


QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT; HISTORIC STRUCTURE REHABILITATION CREDIT)


QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7); 2010(13)


R


RATE

Special Notice: 96(10)


REAL ESTATE INVESTMENT COMPANIES:

Special Notice: 93(15)


REAL ESTATE INVESTMENT TRUSTS:

Legislation:  PA 18-26,  10; PA 18-49, 12, 13; PA 18-169, 41

Statute: 12-213(a)(28); 12-217

Ruling: 92-10

Special Notice: 99(4); 2009(11)

Informational Publication: 2010(21)


RECEIPTS FACTOR: (see also APPORTIONMENT)

Statute: 12-218

Ruling: 95-12

Special Notice: 93(15)

Policy Statement: 92(5)


REFUNDS:

Statute: 12-15(d); 12-39t; 12-39u; 12-225; 12-226; 12-227

Special Notice: 96(10); 99(4)

Policy Statement: 96(4)


REGULATED INVESTMENT COMPANIES:

Statute: 12-218(f)

Ruling: 91-26; 93-2; 93-24; 99-5

Special Notice: 96(10)


REGULATIONS:

Statute: 12-242


RELATED MEMBER:

Statute: 12-218c; 12-223a

Special Notice: 99(4); 2004(22)


RESEARCH AND DEVELOPMENT CREDIT, HIGHER EDUCATION INSTITUTIONS:

Statute: 12-217l (repealed 7/1/13)

Special Notice: 2002(14); 2013(6)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RESEARCH AND DEVELOPMENT CREDIT, NONINCREMENTAL EXPENDITURES:

Statute: 12-217n; 12-217ee; 12-217aaa; 12-217bbb32-4m

Special Notice: 93(21); 99(4); 2000(15); 2002(14); 2013(6)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT:

Statute: 12-217j; 12-217ee

Ruling: 97-6

Special Notice: 93(15); 93(21); 99(4); 2000(15)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


RETURNS:

Legislation: PA 05-260, 9 (not codified)

Statute: 12-39aa; 12-222; 12-224; 12-226; 12-242i

Special Notice: 98(3); 99(3); 99(4), 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 2001(8), 2001(8.1); 2001(9)

Office of Counsel Guidance:  OCG-4

FAQ: 32, 163


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S


S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX (I))

Legislation: PA 18-49, 12, 13; PA 18-169, 41

Statute: 12-214(a)(2)(J); 12-217

Special Notice: 96(10); 98(3); 98(4); 99(3); 99(4); 2009(11)

Informational Publication: 99(13), 99(13.1); 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 92(7)

Bulletin: 19

FAQ: 163


SECURITIES BROKERAGE SERVICES:

Statute: 12-218(g)


SERVICE FACILITY CREDIT:

Legislation: PA 18-145, 1

Statute: 12-217e; 32-9p; 32-70

Regulation: 32-9p-5

Special Notice: 93(15); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


SETTLEMENTS:

Statute: 12-234


7/7 SITE CREDIT:

Statute: 12-217(a)(1)

Special Notice: 2017(10)


SMALL BUSINESS ADMINISTRATION GUARANTY FEE CREDIT:

Statute: 12-217cc

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


SMALL BUSINESS JOB CREATION CREDIT: (see QUALIFIED SMALL BUSINESS JOB CREATION CREDIT)


STIMULUS DEPRECIATION: (see DEPRECIATION)


SUBPOENAS:

Statute: 12-232


SUPPLEMENTARY TAX:

Statute: 12-223f

Special Notice: 2009(11)


SURTAX:

Statute: 12-214; 12-219

Special Notice: 91(2); 2005(7); 2006(8); 2009(11); 2013(6); 2015(9)

Informational Publication: 2014(21)


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T


TAX RATES:

Statute: 12-214

Special Notice: 96(10); 99(4)


TEMPORARY FAMILY ASSISTANCE PROGRAM CREDIT: (see HIRING INCENTIVE CREDIT)


TRAFFIC REDUCTION PROGRAMS CREDIT:

Statute: 12-217s

Special Notice: 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


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U


UNDERPAYMENTS:

Statute: 12-225; 12-226; 12-229; 12-242d

Special Notice: 93(15); 2002(14)


UNINCORPORATED BUSINESS TAX: (see UNINCORPORATED BUSINESS TAX (M))


 
 

UNREASONABLE COMPENSATION:

Announcement: 92(7)


URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation: PA 13-184, 95 (not codified)

Statute: 32-4l; 32-9t; 12-81aa

Special Notice: 2000(15); 2002(14); 2005(7); 2015(9); 2015(11)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)


 
 

V


VOCATIONAL REHABILITATION JOB CREATION CREDIT:

Statute: 12-217oo

Special Notice: 2010(3); 2010(7)

Informational Publication: IP 2010(13)


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W


WATER COMPANIES:

Statute: 12-217(a)(1)


WORK EDUCATION CREDIT:

Statute: 12-217f (repealed eff. 1/1/98)

Regulation: 12-217f-1, 12-217f-2, 12-217f-3, 12-217f-4

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)


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