DRS: 12-701(a)(02)-1, Nonresident of this state

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. 12-701(a)(2)-1. Nonresident of this state.

(a) For Connecticut income tax purposes, a "nonresident of this state" or "nonresident individual" is anyone who is not a resident, as defined in 12-701(a)(1)-1 of Part I, or a "part-year resident of this state", as defined in Section 12-701(a)(3) of the general statutes. Except where these sections specifically provide otherwise, references to nonresident individuals may be equally applicable to nonresident aliens.

(b) While this section pertains to Section 12-701(a)(2) 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.)