DRS: 12-740(c)-1, Retention of records

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(c)-1.  Retention of records.

Except as provided in 12-725-2 of Part XI and 12-740(c)-2 of this Part, the books, records and a copy of any Connecticut income tax return, schedule, statement or other document required to be kept by these sections shall be retained so long as the contents thereof may become material in the administration of the Income Tax Act.

(Effective November 18, 1994.)