DRS: 12-720(a)-1, Requirement for declaration of estimated tax - Repealed Effective 4/6/00

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

Repealed Effective 4/6/00

Connecticut Regulation, Reg. Sec.12-720(a)-1. Requirement for declaration of estimated tax.

(a) Each individual shall make a declaration of estimated tax for the taxable year on Form CT-1040ES if the tax on such individualís Connecticut taxable income, or, in the case of a nonresident, the tax on such individualís Connecticut taxable income derived from or connected with sources within this state, other than the Connecticut income tax withheld from wages or other income pursuant to Part IX, can reasonably be expected to exceed $200, after the credit, if any, under Section 12-703 of the general statutes is applied.

(b) While this section pertains to Section 12-720(a) 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 11/18/1994)