DRS: 12-721(a)-1, Filing dates for declarations of estimated tax - Repealed Effective 4/6/00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Repealed Effective 4/6/00 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. 12-721(a)-1. Filing dates for declarations of estimated tax.

(a) In general, the requirement for filing a declaration of estimated tax is met when the tax on a taxpayer’s Connecticut taxable income or, in the case of a nonresident, the tax on such taxpayer’s Connecticut taxable income derived from or connected with sources within this state, other than the tax withheld from wages or other income, can reasonably be expected to exceed $200.

If the requirement is met:                 Declaration is due by:

On or before April 1,                            April 15

After April 1 and before
June 2,                                          June 15

After June 1 and before
September 2,                                   September 15

After September 1,                              January 15
                                          of the succeeding year

(b) While this section pertains to Section 12-721(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)