DRS: 12-711(b)-10, Employees compensated on mileage basis

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. § 12-711(b)-10. Employees compensated on mileage basis.

(a) Where an employee’s wages are based on mileage, Connecticut adjusted gross income derived from or connected with sources within this state is determined by multiplying the employee’s gross wages from the employment, wherever earned, determined as if the nonresident were a resident, by a fraction, the numerator of which is the employee’s total mileage traveled in Connecticut and the denominator of which is the employee’s total mileage upon which the employer computes total wages.

(b) While this section pertains to Section 12-711(b) 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 12-701(c) of the general statutes.

(Effective November 18, 1994.)