- Learn more about myconneCT

- Walk-in services at all DRS branch office locations remain suspended.

- Please check our COVID-19 Response FAQ's

1992 Special Notices

SN 92(1), Gift Tax
SN 92(2), Credit for Taxes Paid to Other Jurisdictions
SN 92(3), Sales and Use Taxes on Retail Sales of Clothing Under $50.00
SN 92(3.1), Sales and Use Taxes on Retail Sales of Clothing Under $50.00
SN 92(4), Group Returns Under the Income Tax Act
SN 92(5), Clarification of Certain Income Tax Schedules for Nonresident Partners or S Corporation Shareholders
SN 92(6), Sales and Use Taxes on Tax Preparation Services
SN 92(7), Further Clarification of the Income Taxation of Nonresident Partners and S Corporation Shareholders
SN 92(8), Marijuana and Controlled Substances Tax
SN 92(9), Income Tax Withholding on Certain Gambling Winnings
SN 92(10), Mixed Municipal Solid Waste Landfill/Resources Recovery Facility Assessment
SN 92(11), Terminal Operators to be Treated as Distributors for Motor Vehicle Fuels Tax Purposes
SN 92(11.1), Terminal Operators to be Treated as Distributors for Motor Vehicle Fuels Tax Purposes
SN 92(12), Sales and Use Taxes on Sales of Certain Lawn and Garden Items
SN 92(13), 1992 Legislative Changes Affecting Sales and Use Taxes
SN 92(13.1), 1992 Legislative Changes Affecting Sales and Use Taxes
SN 92(14), Tourism Fund Surcharge on the Lease or Rental of Passenger Motor Vehicles for a Term of 30 Consecutive Calendar Days or Less
SN 92(15), Unrelated Business Taxable Income Tax
SN 92(16), Nursing Home Tax
SN 92(17), Legislative Changes Affecting Real Estate Conveyance Taxes
SN 92(18), Gift Tax
SN 92(20), Special Assessment Imposed on Generators of Hazardous Waste to Meet Certain Anticipated Expenses of the Connecticut Siting Council for Calendar Quarters Beginning January 1 and April 1, 1992
SN 92(21), Special Assessment Imposed on Generators of Hazardous Waste to Meet Certain Anticipated Expenses of the Connecticut Siting Council for Calendar Quarters Beginning on or after July 1, 1992
SN 92(22), Charges for Participation in Athletic or Sporting Activities Provided by Exempt Entities
SN 92(23), Sales and Use Taxes on Certain Renovation and Repair Services to Residential Real Property
SN 92(24), Tax on Gasoline, Gasohol, and Natural Gas Inventory
SN 92(25), Motor Vehicles Fuels Tax Rate Increase on Gasoline, Gasohol and Natural Gas
SN 92(26), Payment of Connecticut Taxes by Electronic Funds Transfer