Office of Commissioner Guidance - OCG

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On Sunday and Monday, Connecticut will experience a blast of arctic temperatures. Governor Lamont has activated the Severe Cold Weather Protocol during this period. A list of shelters is available at 211ct.org or by calling 2-1-1. [Read more about the Severe Cold Weather Protocol]

Office of Commissioner Guidance - OCG

OCG - 1, Regarding the Rental Surcharge

OCG - 2, Regarding the Net Deferred Tax Liability Deduction Corporation Business Tax

OCG - 3, Combined Unitary FAQ's

OCG - 4, Regarding Treatment of IRC § 965

OCG - 5, Regarding the Treatment of Bonus Depreciation for Connecticut Income Tax Purposes

OCG - 6, Regarding the Calculation of the Pass-Through Entity Tax

OCG - 7, Regarding the Pass-Through Entity Tax Credit

OCG - 8, Regarding Marketplace Facilitators and Marketplace Sellers

OCG-9, Regarding the Single-Use Plastic Bag Fee

OCG - 10, Regarding the Connecticut Tax Implications of the CARES Act

OCG -11, Regarding Depreciation of Qualified Improvement Property for Connecticut Tax Purposes