Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, January 1st, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

Topical Index to Rulings and Administrative Pronouncements Covering
Corporation Business Tax 

A | B | C | D | E | F | G | H | I | J | K | L | M  N | O | P | Q | R | S | T | U | V | W | X | Y | Z

-A-

ABATEMENTS:

Statute: 12-239

ABUSIVE TAX SHELTERS: (see ABUSIVE TAX SHELTERS (M))

ACCOUNTING:

Regulation: 12-242-8, 12-242-9(both repealed 6/11/14)

ADDITIONAL TAX:  

Legislation: PA 21-2, §§ 422-426 (June Spec. Sess.)

Statute: 12-214(b), 12-214(c); 12-218e; 12-219; 12-226

Regulation: 12-219a-1

Special Notice: 91(2); 93(15); 96(10); 99(3); 2003(2); 2009(11); 2013(6); 2019(5)

Informational Publication: 92(6.2), 92(6.3); 99(11.1); 99(21), 99(21.1); 2000(26); 2006(1); 2017(25)

Bulletin: 6, 39

ADJUSTMENTS UNDER §12-226a:

Statute: 12-226a

Regulation: 12-226a-1

AERO-DERIVED GAS TURBINES:

Statute: 12-214(a)(2)(H)

Special Notice: 93(13)

AFFILIATES: see RELATED MEMBER

AIR POLLUTION ABATEMENT FACILITY CREDIT:

Statute: 12-217c (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Policy Statement: 94(5)

Informational Publication: 95(2); 95(2.1)

Certificate: CERT-117

AMENDMENT OF RETURNS:

Statute: 12-225; 12-226(b)

Regulation: 12-242b-1 (repealed 8/3/01); 12-226-1 (repealed 8/3/01)

APPEALS:

Statute: 12-237

APPORTIONMENT: (see also DISCRETIONARY STATUTES; BROADCASTER; FINANCIAL SERVICE COMPANY)

Legislation: PA 15-244, §219 (uncodified);

Statute: 12-218, 12-218a, 12-218e;12-219a; 12-221a

Regulation: 12-218-1; 12-218-2; 12-218-3; 12-221a-1

Ruling: 95-12

Special Notice: 93(15); 93(26); 96(10); 2015(9); 2015(11); 2016(6); 2017(1)

Policy Statement: 92(5)

Bulletin: 39

APPRENTICESHIP TRAINING CREDIT:

Legislation: PA 21-141, § 289

Statute: 12-217g; 31-3ww

Regulation: 12-217g-2, 12-217g-3, 12-217g-4, 12-217g-5, 12-217g-6, 12-217g-7, 12-217g-8, 12-217g-9, 12-217g-10

Special Notice: 99(4); 2000(15); 2002(14); 2006(8); 2013(6); 2015(11)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

ASSESSMENTS:

Statute: 1-2a; 12-2f; 12-223d; 12-233

Special Notice: 2005(7)

ASSOCIATIONS:

Regulation: 12-213-1

Ruling: 96-9

ASSUMED TAX: (see also ESTIMATED TAXES)

Regulation: 12-242d-1

Announcement: 93(5)

Back to Alphabetical Index

B

BAD DEBTS:

Regulation: 12-242-2, 12-242-3 (both repealed 2/25/00)

BIOTECHNOLOGY CREDIT: (see RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT)

BOND PREMIUMS:

Regulation: 12-242-4

BONUS DEPRECIATION: (see DEPRECIATION)

BROADCASTER:

Statute: 12-218(l)

BROKERAGE SERVICES:

Special Notice: 96(10)

BUSINESS TAXES:

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14)

Back to Alphabetical Index

C

CAPITAL LOSSES:

Ruling: 89-217

CARRYING ON BUSINESS:

Legislation:  PA 21-3, § 1

Statute: 12-213; 12-214(a); 12-216a

Regulation: 12-214-1

Special Notice: 2005(7); 2009(11)

Ruling: 90-83

Informational Publication: 2010(29), 2010(29.1)

CARRYOVERS:

Statute: 12-217(a)(4)

Regulation: 12-217-1

Ruling: 93-23; 97-2; 97-3

Office of Commissioner Guidance:  OCG-10

CHILD DAY CARE SUBSIDY AND FACILITY CREDIT:

Statute: 12-634; 17b-740 (repealed effective 1/1/98)

Regulation: 17-615-1, 17-615-2, 17-615-3, 17-615-4, 17-615-5, 17-615-6, 17-615-7, 17-615-8, 17-615-9, 17-615-10

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)

CLEAN ALTERNATIVE FUEL CREDIT, 10%:

Statute: 12-217i

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)

CLEAN ALTERNATIVE FUEL CREDIT, 50%:

Statute: 12-217r (repealed effective 1/1/94)

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15)

COMBINED RETURNS:

Statute: 12-223a, 12-223b, 12-223c, 12-223d, 12-223e, 12-223f

Regulation: 12-223a-1

Special Notice: 99(4); 2009(11); 2015(9); 2015(11); 2016(6)

Policy Statement: 90(5); 92(1)

LSN: 102

Bulletin: 8; 39

COMMERCIAL PRINTERS:

Statute: 12-213

Special Notice: 96(10)

COMPUTER DONATION CREDIT:

Statute: 10-228b

Special Notice: 2000(15); 2002(14); 2006(8); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Certificate: Form CT-CDC

                                                                                                                                                                                         

CONNECTICUT ESSENTIAL WORKERS COVID-19 ASSISTANCE FUND:  (see CONNECTICUT ESSENTIAL WORKERS COVID-19 ASSISTANCE FUND (I))

COOPERATIVE HOUSING CORPORATIONS:

Statute: 12-214(a)

Ruling: 93-19

CORRECTED RETURNS:

Regulation: 12-225-1 (repealed 8/3/01)

CREDIT CARD SERVICES: (see FINANCIAL SERVICE COMPANY)

CREDITS: (see also specific headings)

Legislation: PA 13-184, §95 (not codified); PA 21-141, § 289; PA 21-2, §§ 426, 427, 429 (June Spec. Sess.)

Statute: 8-395; 10-228b; 10-416; 10-416a; 10-416b; 10-416c; 12-217e; 12-217g; 12-217i; 12-217j; 12-217l (repealed 7/1/13); 12-217n; 12-217o; 12-217p (repealed eff. 6/7/06); 12-217s; 12-217t; 12-217u; 12-217v(repealed 7/1/18); 12-217w; 12-217x; 12-217 (repealed 7/1/13); 12-217z; 12-217aa; 12-217bb (repealed 7/1/13); 12-217cc; 12-217dd; 12-217ee; 12-217ff; 12-217gg; 12-217hh (repealed 7/1/13); 12-217ii; 12-217jj; 12-217kk; 12-217ll; 12-217mm; 12-217nn; 12-217oo; 12-217pp; 12-217qq; 12-217zz; 12-217aaa; 12-217bbb32-4l; 32-4m; 32-9t; 32-41q; 38a-88a

Special Notice: 99(4); 2000(15); 2002(14); 2005(7); 2006(8); 2009(11); 2010(7); 2013(6); 2015(9); 2015(11); 2016(6); 2019(5); 2021(5)

Policy Statement: 2007(4)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 94(6); 95(2), 95(2.1); 99(11), 99(11.1); 2001(14); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13); 2014(21)

CRITICAL INDUSTRIES INVESTMENT FUND CREDIT:

Statute: 32-41q

Special Notice: 99(4); 2002(14)

Back to Alphabetical Index

D

DAY CARE CREDIT: (see also CHILD DAY CARE SUBSIDY AND CREDIT)

Statute: 12-634; 17b-740 through 17b-742 (repealed)

Special Notice: 2002(14)

DEDUCTIONS: (see also specific headings)

Statute: 12-217; 12-213(a)(9)

Special Notice: 91(2); 2002(10), 2002(14); 2009(11)

Office of Counsel Guidance:  OCG-4

DEEMED DIVIDEND DEDUCTIONS:

Statute: 12-217(a)(1)(D)

Office of Counsel Guidance:  OCG-4

DEFICIENCY ASSESSMENTS: (see ASSESSMENTS)

DEFINITIONS: (see also specific headings)

Statute: 12-213

Regulation: 12-213-1; 12-219a-1; 12-242d-1

Ruling: 90-36

Special Notice: 99(4)

DELINQUENT TAXES:

Statute: 12-7a; 12-15; 12-235

DEPRECIATION:

Statute: 12-217(b)

Special Notice: 2002(10)

Announcement: 2008(7)

Office of Commissioner Guidance:  OCG-11

DEPRECIATION ELECTION:

Regulation: 12-217-2 (repealed 2/25/00)

DIGITAL ANIMATION PRODUCTION COMPANY CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217ll

Regulation: 12-217ll-1, 12-217ll-2, 12-217ll-3, 12-217ll-4, 12-217ll-5, 12-217ll-6, 12-217ll-7, 12-217ll-8, 12-217ll-9, 12-217ll-10, 12-217ll-11, 12-217ll-12

Special Notice: 2009(11); 2010(7)

Informational Publication: 2007(31); 2010(13)

DISCLOSURE OF DELINQUENT TAXES: see DISCLOSURE OF DOCUMENTS OR RETURN INFORMATION (M)

DISCRETIONARY STATUTES:

Statute: 12-221a; 12-226a

Regulation: 12-226a-1

Special Notice: 2002(14)

DISPLACED WORKER CREDIT:

Statute: 12-217hh (repealed 7/1/13)

Special Notice: 2006(8); 2013(6)

Informational Publication: 2006(15); 2007(31); 2010(13)

DISSOLUTION:

Regulation: 12-2-8

Policy Statement: 91(1)

DIVIDENDS: (see also specific headings)

Statute: 12-217

Ruling: 91-15; 93-2; 93-24

Special Notice: 91(2)

Bulletin: 39

Office of Counsel Guidance:  OCG-4

DOMICILE:

Special Notice: 93(26)

DUE DATE:

Regulation: 12-213-1

Back to Alphabetical Index

E

ECONOMIC PRESENCE: see CARRYING ON BUSINESS

ELECTRIC SUPPLIER DISPLACED WORKER CREDIT:

Statute: 12-217bb (repealed 7/1/13)

Special Notice: 99(4); 2002(14); 2013(6)

Informational Publication: 2004(20); 2006(15); 2007(31); 2010(13)

ELECTRONIC DATA PROCESSING EQUIPMENT PROPERTY TAX CREDIT:

Statute: 12-217t

Special Notice: 2002(14)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31); 2010(13)

ELECTRONIC FUNDS TRANSFER: (see ELECTRONIC FUNDS TRANSFER (M))

EMPLOYEE TRAINING CREDIT:

Statute: 12-217k (repealed eff. 1/1/98)

Special Notice: 93(15); 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)

EMPLOYER ASSISTED HOUSING TAX CREDIT:

Statute: 12-217p (repealed eff. 6/7/06)

Special Notice: 93(15); 99(4); 2002(14); 2006(8)

Informational Publication: 95(2); 95(2.1); 2006(15); 2007(31)

ENTERPRISE ZONE:

Statute: 12-217e; 12-217v (repealed 7/1/18); 32-9p; 32-70

Special Notice: 2000(15)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

ENTERTAINMENT DISTRICT: (see SERVICE FACILITY CREDIT)

ERRORS:

Regulation: 12-233-1 (repealed 2/25/00)

ESCHEAT:

Regulation: 12-242-10

ESTIMATED TAXES: (see also ASSUMED TAX)

Legislation: PA 21-2, § 425 (June Spec. Sess.)

Statute: 12-242a - 12-242c (repealed); 12-242d; 12-242e; 12-242f; 12-242g; 12-242h; 12-242i

Regulation: 12-242b-1 (repealed 8/3/01); 12-242d-1; 12-242d-2 (repealed 8/3/01)

Special Notice: 91(2); 96(5); 96(10); 2002(14); 2003(2); 2009(11); 2015(9); 2021(5)

LSN: 90-1

TSSN: 14, 14A

Announcement: 93(5); 96(5)

Informational Publication: 99(12); 99(12.1); 99(13); 99(13.1); 2003(37); 2004(19); 2005(14); 2006(19); 2007(18); 2008(15); 2009(34); 2010(10); 2011(21); 2012(10); 2013(18); 2014(21); 2015(12); 2015(14); 2016(11); 2016(16); 2017(24);  2017(25); 2018(9); 2019(9); 2020(4); 2021(9)

EXAMINATION OF RETURNS:

Statute: 12-233

EXEMPT INCOME:

Legislation: PA 13-184, §§75, 95 (not codified); PA 19-54, § 8

Statute: 12-213; 12-225; 12-242ee; 12-81aa; 32-4l; 32-9t; 32-610

Regulation: 12-213-2; 12-225-2

Special Notice: 96(10); 2019(5)

EXEMPT ORGANIZATIONS:

Ruling: 89-57

EXEMPTIONS: (see also specific headings)

Statute: 12-214(a); 12-219(c)

Regulation: 12-214-2

Ruling: 93-19

Special Notice: 93(13); 93(15); 96(10); 99(4); 2002(14)

EXPENSES RELATED TO DIVIDENDS:

Ruling: 91-15

Bulletin: 39

EXPORT ZONE EXEMPTION: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)

EXTENDED DUE DATE:

Regulation: 12-213-1

EXTENSIONS:

Bulletin: 39 

Back to Alphabetical Index

F

FAILURE TO MAKE RETURNS:

Statute: 12-230

FIDUCIARY RETURNS:

Statute: 12-224

FILM PRODUCTION CREDIT: (see also DIGITAL ANIMATION PRODUCTION COMPANY CREDIT; FILM PRODUCTION INFRASTRUCTURE CREDIT)

Legislation:  PA 21-2, § 429 (June Spec. Sess.)

Statute: 12-217jj; 12-217ll

Regulation: 12-217jj-1, 12-217jj-212-217jj-3, 12-217jj-4, 12-217jj-5, 12-217jj-6, 12-217jj-7, 12-217jj-8, 12-217jj-9, 12-217jj-10, 12-217jj-11, 12-217jj-12, 12-217jj-13; 12-217ll-8

Special Notice: 2006(8); 2009(11); 2010(7); 2013(6); 2015(9); 2021(5)

Policy Statement: 2007(4)

Informational Publication: 2006(15); 2007(31); 2010(13)

FILM PRODUCTION INFRASTRUCTURE CREDIT: (see also FILM PRODUCTION CREDIT)

Statute: 12-217kk

Special Notice: 2009(11); 2013(6)

Informational Publication: 2007(31); 2010(13)

FINANCIAL INSTITUTIONS CREDIT:

Statute: 12-217u; 36a-2

Special Notice: 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2004(20); 2006(15); 2007(31); 2010(13)

FINANCIAL SERVICE COMPANY: (see also PASSIVE INVESTMENT COMPANY)

Statute: 12-218(j); 12-218b; 12-219(c)

Ruling: 2000-4; 2015-1

Special Notice: 99(4)

FIRST FIVE PROGRAM:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-217ii; 32-4l; 32-9t

Special Notice: 2019(5)

FIXED CAPITAL INVESTMENT CREDIT:

Statute: 12-217w

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2.1); 2006(15); 2007(31); 2010(13)

FOREIGN CORPORATION EXEMPTION:

Statute: 12-214(a)(2)(I)

Special Notice: 99(4)

FOREIGN INCOME:

Regulation: 12-242-11 (repealed 2/25/00)

Office of Counsel Guidance:  OCG-4

FORFEITURE OF CORPORATE RIGHTS:

Statute: 12-230

Back to Alphabetical Index

G

GLOBAL INTANGIBLE LOW-TAXED INCOME (GILTI):

Special Notice: 2018(7)

GREEN BUILDINGS CREDIT:

Statute: 12-217mm

Special Notice: 2009(11)

GROSS INCOME:

Statute: 12-213(a)(9)

Ruling: 90-36

Special Notice: 99(4)

Back to Alphabetical Index

H

HEARINGS:

Statute: 12-236

HIGHER EDUCATION LOAN CREDIT: (eff. 1/1/2022)

Statute:  12-217qq

Special Notice: 2019(5)

HIRING INCENTIVE CREDIT:

Statute: 12-217y (repealed 7/1/13)

Regulation: 12-217y-1, 12-217y-2, 12-217y-3, 12-217y-4, 12-217y-5, 12-217y-6, 12-217y-7, 12-217y-8

Special Notice: 2000(15); 2002(14); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

HISTORIC HOME REHABILITATION CREDIT:

Statute: 10-416 (formerly 10-320j); 10-416c

Regulation: 10-320j-1; 10-320j-2; 10-320j-3; 10-320j-4; 10-320j-5; 10-320j-6; 10-320j-7; 10-320j-8; 10-320j-9

Special Notice: 2000(15); 2002(14); 2013(6); 2019(5)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

HISTORIC PRESERVATION CREDIT:

Statute: 10-416b

Regulation: 10-416b-1, 10-416b-2, 10-416b-3, 10-416b-4, 10-416b-5, 10-416b-6, 10-416b-7, 10-416b-8, 10-416b-9, 10-416b-10, 10-416b-11, 10-416b-12, 10-416b-13

Informational Publication: 2007(31); 2010(13)

HISTORIC STRUCTURE REHABILITATION CREDIT:

Statute: 10-416a; 10-416c

Special Notice: 2006(8); 2019(5)

Informational Publication: 2006(15); 2007(31); 2010(13)

HOUSING PROGRAM CREDIT:

Statute: 8-395

Regulation: 8-395-1; 8-395-2; 8-395-3; 8-395-4; 8-395-5; 8-396-6; 8-395-7; 8-395-8; 8-395-9; 8-395-10; 8-395-11 (all repealed 6/11/14)

Special Notice: 99(4); 2000(15); 2002(14); 2006(8)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

HUMAN CAPITAL INVESTMENT CREDIT:

Statute: 12-217x

Special Notice: 99(4); 2000(15); 2002(14)

Informational Publication: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Back to Alphabetical Index

I

IMPOSITION OF TAX:

Statute: 12-214; 12-219

Special Notice: 2013(6); 2019(5)

INDIANS:

Ruling: 95-12

INDUSTRIAL WASTE FACILITY CREDIT:

Statute: 12-217d (repealed)

Special Notice: 99(4); 2002(14)

INSURANCE COMPANIES:

Statute: 12-213; 12-214(a)(2); 12-231a

Special Notice: 99(4)

INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (S))

Statute: 32-537

Special Notice: 96(10); 96(17)

INSURANCE REINVESTMENT CREDIT:

Statute: 38a-88a

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publications: 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

INTERCOMPANY RECEIPTS:

Statute: 12-223b

Ruling: 91-15

INTEREST AND PENALTIES:

Legislation: PA 05-260, §9 (uncodified)

Statute: 12-222(c); 12-227; 12-229; 12-231; 12-30a

Special Notice: 93(15); 2002(14)

INTERLOCAL RISK MANAGEMENT AGENCIES:

Statute: 12-219(d)

IRC SEC. 338:

Ruling: 89-46; 2003-3

Bulletin: 29

Back to Alphabetical Index

J

JOB EXPANSION TAX CREDIT:

Statute: 12-217pp; 32-7g

Special Notice: 2012(6); 2013(6)

Informational Publication: 2010(13)

 

JOINT STOCK COMPANY:

Regulation: 12-213-1

Back to Alphabetical Index

L

LAND FOR EDUCATIONAL USE:

Statute: 12-217ff

Informational Publication: 2007(31); 2010(13)

LIABILITY FOR TAX:

Statute: 12-213; 12-214; 12-216

Policy Statement: 91(1)

Bulletin: 6; 39

LIMITED LIABILITY COMPANIES: (see also BUSINESS ENTITY TAX (M))

Statute: 12-217; 34-101

Special Notice: 98(3); 99(3); 99(4); 2009(11)

Policy Statement: 92(12); 92(12.1); 93(5); 93(5.1)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

LIQUIDATIONS:

Bulletin: 29

LOSS CARRYOVER: (see CARRYOVERS)

Back to Alphabetical Index

M

MACHINERY AND EQUIPMENT EXPENDITURE CREDIT:

Statute: 12-217o

Special Notice: 93(15): 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

MANUFACTURING FACILITY CREDIT: (see SERVICE FACILITY CREDIT)

MANUFACTURING REINVESTMENT ACCOUNT:

Statute: 32-9zz; 12-213(a)(9); 12-217(a)(1)

Special Notice: 2012(6)

MARKET BASED SOURCING:

Statute: 12-218(b)

Special Notice: 2016(6); 2017(1)

MERGERS:

Statute: 12-217; 12-238 (repealed)

Ruling: 93-23; 97-3

Special Notice: 96(10)

Policy Statement: 91(1)

MINIMUM TAX:

Statute: 12-223c

Special Notice: 96(10); 99(3); 2002(14)

Informational Publication: 2014(21); 2015(12); 2017(25)

MOTOR BUS COMPANIES:

Statute: 12-241a; 12-239

MOTOR CARRIERS:

Statute: 12-218

Special Notice: 96(10)

MOTOR VEHICLES EXEMPTION:

Statute: 12-214(a)(2)(G)

Special Notice: 93(15)

Back to Alphabetical Index

N

NEIGHBORHOOD ASSISTANCE PROGRAM CREDIT: (see also NEIGHBORHOOD ASSISTANCE PROGRAM (M))

Legislation: SA 10-8, §3; PA 14-187, §54 (not codified)

Statute: 12-217(c); 12-631, 12-632, 12-632a, 12-633, 12-634, 12-635, 12-635a, 12-636, 12-637 (repealed), 12-637a, 12-638; 2-124

Regulation: 12-638-1, 12-638-2; 12-638-3, 12-638-4, 12-638-5 (repealed eff. 6/11/14); 12-638-6, 12-638-7, 12-638-8

Special Notice: 95(11); 99(4); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 99(14); 2001(17); 2004(20); 2005(29); 2006(15); 2007(31); 2008(12); 2010(13); 2010(22); 2013(9); 2015(13)

NET INCOME:

Statute: 12-217

Special Notice: 2002(10), 2002(14); 2009(11)

Informational Publication: 92(6), 92(6.1), 92(6.2), 92(6.3); 99(11), 99(11.1); 2001(14); 2014(21)

NET OPERATING LOSSES:

Statute: 12-217

Regulation: 12-223a-2

Ruling: 93-23; 97-2; 97-3; 2022-1

Special Notice: 96(10); 2009(11); 2015(9); 2015(11)

Bulletin: 39

NEW FACILITIES CREDIT:

Statute: 12-217m (repealed effective 1/1/98)

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)

NEW JOBS CREATION CREDIT:

Legislation: PA 13-184, §95 (not codified)

Statute: 12-217gg; 12-217ii; 32-4l; 32-9t(i)(1)

Special Notice: 2006(8); 2019(5)

Informational Publication: 2006(15); 2007(31); 2010(13)

NONDOMICILIARY CORPORATIONS:

Special Notice: 93(26)

NONSTOCK HOUSING CORPORATIONS: (see COOPERATIVE HOUSING CORPORATIONS)

NOTICE FA-30:

Regulation: 12-236-1 (repealed 2/25/00)

Back to Alphabetical Index

O

OBSOLETE DOCUMENTS:

Announcement: 94(1)

OPEN SPACE OR WATERSHED LAND:

Statute: 12-217(a)(1)(E); 12-217dd; 12-632

Ruling: 2002-2

Special Notice: 2000(15); 2009(11); 2013(6)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

OPPORTUNITY VOUCHER CERTIFICATE TAX CREDIT:

Statute: 17b-16

Special Notice: 99(4)

Informational Publication: 95(2.1)

ORDERING OF CREDITS:

Statute: 12-217aa

Informational Publication: 2006(15); 2007(31); 2010(13)

Back to Alphabetical Index

P

PARTNERS, CORPORATE:

Statute: 12-218; 12-219a; 12-219b

Special Notice: 96(10)

PASSIVE INVESTMENT COMPANY: (see also FINANCIAL SERVICE COMPANY)

Statute: 12-213(a)(27)

Special Notice: 99(4); 2000(14)

PAYMENT OF TAX: (see also ELECTRONIC FUNDS TRANSFER (M))

Statute: 12-216

PENALTIES: (see INTEREST AND PENALTIES)

POLITICAL SUBDIVISIONS:

Ruling: 96-9

PREFERENCE TAX:

LSN: 102

PRINCIPAL PLACE OF BUSINESS:

Regulation: 12-219a-1

PRINTER:

Special Notice: 96(10)

PRIVATE CORPORATION:

Regulation: 12-219a-1

PUBLICATION AND DISCLOSURE:

Statute: 12-240; 12-15

Back to Alphabetical Index

Q

QUALIFIED PRODUCTION CREDIT: (see FILM PRODUCTION TAX CREDIT)

QUALIFIED REHABILITATION EXPENDITURES: (see HISTORIC HOME REHABILITATION CREDIT; HISTORIC STRUCTURE REHABILITATION CREDIT)

QUALIFIED SMALL BUSINESS JOB CREATION CREDIT:

Statute: 12-217nn

Special Notice: 2010(3); 2010(7); 2010(13)

R

RATE

Special Notice: 96(10)

REAL ESTATE INVESTMENT COMPANIES:

Special Notice: 93(15)

REAL ESTATE INVESTMENT TRUSTS:

Statute: 12-213(a)(28); 12-217

Ruling: 92-10

Special Notice: 99(4); 2009(11)

Informational Publication: 2010(21)

RECEIPTS FACTOR: (see also APPORTIONMENT)

Statute: 12-218

Ruling: 95-12

Special Notice: 93(15)

Policy Statement: 92(5)

REFUNDS:

Statute: 12-15(d); 12-39t; 12-39u; 12-225; 12-226; 12-227

Special Notice: 96(10); 99(4)

Policy Statement: 96(4)

REGULATED INVESTMENT COMPANIES:

Statute: 12-218(f)

Ruling: 91-26; 93-2; 93-24; 99-5

Special Notice: 96(10)

REGULATIONS:

Statute: 12-242

RELATED MEMBER:

Statute: 12-218c; 12-223a

Special Notice: 99(4); 2004(22)

RESEARCH AND DEVELOPMENT CREDIT, HIGHER EDUCATION INSTITUTIONS:

Statute: 12-217l (repealed 7/1/13)

Special Notice: 2002(14); 2013(6)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

RESEARCH AND DEVELOPMENT CREDIT, NON-INCREMENTAL EXPENDITURES:

Legislation: PA 21-2, § 427 (June Spec. Sess.)

Statute: 12-217n; 12-217ee; 12-217aaa; 12-217bbb; 32-4m

Special Notice: 93(21); 99(4); 2000(15); 2002(14); 2013(6); 2021(5)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

RESEARCH AND EXPERIMENTAL EXPENDITURE CREDIT:

Statute: 12-217j; 12-217ee

Ruling: 97-6

Special Notice: 93(15); 93(21); 99(4); 2000(15)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

RETURNS:

Legislation: PA 05-260, §9 (not codified)

Statute: 12-39aa; 12-222; 12-224; 12-226; 12-242i

Special Notice: 98(3); 99(3); 99(4), 99(14)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2)

Informational Publication: 99(21), 99(21.1); 2000(26)2003(28)2006(11)2015(12); 2017(25)

Announcement: 2001(8), 2001(8.1); 2001(9)

Office of Counsel Guidance:  OCG-4

Back to Alphabetical Index

S

S CORPORATIONS: (see also PASS-THROUGH ENTITY TAX (I))

Statute: 12-214(a)(2)(J); 12-217

Special Notice: 96(10); 98(3); 98(4); 99(3); 99(4); 2009(11)

Informational Publication: 99(13), 99(13.1); 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25)

Announcement: 92(7)

Bulletin: 19

SECURITIES BROKERAGE SERVICES:

Statute: 12-218(g)

SERVICE FACILITY CREDIT:

Statute: 12-217e; 32-9p; 32-70

Regulation: 32-9p-5

Special Notice: 93(15); 2000(15); 2002(14); 2010(7)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

SETTLEMENTS:

Statute: 12-234

7/7 SITE CREDIT:

Statute: 12-217(a)(1)

Special Notice: 2017(10)

SMALL BUSINESS ADMINISTRATION GUARANTY FEE CREDIT:

Statute: 12-217cc

Special Notice: 2000(15); 2002(14); 2010(7)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

SMALL BUSINESS JOB CREATION CREDIT: (see QUALIFIED SMALL BUSINESS JOB CREATION CREDIT)

STIMULUS DEPRECIATION: (see DEPRECIATION)

SUBPOENAS:

Statute: 12-232

SUPPLEMENTARY TAX:

Statute: 12-223f

Special Notice: 2009(11)

SURTAX:

Legislation: PA 21-2, §§ 422-426 (June Spec. Sess.)

Statute: 12-214; 12-219

Special Notice: 91(2); 2005(7); 2006(8); 2009(11); 2013(6); 2015(9); 2019(5); 2021(5)

Informational Publication: 2014(21)

Back to Alphabetical Index

T

TAX RATES:

Legislaion: PA 21-2, 424 (June Spec. Sess.)

Statute: 12-214; 12-219

Special Notice: 96(10); 99(4); 2021(5)

TEMPORARY FAMILY ASSISTANCE PROGRAM CREDIT: (see HIRING INCENTIVE CREDIT)

TRAFFIC REDUCTION PROGRAMS CREDIT:

Statute: 12-217s

Special Notice: 2000(15); 2002(14)

Informational Publication: 95(2); 95(2.1); 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

Back to Alphabetical Index

U

UNDERPAYMENTS:

Statute: 12-225; 12-226; 12-229; 12-242d

Special Notice: 93(15); 2002(14)

UNINCORPORATED BUSINESS TAX:(see UNINCORPORATED BUSINESS TAX (M))

UNITARY BUSINESS:

Legislation: PA 21-2, § 327 (June Spec. Sess.)

Statute: 12-213; 12-214; 12-217; 12-217n; 12-217t; 12-217u; 12-217gg; 12-218; 12-218b; 12-218c; 12-218d; 12-218e; 12-218f; 12-218g; 12-219; 12-219a; 12-221a; 12-222; 12-223a; 12-223b; 12-223c; 12-223e; 12-223f; 12-242d; 38a-88a

Special Notice:2015(9); 2015(11); 2016(1); 2016(6); 2019(5)

Ruling:  2022-1

Office of Counsel Guidance: OCG-2, OCG-3

UNREASONABLE COMPENSATION:

Announcement: 92(7)

URBAN OR INDUSTRIAL SITE REINVESTMENT CREDIT:

Legislation: PA 13-184, §95 (not codified)

Statute: 32-4 l; 32-9t; 12-81aa

Special Notice: 2000(15); 2002(14); 2005(7); 2015(9); 2015(11); 2019(5)

Informational Publication: 2001(17); 2004(20); 2006(15); 2007(31); 2010(13)

V

VOCATIONAL REHABILITATION JOB CREATION CREDIT:

Statute: 12-217oo

Special Notice: 2010(3); 2010(7)

Informational Publication: IP 2010(13)

Back to Alphabetical Index

W

WATER COMPANIES:

Statute: 12-217(a)(1)

WORK EDUCATION CREDIT:

Statute: 12-217f (repealed eff. 1/1/98)

Regulation: 12-217f-1, 12-217f-2, 12-217f-3, 12-217f-4

Special Notice: 99(4); 2002(14)

Informational Publication: 95(2); 95(2.1)