Regulations of Connecticut State Agencies
No person is excused from making and filing a Connecticut income tax return merely because such person does not receive a return from the Department. Copies of the prescribed forms shall, so far as possible, be distributed, but a person who does not receive any form should request it in ample time to have a Connecticut return prepared and filed on or before the due date. For purposes of this section, the term "return" means any return, declaration, statement or other document required to be made or filed under the Income Tax Act.
(Effective November 18, 1994)