Regulations of Connecticut State Agencies
The proof required under subsection (j) of section 12-632 of the Connecticut General Statutes shall be submitted to the commissioner, upon request. The proof shall consist of the tax return filed with the Internal Revenue Service for the income year next preceding the income year in which the tax credit is claimed and the tax return so filed for the income year in which the tax credit is claimed. Attached to such returns shall be the schedules which accompanied such returns.
(Effective August 24, 1987; Amended April 11, 2006)