Regulations of Connecticut State Agencies
Except as provided in § 12-725-2 of Part XI and § 12-740(c)-2 of this Part, the books, records and a copy of any Connecticut income tax return, schedule, statement or other document required to be kept by these sections shall be retained so long as the contents thereof may become material in the administration of the Income Tax Act.
(Effective November 18, 1994)