Regulations of Connecticut State Agencies
(a) For Connecticut income tax purposes, a "nonresident of this state" or "nonresident individual" is anyone who is not a resident, as defined in ยง 12-701(a)(1)-1 of Part I, or a "part-year resident of this state", as defined in Section 12-701(a)(3) of the general statutes. Except where these sections specifically provide otherwise, references to nonresident individuals may be equally applicable to nonresident aliens.
(b) While this section pertains to Section 12-701(a)(2) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.
(Effective November 18, 1994)