Timely filing of claim for refund after the three-year period provided by section 12-732(a)

(a) (1) If a change to or correction of a taxpayer's federal tax return by the Internal Revenue Service or other competent authority, or a renegotiation of a contract or subcontract with the United States, decreases the taxpayer's Connecticut income tax liability for the same taxable period, a claim for refund pertaining to such change or correction shall be deemed to be timely filed, notwithstanding the three-year limitation provided by subsection (a) of section 12-732 of the general statutes, if the taxpayer has timely complied with § 12-727(b)-1 of Part XIV.

(2) If a timely amendment by a taxpayer of the taxpayer's federal tax return decreases the taxpayer's Connecticut income tax liability for the same taxable period, a claim for refund pertaining to such amendment shall be deemed to be timely filed, notwithstanding the three-year limitation provided by subsection (a) of section 12-732 of the general statutes, if the taxpayer has timely complied with § 12-727(b)-2 of Part XIV.

(3) As used in this subsection, "Connecticut income tax liability" means the liability for Connecticut income tax, as defined in § 12-701(b)-1(a)(10) of this Part.

(b) (1) If a taxpayer has claimed a credit under Part VI for a taxable year for income tax paid to a qualifying jurisdiction, as defined in § 12-704(a)-4 of Part VI, and a change or correction is made to the income tax return of the qualifying jurisdiction by the tax officers or other competent authorities of such jurisdiction for such taxable year in such a manner that the amount of income tax that the taxpayer is finally required to pay to that jurisdiction is different from the amount used to determine the credit under this part, and such change or correction decreases the taxpayer's Connecticut tax liability for such taxable year, a claim for refund pertaining to such change or correction shall be deemed to be timely filed, notwithstanding the three-year limitation provided by subsection (a) of section 12-732 of the general statutes, if the taxpayer has timely complied with § 12-704(b)-1(a) of Part VI.

(2) If a taxpayer who has claimed a credit under Part VI for a taxable year for income tax paid to a qualifying jurisdiction, as defined in § 12-704(a)-4 of Part VI, subsequently files a timely amended income tax return for such taxable year with such jurisdiction in such a manner that the amount of income tax that the taxpayer is required to pay to that jurisdiction is different from the amount used to determine the credit under this part, and such amendment decreases the taxpayer's Connecticut tax liability for such taxable year, a claim for refund pertaining to such amendment shall be deemed to be timely filed, notwithstanding the three-year limitation provided by subsection (a) of section 12-732 of the general statutes, if the taxpayer has timely complied with § 12-704(b)-1(b) of Part VI.

(3) As used in this subsection, "Connecticut tax liability" means Connecticut tax liability, as defined in § 12-704(a)-4 of Part VI.

(c) While this section pertains to Section 12-732(b) of the Connecticut General Statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the Connecticut General Statutes, the adoption of this section is authorized by Section 12-740(a) of the Connecticut General Statutes.

(Effective November 18, 1994; Amended June 29, 2001)

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