Section 12-723-6 - Person other than taxpayer requesting extension(a)Extension of time to file.(1) Any person who is authorized by § 12-725-1 of Part XI to sign a return on behalf of another person may request an extension of time for filing a return on behalf of such person, subject to the same conditions that would apply had such other person requested the extension.(2) Any person standing in a close personal or business relationship, as the term is used in 26 C.F.R. § 1.6081-1(b)(4), to another person may request an extension of time for filing a return on behalf of such other person, subject to the same conditions that would apply had such other person requested the extension.(b)Extension of time to pay. Any person who is authorized by § 12-725-1 of Part XI to sign a return on behalf of another person may request an extension of time for paying the tax that is reported thereon on behalf of such other person, subject to the same conditions that would apply had such other person requested the extension.Conn. Agencies Regs. § 12-723-6
Effective November 18, 1994