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A Connecticut gift tax return have to be filed to report all Connecticut taxable gifts made in any calendar 12 months on or after January 1, 2005, although Connecticut present tax is probably not due. Connecticut is a member of the International Fuel Tax Agreement (IFTA). Sales of services between the next affiliated business entities are exempt from gross sales and use taxes: corporations, trusts, estates, partnerships, restricted partnerships, limited liability partnerships, limited legal responsibility firms, single member restricted liability firms, sole proprietorships, and nonstock companies. Every domestic S company is topic to the business entity tax (Bet) and must file Form OP-424, Business Entity Tax Return. For extra info relating to estimated business tax funds, see Informational Publication 2010(10), Q & A on Estimated Corporation Business Tax and Worksheet CT-1120AE. A business should report purchases topic to the use tax on Form OS-114, Sales and Use Tax Return, for the period by which the purchases are made. Gen. Stat. §12-638l if a controlling curiosity in an entity which possesses an curiosity in land that has been categorized as farm land, forest land, maritime heritage land, or open area land is transferred within a period of ten years. This post was  do᠎ne by GSA Con​te᠎nt Generat​or᠎ Dem oversion 

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