Connecticut § 12-744 - Amount required to be shown on a form when item is other than a whole-dollar amount.
Full text of Connecticut Connecticut General Statutes § 12-744 — Amount required to be shown on a form when item is other than a whole-dollar amount., with citation guidance and answers to common questions.
§ 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount.
Sec. 12-744. Amount required to be shown on a form when item is other than a whole-dollar amount. (a) The commissioner shall allow any taxpayer, at his option, to provide with respect to any amount required to be shown on a form prescribed for any return, statement or other document required under the provisions of this chapter that if such amount of such item is other than a whole-dollar amount, either (1) the fractional part of a dollar shall be disregarded; or (2) the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount shall be increased by one dollar.
(b) The provisions of subsection (a) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a form, but shall be applicable only to such final amount.
(P.A. 93-74, S. 49, 67.)
History: P.A. 93-74 effective May 19, 1993, and applicable to taxable years commencing on and after January 1, 1993.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-744
What does Connecticut General Statutes § 12-744 cover?
Section 12-744 ("Amount required to be shown on a form when item is other than a whole-dollar amount.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-744?
A common citation format is "Connecticut General Statutes § 12-744" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-744 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.