Connecticut General Statutes > Chapter 15c – Connecticut Uniform Power of Attorney Act and Connecticut Uniform Recognition of Substitute Decision-Making Documents Act


§ 1-350	Short title: Connecticut Uniform Power of Attorney Act
§ 1-350a	Definitions
§ 1-350b	Applicability
§ 1-350c	Power of attorney is durable
§ 1-350d	Execution of power of attorney
§ 1-350e	Validity of power of attorney
§ 1-350f	Meaning and effect of power of attorney
§ 1-350g	Nomination of conservator in power of attorney
§ 1-350h	When power of attorney effective
§ 1-350i	Termination of power of attorney or agent’s authority
§ 1-350j	Coagents and successor agents
§ 1-350k	Reimbursement and compensation of agent
§ 1-350l	Agent’s acceptance
§ 1-350m	Agent’s duties
§ 1-350n	Exoneration of agent
§ 1-350o	Judicial relief
§ 1-350p	Agent’s liability
§ 1-350q	Agent’s resignation. Notice
§ 1-350r	Acceptance of and reliance upon acknowledged power of attorney
§ 1-350s	Liability for refusal to accept acknowledged power of attorney
§ 1-350t	Principles of law and equity
§ 1-350u	Laws applicable to financial institutions or other entities
§ 1-350v	Remedies under other law
§ 1-351	Authority that requires specific grant. Grant of general authority
§ 1-351a	Incorporation of authority
§ 1-351b	Construction of authority, generally
§ 1-351c	General authority with respect to real property
§ 1-351d	General authority with respect to tangible personal property
§ 1-351e	General authority with respect to stocks and bonds
§ 1-351f	General authority with respect to commodities and options
§ 1-351g	General authority with respect to banks and other financial institutions
§ 1-351h	General authority with respect to operation of entity or business
§ 1-351i	General authority with respect to insurance and annuities
§ 1-351j	General authority with respect to estates, trusts and other beneficial interests
§ 1-351k	General authority with respect to claims and litigation
§ 1-351l	General authority with respect to personal and family maintenance
§ 1-351m	General authority with respect to benefits from governmental programs or civil or military service
§ 1-351n	General authority with respect to retirement plans
§ 1-351o	General authority with respect to taxes
§ 1-351p	General authority with respect to gifts
§ 1-352	Power of attorney short form, long form and optional information form
§ 1-352a	Agent’s certification
§ 1-353	Uniformity of application and construction
§ 1-353a	Relation to Electronic Signatures in Global and National Commerce Act
§ 1-353b	Effect on existing powers of attorney
§ 1-360	Short title: Connecticut Uniform Recognition of Substitute Decision-Making Documents Act
§ 1-361	Definitions
§ 1-362	Validity of substitute decision-making document
§ 1-363	Meaning and effect of substitute decision-making document
§ 1-364	Reliance on substitute decision-making document
§ 1-365	Obligation to accept substitute decision-making document
§ 1-366	Remedies under other law
§ 1-367	Uniformity of application and construction
§ 1-368	Operation of Connecticut Uniform Recognition of Substitute Decision-Making Documents Act with respect to federal act
§ 1-369	Applicability

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Terms Used In Connecticut General Statutes > Chapter 15c - Connecticut Uniform Power of Attorney Act and Connecticut Uniform Recognition of Substitute Decision-Making Documents Act

Absolute alcohol: means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl alcohol. See Connecticut General Statutes 12-433
Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
adjusted gross income: means adjusted gross income for the taxable year of any taxpayer as determined for purposes of the federal income tax, but exclusive of any social security or tier 1 railroad retirement benefits included in the taxpayer's total adjusted gross income for such taxable year. See Connecticut General Statutes 12-505
Adjusted gross income: means the adjusted gross income of a natural person with respect to any taxable year, as determined for federal income tax purposes and as properly reported on such person's federal income tax return. See Connecticut General Statutes 12-701
Admission charge: means the amount paid, whether in the form of a ticket price, license fee, skybox, luxury suite or club seat rental charge or purchase price, or otherwise, for the right or privilege to have access to a place or location where amusement, entertainment or recreation is provided, exclusive of any charges for instruction, and including any preferred seat license fee or any other payment required in order to have the right to purchase seats or secure admission to any such place or location. See Connecticut General Statutes 12-540
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affected business entity: means a partnership or an S corporation, but does not include a publicly-traded partnership, as defined in Section 7704(b) of the Internal Revenue Code, that has agreed to file an annual return pursuant to section 12-726 reporting the name, address, Social Security number or federal employer identification number and such other information required by the Commissioner of Revenue Services of each unitholder whose distributive share of partnership income derived from or connected with sources within this state was more than five hundred dollars. See Connecticut General Statutes 12-699
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
Aircraft: means aircraft, as the term is defined in section 15-34. See Connecticut General Statutes 12-407
Alcohol: means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced. See Connecticut General Statutes 12-433
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Amortization: Paying off a loan by regular installments.
Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
another: may extend and be applied to communities, companies, corporations, public or private, limited liability companies, societies and associations. See Connecticut General Statutes 1-1
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
Appraisal: A determination of property value.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Arrest: Taking physical custody of a person by lawful authority.
Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Authorized game: means any game of chance specifically authorized to be conducted at a casino gaming facility by any provision of the general statutes or a public or special act. See Connecticut General Statutes 12-557b
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
banks: shall include all incorporated banks. See Connecticut General Statutes 1-1
Barrel: means not less than twenty-eight nor more than thirty-one gallons. See Connecticut General Statutes 12-433
Bed and breakfast establishment: means any private operator-occupied house, other than a hotel or lodging house, with twelve or fewer rooms in which persons are lodged for hire and a full morning meal is included in the rent. See Connecticut General Statutes 12-407
Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water and containing more than one-half of one per cent of absolute alcohol by volume. See Connecticut General Statutes 12-433
Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
beverage: include wine, beer and liquor. See Connecticut General Statutes 12-433
Bureau: means any of the operating bureaus established in the department pursuant to the provisions of section 4-8. See Connecticut General Statutes 13b-2
Business: includes any activity engaged in by any person or caused to be engaged in by any person with the object of gain, benefit or advantage, either direct or indirect. See Connecticut General Statutes 12-407
Business firm: means any business entity authorized to do business in the state and subject to the tax due under the provisions of chapter 207, 208, 209, 210, 211, 212 or 213a. See Connecticut General Statutes 12-631
Business organization: means a partnership, incorporated or unincorporated association, firm, corporation, trust or other form of business or legal entity, other than a financial institution regulated by a state or federal agency which is not exercising control over an association licensee, but does not mean a governmental or sovereign entity. See Connecticut General Statutes 12-557b
Buying pool: means and includes any combination, corporation, association, affiliation or group of retail dealers operating jointly in the purchase, sale, exchange or barter of cigarettes, the profits from which accrue directly or indirectly to such retail dealers, provided any person holding a distributor's license issued prior to June 29, 1951, shall be deemed to be a distributor within the terms of this section. See Connecticut General Statutes 12-285
Canned or prewritten software: means all software, other than custom software, that is held or existing for general or repeated sale, license or lease. See Connecticut General Statutes 12-407
Casino gaming facility: means any casino gaming facility authorized by any provision of the general statutes or a public or special act to conduct authorized games on its premises, but does not include any casino gaming facility located on Indian lands pursuant to the Indian Gaming Regulatory Act, P. See Connecticut General Statutes 12-557b
Certificated air carrier: means a person issued a certificate or certificates by the Federal Aviation Administration pursuant to Title 14, Chapter I, Subchapter G, Part 121, 135, 139 or 141 of the Code of Federal Regulations or the Civil Aeronautics Board pursuant to Title 14, Chapter II, Subchapter A, Parts 201 to 208, inclusive, and 298 of the Code of Federal Regulations, as such regulations may hereafter be amended or reclassified. See Connecticut General Statutes 12-407
Certified competitive video service: means video programming service provided through wireline facilities, a portion of which are located in the public right-of-way, without regard to delivery technology, including Internet protocol technology. See Connecticut General Statutes 12-407
Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
Cigarette: means and includes any roll for smoking made wholly or in part of tobacco, irrespective of size or shape, and irrespective of whether the tobacco is flavored, adulterated or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material, except where such wrapper is wholly or in the greater part made of tobacco and such roll weighs over three pounds per thousand, provided, if any roll for smoking has a wrapper made of homogenized tobacco or natural leaf tobacco, and the roll is a cigarette size so that it weighs three pounds or less per thousand, such roll is a cigarette and subject to the tax imposed by this part and part II of this chapter. See Connecticut General Statutes 12-285
Cigarette vending machine: means a machine used for the purpose of automatically merchandising packaged cigarettes through the insertion of the proper amount of coins therein by the purchaser, but does not mean a restricted cigarette vending machine. See Connecticut General Statutes 12-285
Club: means any organization which is either owned or operated by its members, or both. See Connecticut General Statutes 12-540
Codicil: An addition, change, or supplement to a will executed with the same formalities required for the will itself.
Commissioner: means the Commissioner of Transportation and includes each successor in office or authority. See Connecticut General Statutes 13a-1
Commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-330a
Commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-405a
commissioner: means the Commissioner of Revenue Services. See Connecticut General Statutes 12-505
Commissioner: means the Commissioner of Consumer Protection. See Connecticut General Statutes 12-557b
commissioner: means the Commissioner of Revenue Services, and (2) "controlling interest" means (A) in the case of a corporation, more than fifty per cent of the total combined voting power of all classes of stock of such corporation, and (B) in the case of a partnership, association, trust or other entity, more than fifty per cent of the capital, profits or beneficial interest in such partnership, association, trust or other entity. See Connecticut General Statutes 12-638a
Commissioner: means the Commissioner of Revenue Services or his authorized agent. See Connecticut General Statutes 12-701
Commissioner: means the Commissioner of Transportation appointed pursuant to this chapter. See Connecticut General Statutes 13b-2
community antenna television service: includes service provided by a holder of a certificate of cable franchise authority pursuant to section 16-331p, and service provided by a community antenna television company issued a certificate of video franchise authority pursuant to section 16-331e for any service area in which it was not certified to provide community antenna television service pursuant to section 16-331 on or before October 1, 2007. See Connecticut General Statutes 12-407
Community services: means any type of counseling and advice, emergency assistance or medical care furnished to individuals or groups in the state. See Connecticut General Statutes 12-631
company: means any person, partnership, association, company, limited liability company or corporation, except an incorporated municipality. See Connecticut General Statutes 12-1
Company: includes a corporation, partnership, limited partnership, limited liability company, limited liability partnership, association, individual or any fiduciary thereof. See Connecticut General Statutes 12-587
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Connecticut adjusted gross income: means adjusted gross income, with the following modifications:
(A) There shall be added thereto:
(i) To the extent not properly includable in gross income for federal income tax purposes, any interest income from obligations issued by or on behalf of any state, political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity, exclusive of such income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut and exclusive of any such income with respect to which taxation by any state is prohibited by federal law. See Connecticut General Statutes 12-701
Connecticut fiduciary adjustment: means the net positive or negative total of the following items relating to income, gain, loss or deduction of a trust or estate:
(A) There shall be added together:
(i) Any interest income from obligations issued by or on behalf of any state, political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity, exclusive of such income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district or similar public entity created under the laws of the state of Connecticut and exclusive of any such income with respect to which taxation by any state is prohibited by federal law. See Connecticut General Statutes 12-701
Connecticut source income: means (A) the separately and nonseparately computed items, as described in Section 702(a) of the Internal Revenue Code with respect to a partnership or Section 1366 of the Internal Revenue Code with respect to an S corporation, of the affected business entity, excluding any item treated as an itemized deduction for federal income tax purposes, plus any item described in Section 707(c) of the Internal Revenue Code with respect to a partnership, to the extent any such items under this subparagraph are derived from or connected with sources within this state, as determined under the provisions of chapter 229, (B) as increased or decreased by any modification described in section 12-701 that relates to an item of the affected business entity's income, gain, loss or deduction, to the extent derived from or connected with sources within this state, as determined under the provisions of chapter 229. See Connecticut General Statutes 12-699
Contemplation of death: The expectation of death that provides the primary motive to make a gift.
Continuance: Putting off of a hearing ot trial until a later time.
Contract: A legal written agreement that becomes binding when signed.
Control: means the power to exercise authority over or direct the management and policies of a person or business organization. See Connecticut General Statutes 12-557b
Conviction: A judgement of guilt against a criminal defendant.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Cosmetic medical procedure: includes , but is not limited to, cosmetic surgery, hair transplants, cosmetic injections, cosmetic soft tissue fillers, dermabrasion and chemical peel, laser hair removal, laser skin resurfacing, laser treatment of leg veins and sclerotherapy. See Connecticut General Statutes 12-407
Counterclaim: A claim that a defendant makes against a plaintiff.
Crime prevention: means any activity which aids in the reduction of crime in the state. See Connecticut General Statutes 12-631
Custom software: means a computer program prepared to the special order of a single customer. See Connecticut General Statutes 12-407
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Dealer: means any person other than a distributor who is engaged in this state in the business of selling cigarettes, including any person operating and servicing fewer than twenty-five cigarette vending machines, and any person who is engaged in the business of selling taxed tobacco products, as defined in section 12-330a, at retail. See Connecticut General Statutes 12-285
Decedent: A deceased person.
Deed: The legal instrument used to transfer title in real property from one person to another.
Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
Department: means the Department of Consumer Protection. See Connecticut General Statutes 12-557b
Department: means the Department of Revenue Services. See Connecticut General Statutes 12-701
Department: means the Department of Transportation established pursuant to this chapter. See Connecticut General Statutes 13b-2
Dependent: A person dependent for support upon another.
Devise: To gift property by will.
Digital goods: means audio works, visual works, audio-visual works, reading materials or ring tones, that are electronically accessed or transferred. See Connecticut General Statutes 12-407
Directory assistance: means an ancillary service of providing telephone number information or address information. See Connecticut General Statutes 12-407
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Distributor: means (A) any person in this state engaged in the business of manufacturing cigarettes. See Connecticut General Statutes 12-285
Distributor: means (A) any person in this state engaged in the business of manufacturing tobacco products, (B) any person who purchases untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or (C) any person who imports into this state untaxed tobacco products, at least seventy-five per cent of which are to be sold. See Connecticut General Statutes 12-330a
Distributor: means any person, wherever resident or located, that holds a wholesaler's or manufacturer's permit or wholesaler or manufacturer permit for beer only issued under chapter 545, or such person's backer, if any. See Connecticut General Statutes 12-433
Distributor: means (1) any person, wherever resident or located, who or which imports fuels or causes fuels to be imported into this state, for sale or use, (2) any person who or which produces, refines, manufactures or compounds fuels within this state, (3) any person who or which distributes fuels by tank wagon in this state, and (4) any person who or which stores fuels in this state in a tank or other container having a capacity equaling or exceeding an amount established by the commissioner for purposes of the determination required in accordance with this subdivision. See Connecticut General Statutes 12-455a
dividends: means those dividends taxable for federal income tax purposes without regard to the dividend exclusion, but exclusive of exempt dividends. See Connecticut General Statutes 12-505
Donee: The recipient of a gift.
Donor: The person who makes a gift.
Dues: shall include assessment charges to members irrespective of the purpose for which made and any charges for social, athletic or sporting privileges or facilities for any period of more than six days but not including charges made for instruction, charges for locker rental or charges for special assessments made (A) for the construction or reconstruction of any social, athletic or sporting facility or any increase in charges made after June 29, 1999, which increase is to be used for the acquisition of land provided such land is "farm land" "open space land" or "forest land" as defined in section 12-107b, and further provided that an application or applications pursuant to section 12-107c, 12-107d or 12-107e are made for the assessment list next following the acquisition of such land, or (B) for the construction or reconstruction of any capital addition to any such facility, or (C) furnishings or fixtures, including installation charges, for any such facility, to the extent that such furnishings or fixtures are required, by reason of the construction or reconstruction described in subparagraph (A) or (B) of this subdivision, for the use of such facility upon completion of such construction or reconstruction. See Connecticut General Statutes 12-540
Education: means any type of scholastic instruction or scholarship assistance to any person who resides in the state that enables such person to prepare for better opportunities, including teaching services donated pursuant to section 10-21c. See Connecticut General Statutes 12-631
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. ^{Source: OCC}
Engaged in business in the state: means and, to the extent not prohibited by the . See Connecticut General Statutes 12-407
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Escrow: Money given to a third party to be held for payment until certain conditions are met.
Estimated tax: means the amount which the individual estimates to be his income tax under this chapter for the taxable year less the amount which such individual estimates to be the sum of any credits allowable for tax withheld. See Connecticut General Statutes 12-701
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Ex officio: Literally, by virtue of one's office.
Executor: A male person named in a will to carry out the decedent
exempt dividends: means any dividend or part thereof, other than a capital gain dividend, paid by a regulated investment company and designated by it as an exempt dividend, in accordance with subsection (d) of this section, in a written notice mailed to its shareholders not later than sixty days after the close of its taxable year. See Connecticut General Statutes 12-505
Exempt dividends: means any dividend or part thereof, other than a capital gain dividend, paid by a regulated investment company and designated by it as an exempt dividend, in accordance with section 12-718, in a written notice mailed to its shareholders not later than sixty days after the close of its taxable year. See Connecticut General Statutes 12-701
exportation: means the conveyance of petroleum products from within this state to a location outside this state for the purpose of sale or use outside this state. See Connecticut General Statutes 12-587
Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. ^{Source: OCC}
Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
Families of low and moderate income: means families meeting the criteria for designation as families of low and moderate income established by the Commissioner of Housing pursuant to subsection (f) of section 8-39. See Connecticut General Statutes 12-631
Fare inspector: means an employee of (A) the department designated by the commissioner, or (B) a third-party contractor employed by the department, whose duties are to inspect tickets, passes or other documentation required to show compliance by the passenger with the fare payment requirements of state-owned or controlled bus public transportation service when the fare payment is off board or a combination of off board and on board such bus. See Connecticut General Statutes 13b-2
farm: includes farm buildings, and accessory buildings thereto, nurseries, orchards, ranges, greenhouses, hoophouses and other temporary structures or other structures used primarily for the raising and, as an incident to ordinary farming operations, the sale of agricultural or horticultural commodities. See Connecticut General Statutes 1-1
farming: include cultivation of the soil, dairying, forestry, raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, including horses, bees, the production of honey, poultry, fur-bearing animals and wildlife, and the raising or harvesting of oysters, clams, mussels, other molluscan shellfish or fish. See Connecticut General Statutes 1-1
federal: refer to the corresponding terms defined in the laws of the United States. See Connecticut General Statutes 12-701
Federal alternative minimum taxable income: means alternative minimum taxable income, as defined in Section 55(b)(2) of the Internal Revenue Code. See Connecticut General Statutes 12-701
Federal tentative minimum tax: means tentative minimum tax, as determined pursuant to Section 55 of the Internal Revenue Code, reduced by the alternative minimum tax foreign tax credit. See Connecticut General Statutes 12-701
Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
Fiduciary: A trustee, executor, or administrator.
Fiduciary: means the executor or administrator of a resident estate or a nonresident estate, whether or not such executor or administrator is a taxpayer. See Connecticut General Statutes 12-405a
first sale of petroleum products within this state: means the initial sale of a petroleum product delivered to a location in this state. See Connecticut General Statutes 12-587
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
- You are late making a payment or commit some other default, triggering an increase to a penalty rate
- The bank changes the terms of your account and you do not reject the change.
- The rate expires (if the rate was fixed for only a certain period of time).
Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. ^{Source: OCC}
Fortified wine: means any wine, the alcoholic contents of which have been increased, by whatever process, beyond that produced by natural fermentation. See Connecticut General Statutes 12-433
Fraud: Intentional deception resulting in injury to another.
Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. ^{Source: OCC}
Fuels: means (1) fuels as defined in section 14-1 and (2) any other combustible gas or liquid suitable for the generation of power to propel motor vehicles. See Connecticut General Statutes 12-455a
fulfillment services: means services that are performed by a person on its premises on behalf of a purchaser of such services and that involve the receipt of orders from the purchaser of such services or an agent thereof, which orders are to be filled by the person from an inventory of products that are offered for sale by the purchaser of such services, and the shipment of such orders outside this state to customers of the purchaser of such services. See Connecticut General Statutes 12-407
gains from the sale or exchange of capital assets: means (A) net gain as determined for federal income tax purposes, after due allowance for losses and holding periods, and with respect to any such gain which is earned, received in fact or constructively, accrued or credited to the taxpayer on or after January 1, 1987, but not later than February 8, 1989, deduction of sixty per cent of the excess of the net long-term capital gain for the taxable year over the net short-term capital loss for such taxable year, from (i) sales or exchanges of capital assets or assets treated as capital assets, other than notes, bonds or other obligations of the state of Connecticut or any of the political subdivisions thereof, or its or their respective agencies or instrumentalities, or (ii) from transactions or events taxable to the taxpayer as such sales or exchanges, and being the net amount includable in the taxpayer's adjusted gross income, with respect to all such sales, exchanges, transactions, or events, under the provisions of the internal revenue code in effect for the taxable year, exclusive of any gain or loss from the holding or trading of any dealer equity options, as defined in Section 1256 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and exclusive of any gain or loss of a nonresident taxpayer other than from the sale or exchange of real property located in Connecticut, provided such property is a capital asset or an asset treated as a capital asset or such sale or exchange is a transaction or event taxable as a sale or exchange of a capital asset and (B) net gains from sales or exchanges of certain property, as determined in accordance with Internal Revenue Service Form 4797, exclusive of any such net gain includable under subparagraph (A) in this definition of gains from the sale or exchange of capital assets. See Connecticut General Statutes 12-505
Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Grantor: The person who establishes a trust and places property into it.
gross earnings: means all consideration received from the first sale within this state of a petroleum product. See Connecticut General Statutes 12-587
Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
Gross gaming revenue: means the total of all sums actually received by a casino gaming facility from gaming operations less the total of all sums paid as winnings to patrons of the casino gaming facility, provided the total of all sums paid as winnings to such patrons shall not include the cash equivalent value of any merchandise or thing of value included in a jackpot or payout, and provided further the issuance to or wagering by such patrons of any promotional gaming credit shall not be included in the total of all sums actually received by a casino gaming facility for the purposes of determining gross gaming revenue. See Connecticut General Statutes 12-557b
Gross receipts: means the total amount of the sales price from retail sales of tangible personal property by a retailer, the total amount of the rent from transfers of occupancy of rooms by an operator, the total amount of the sales price from retail sales of any service described in subdivision (2) of this subsection by a retailer of services, or the total amount of payment or periodic payments from leases or rentals of tangible personal property by a retailer, valued in money, whether received in money or otherwise, which amount is due and owing to the retailer or operator and, subject to the provisions of subdivision (1) of section 12-408, whether or not actually received by the retailer or operator, without any deduction on account of any of the following: (i) The cost of the property sold. See Connecticut General Statutes 12-407
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Half barrel: means not less than fourteen nor more than fifteen and one-half gallons. See Connecticut General Statutes 12-433
Highway: includes streets and roads. See Connecticut General Statutes 13a-1
Holocaust victim: includes the spouse or descendant of a Holocaust victim. See Connecticut General Statutes 12-701
Holocaust victim settlement payment: includes any interest on any such payment accumulated or accrued through the date of payment. See Connecticut General Statutes 12-701
Hospital: means a hospital included within the definition of health care facilities or institutions under section 19a-630 and licensed as a short-term general hospital by the Department of Public Health, but does not include (A) any hospital which, on January 30, 1997, is within the class of hospitals licensed by the department as children's general hospitals, or (B) a short-term acute hospital operated exclusively by the state other than a short-term acute hospital operated by the state as a receiver pursuant to chapter 920. See Connecticut General Statutes 12-407
Hotel: includes any apartment hotel wherein apartments are rented for fixed periods of time, furnished or unfurnished, while the keeper of such hotel supplies food to the occupants thereof, if required, but does not include a bed and breakfast establishment. See Connecticut General Statutes 12-407
in the state: means within the exterior limits of the state of Connecticut and includes all territory within these limits owned by or ceded to the United States of America. See Connecticut General Statutes 12-407
Indemnification: In general, a collateral contract or assurance under which one person agrees to secure another person against either anticipated financial losses or potential adverse legal consequences. ^{Source: FDIC}
Initiation fees: shall include any payment, contribution or loan required as a condition precedent to membership whether or not any such payment, contribution or loan is evidenced by a certificate of interest or indebtedness or share of stock. See Connecticut General Statutes 12-540
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
intellectual disability: means a significant limitation in intellectual functioning existing concurrently with deficits in adaptive behavior that originated during the developmental period before eighteen years of age. See Connecticut General Statutes 1-1g
Inter vivos: Transfer of property from one living person to another living person.
interest income: means (A) any interest income taxable for federal income tax purposes, exclusive of any such income with respect to which taxation by any state is prohibited by federal law, less any amounts forfeited to a bank, savings bank, savings and loan association, credit union or other depository institution, wherever located, as a penalty for premature withdrawal of funds from a time savings account, certificate of deposit, or similar class of deposit, and (B) any interest income from obligations issued by or on behalf of any state, political subdivision thereof, or public instrumentality, state or local authority, district, or similar public entity, exclusive of such income from obligations issued by or on behalf of the state of Connecticut, any political subdivision thereof, or public instrumentality, state or local authority, district, or similar public entity created under the laws of the state of Connecticut. See Connecticut General Statutes 12-505
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
Internal Revenue Code: means the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended. See Connecticut General Statutes 12-701
Intestate: Dying without leaving a will.
Job training: means any type of instruction to any person who resides in the state that enables such person to acquire vocational skills to become employable or seek a higher grade of employment, including training offered pursuant to section 10-21b. See Connecticut General Statutes 12-631
Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants.
Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legacy: A gift of property made by will.
Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
Legatee: A beneficiary of a decedent
legislative body: means : (1) As applied to unconsolidated towns, the town meeting. See Connecticut General Statutes 1-1
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Licensed dealer: means a dealer licensed under the provisions of this chapter. See Connecticut General Statutes 12-285
Licensed distributor: means a distributor holding a license issued by the Commissioner of Revenue Services under the provisions of this chapter. See Connecticut General Statutes 12-433
Licensed marine dealer: means a marine dealer, as the term is defined in section 15-141, who has been issued a marine dealer's certificate by the Commissioner of Energy and Environmental Protection. See Connecticut General Statutes 12-407
Lien: A claim against real or personal property in satisfaction of a debt.
Limited access state highway: means any state highway so designated under the provisions of section 13b-27. See Connecticut General Statutes 13a-1
Lineal descendant: Direct descendant of the same ancestors.
Liquor: means any beverage that contains alcohol obtained by distillation mixed with drinkable water and other substances in solution. See Connecticut General Statutes 12-433
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Lodging house: means any building or portion of a building, other than a hotel, an apartment hotel or a bed and breakfast establishment, in which persons are lodged for hire with or without meals, including, but not limited to, any motel, motor court, motor inn, tourist court, furnished residence or similar accommodation. See Connecticut General Statutes 12-407
Majority leader: see Floor Leaders
Media payroll services company: means a retailer whose principal business activity is the management and payment of compensation, fringe benefits, workers' compensation, payroll taxes or assessments to individuals providing services to an eligible production company pursuant to section 12-217jj. See Connecticut General Statutes 12-407
Member: means (A) a shareholder of an S corporation, (B) a partner in (i) a general partnership, (ii) a limited partnership, or (iii) a limited liability partnership, or (C) a member of a limited liability company that is treated as a partnership or an S corporation for federal income tax purposes. See Connecticut General Statutes 12-699
Minority leader: See Floor Leaders
month: means a calendar month, and the word "year" means a calendar year, unless otherwise expressed. See Connecticut General Statutes 1-1
Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Motor carrier: means every person, firm or corporation which operates or causes to be operated on any highway in this state any qualified motor vehicle. See Connecticut General Statutes 12-478
Motor carrier: means any person who operates motor vehicles over the highways of this state, whether over regular or irregular routes, in the transportation of passengers or property, or any class or classes thereof, for hire by the general public or for hire under special and individual contracts. See Connecticut General Statutes 13b-2
Motor fuel: means "fuels" as defined in section 12-455a. See Connecticut General Statutes 12-478
Motor vehicle: means any vehicle propelled or drawn by any power other than muscular, except aircraft, motorboats, road rollers, baggage trucks used about railroad stations, electric battery-operated wheel chairs when operated by persons with physical disabilities at speeds not exceeding fifteen miles per hour, agricultural tractors, farm implements and such vehicles as run only upon rails or tracks. See Connecticut General Statutes 12-455a
National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. ^{Source: OCC}
Neighborhood: means any specific geographic area, urban, interurban, suburban, or rural, which is experiencing problems endangering its existence as a viable and stable neighborhood. See Connecticut General Statutes 12-631
Neighborhood organization: means any organization performing community services in the state that: (A) Holds a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code. See Connecticut General Statutes 12-631
Nonresident estate: means any estate which is not a resident estate in this state. See Connecticut General Statutes 12-405a
Nonresident of this state: means any natural person who is not a resident of this state for any portion of the taxable year. See Connecticut General Statutes 12-701
Nonresident trust or estate: means any trust or estate other than a resident trust or estate or a part-year resident trust. See Connecticut General Statutes 12-701
Oath: A promise to tell the truth.
oath: shall include affirmations in cases where by law an affirmation may be used for an oath, and, in like cases, the word "swear" shall include the word "affirm". See Connecticut General Statutes 1-1
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Occupancy: means the use or possession, or the right to the use or possession, of any room or rooms in a hotel, lodging house or bed and breakfast establishment, or the right to the use or possession of the furnishings or the services and accommodations accompanying the use and possession of such room or rooms, for the first period of not more than thirty consecutive calendar days. See Connecticut General Statutes 12-407
Operations: means operations of all such vehicles, whether loaded or empty, whether or not for compensation and whether owned by or leased to the motor carrier which operates them or causes them to be operated. See Connecticut General Statutes 12-478
Operator: means any person operating a hotel, lodging house or bed and breakfast establishment in the state, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel, lodging house or bed and breakfast establishment. See Connecticut General Statutes 12-407
Ordinance: means an enactment under the provisions of section 7-157. See Connecticut General Statutes 1-1
Organ: means human bone marrow or all or part of a human liver, pancreas, kidney, intestine or lung. See Connecticut General Statutes 12-701
other state: means any state of the United States or the District of Columbia excluding the state of Connecticut. See Connecticut General Statutes 12-407
Oversight: Committee review of the activities of a Federal agency or program.
Part-year resident trust: means any trust which is not either a resident trust or a nonresident trust for the entire taxable year. See Connecticut General Statutes 12-701
Partner: means a partner as defined in Section 7701(a)(2) of the Internal Revenue Code and the regulations adopted thereunder, as from time to time amended, and any reference in this chapter or in regulations adopted under this chapter to a partner shall include a member of a limited liability company that is treated as a partnership for federal income tax purposes. See Connecticut General Statutes 12-701
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Partnership: includes a limited liability company that is treated as a partnership for federal income tax purposes. See Connecticut General Statutes 12-699
Partnership: means a partnership as defined in Section 7701(a)(2) of the Internal Revenue Code and the regulations adopted thereunder, as from time to time amended, and any reference in this chapter or in regulations adopted under this chapter to a partnership shall include a limited liability company that is treated as a partnership for federal income tax purposes. See Connecticut General Statutes 12-701
Patient care services: means therapeutic and diagnostic medical services provided by the hospital to inpatients and outpatients including tangible personal property transferred in connection with such services. See Connecticut General Statutes 12-407
Pay: means the payment by an individual of the tax imposed on his Connecticut adjusted gross income or the payment by a fiduciary of a trust or estate of the tax imposed on its Connecticut taxable income, and includes the payment over by an employer or other person of the tax that such employer or other person is required to collect, deduct or withhold and to truthfully account for. See Connecticut General Statutes 12-701
person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-285
Person: means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section 12-59, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual or officer acting under the authority of any court in this state. See Connecticut General Statutes 12-407
Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-433
Person: means any individual, corporation, limited liability company, association, copartnership, company, firm or other aggregation. See Connecticut General Statutes 12-455a
person: means the taxpayer or any pledgee, assignee, receiver, referee, trustee, conservator, guardian, custodian or other fiduciary of the taxpayer acting for the taxpayer. See Connecticut General Statutes 12-505
Person: means and includes any individual, firm, copartnership, joint venture, association of persons however formed, social club, fraternal organization, corporation, limited liability company, estate, trust, fiduciary, receiver, trustee, syndicate, the United States, this state or any political subdivision thereof or any group or combination acting as a unit, and any other individual or officer acting under the authority of any court in this state. See Connecticut General Statutes 12-540
Person: means a person as defined in section 12-1, but shall not include any corporation or association which is taxable as a corporation for the purposes of chapter 208, provided, for purposes of sections 12-735, 12-736 and 12-737, the term "person" shall include an individual, corporation or partnership and any officer or employee of any corporation, including a dissolved corporation, and a member or employee of any partnership who, as such officer, employee or member, is under a duty to perform the act in respect of which the violation occurs. See Connecticut General Statutes 12-701
Personal property: All property that is not real property.
petroleum products: means those products which contain or are made from petroleum or a petroleum derivative. See Connecticut General Statutes 12-587
Plaintiff: The person who files the complaint in a civil lawsuit.
Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
Prepaid telephone calling service: means the right to exclusively purchase telecommunications service, that must be paid for in advance and that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, provided the remaining amount of units of service that have been prepaid shall be known on a continuous basis. See Connecticut General Statutes 12-407
President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
Probable cause: A reasonable ground for belief that the offender violated a specific law.
Probate: Proving a will
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
Professional employer agreement: means a written contract between a professional employer organization and a service recipient whereby the professional employer organization agrees to provide at least seventy-five per cent of the employees at the service recipient's worksite, which contract provides that such worksite employees are intended to be permanent employees rather than temporary employees, and employer responsibilities for such worksite employees, including hiring, firing and disciplining, are allocated between the professional employer organization and the service recipient. See Connecticut General Statutes 12-407
Professional employer organization: means any person that enters into a professional employer agreement with a service recipient whereby the professional employer organization agrees to provide at least seventy-five per cent of the employees at the service recipient's worksite. See Connecticut General Statutes 12-407
proof: means alcoholic liquor that contains one-half by volume of alcohol of a specific gravity of seventy-nine hundred and thirty-nine ten-thousandths (0. See Connecticut General Statutes 12-433
Proof gallon: means the equivalent of one wine gallon at 100 proof. See Connecticut General Statutes 12-433
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
purchasing: means and includes: (A) Any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property or of the occupancy of any room or rooms in a hotel, lodging house or bed and breakfast establishment for a period of thirty consecutive calendar days or less for a consideration. See Connecticut General Statutes 12-407
Qualified motor vehicle: means a motor vehicle that is used, designed or maintained for transportation of persons or property and that (A) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds. See Connecticut General Statutes 12-478
Quarter barrel: means not less than seven nor more than seven and three-quarters gallons. See Connecticut General Statutes 12-433
quarterly period: means a period of three calendar months commencing on the first day of January, April, July or October and ending on the last day of March, June, September or December, respectively. See Connecticut General Statutes 12-587
Quorum: The number of legislators that must be present to do business.
railroad company: shall be construed to mean and include all corporations, trustees, receivers or other persons, that lay out, construct, maintain or operate a railroad, unless such meaning would be repugnant to the context or to the manifest intention of the General Assembly. See Connecticut General Statutes 1-1
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Reconstructive surgery: includes any surgery performed on abnormal structures caused by or related to congenital defects, developmental abnormalities, trauma, infection, tumors or disease, including procedures to improve function or give a more normal appearance. See Connecticut General Statutes 12-407
Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}
Regulated investment company: means a regulated investment company as defined in Section 851 of the Internal Revenue Code. See Connecticut General Statutes 12-701
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
Rent: means the consideration received for occupancy and any meals included with such occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever. See Connecticut General Statutes 12-407
Required annual payment: means the lesser of (A) ninety per cent of the tax shown on the return for the taxable year, or, if no return is filed, ninety per cent of the tax for such year, or (B) if the preceding taxable year was a taxable year of twelve months and the individual filed a return for the preceding taxable year, one hundred per cent of the tax shown on the return of the individual for such preceding taxable year. See Connecticut General Statutes 12-701
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
resident: means an individual: (A) Who is domiciled in this state. See Connecticut General Statutes 12-505
Resident estate: means the estate of a decedent who at the time of death was domiciled in this state. See Connecticut General Statutes 12-405a
Resident of this state: means any natural person (A) who is domiciled in this state, unless (i) the person maintains no permanent place of abode in this state, maintains a permanent place of abode elsewhere and spends in the aggregate not more than thirty days of the taxable year in this state, or (ii) within any period of five hundred forty-eight consecutive days the person is present in a foreign country or countries for at least four hundred fifty days, and during such period of five hundred forty-eight consecutive days the person is not present in this state for more than ninety days and does not maintain a permanent place of abode in this state at which such person's spouse, unless such spouse is legally separated, or minor children are present for more than ninety days, and during the nonresident portion of the taxable year with or within which such period of five hundred forty-eight consecutive days begins and the nonresident portion of the taxable year with or within which such period ends, such person is present in this state for a number of days which does not exceed an amount which bears the same ratio to ninety as the number of days contained in such portion of the taxable year bears to five hundred forty-eight, or (B) who is not domiciled in this state but maintains a permanent place of abode in this state and is in this state for an aggregate of more than one hundred eighty-three days of the taxable year, unless such person, not being domiciled in this state, is in active service in the armed forces of the United States. See Connecticut General Statutes 12-701
Resident portion of unsourced income: means unsourced income multiplied by a percentage equal to the sum of the ownership interests in the affected business entity owned by members who are residents of this state. See Connecticut General Statutes 12-699
Resident trust or estate: means (A) the estate of a decedent who at the time of his death was a resident of this state, (B) the estate of a person who, at the time of commencement of a case under Title 11 of the United States Code, was a resident of this state, (C) a trust, or a portion of a trust, consisting of property transferred by will of a decedent who at the time of his death was a resident of this state, and (D) a trust, or a portion of a trust, consisting of the property of (i) a person who was a resident of this state at the time the property was transferred to the trust if the trust was then irrevocable, (ii) a person who, if the trust was revocable at the time the property was transferred to the trust, and has not subsequently become irrevocable, was a resident of this state at the time the property was transferred to the trust or (iii) a person who, if the trust was revocable when the property was transferred to the trust but the trust has subsequently become irrevocable, was a resident of this state at the time the trust became irrevocable. See Connecticut General Statutes 12-701
Restricted cigarette vending machine: means a machine used for the dispensing of packaged cigarettes which automatically deactivates after each individual sale, cannot be left operable after a sale and requires, prior to each individual sale, a face-to-face interaction or display of identification between an employee of the area, facility or business where such machine is located and the purchaser. See Connecticut General Statutes 12-285
Retailer: includes :
(A) Every person engaged in the business of making sales at retail or in the business of making retail sales at auction of tangible personal property owned by the person or others. See Connecticut General Statutes 12-407
Revocable trust: A trust agreement that can be canceled, rescinded, revoked, or repealed by the grantor (person who establishes the trust).
Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
Room: means any room or rooms of any kind in any part or portion of a hotel, lodging house or bed and breakfast establishment let out for use or possession for lodging purposes. See Connecticut General Statutes 12-407
S corporation: means a corporation or a limited liability company that is treated as an S corporation for federal income tax purposes. See Connecticut General Statutes 12-699
S corporation: means any corporation which is an S corporation for federal income tax purposes. See Connecticut General Statutes 12-701
sale: includes and applies to gifts, exchanges and barter and includes any alcoholic beverages coming into the possession of a distributor that cannot be satisfactorily accounted for by the distributor to the Commissioner of Revenue Services. See Connecticut General Statutes 12-433
sale at retail: means and includes a sale for any purpose other than resale in the regular course of business of tangible personal property or a transfer for a consideration of the occupancy of any room or rooms in a hotel, lodging house or bed and breakfast establishment for a period of thirty consecutive calendar days or less, or the rendering of any service described in subdivision (2) of this subsection. See Connecticut General Statutes 12-407
Sales price: means the total amount for which tangible personal property is sold by a retailer, the total amount of rent for which occupancy of a room is transferred by an operator, the total amount for which any service described in subdivision (2) of this subsection is rendered by a retailer or the total amount of payment or periodic payments for which tangible personal property is leased by a retailer, valued in money, whether paid in money or otherwise, which amount is due and owing to the retailer or operator and, subject to the provisions of subdivision (1) of section 12-408, whether or not actually received by the retailer or operator, without any deduction on account of any of the following: (i) The cost of the property sold. See Connecticut General Statutes 12-407
savings banks: shall include savings banks, societies for savings and savings societies. See Connecticut General Statutes 1-1
sell: means an act done intentionally by any person, whether done as principal, proprietor, agent, servant or employee, of transferring, offering or attempting to transfer, for consideration, including bartering or exchanging, or offering to barter and exchange. See Connecticut General Statutes 12-285
sell: includes or applies to gifts, exchanges and barter. See Connecticut General Statutes 12-330a
Seller: includes every person engaged in the business of selling tangible personal property or rendering any service described in any of the subparagraphs of subdivision (2) of this subsection, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax and every operator as defined in subdivision (18) of this subsection. See Connecticut General Statutes 12-407
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
Snuff tobacco products: means only those snuff tobacco products that have imprinted on the packages the designation "snuff" or "snuff flour" or the federal tax designation "Tax Class M" or both. See Connecticut General Statutes 12-330a
space for storage: means secure areas, such as rooms, units, compartments or containers, whether accessible from outside or from within a building, that are designated for the use of a customer, where the customer can store and retrieve property, including self-storage units, mini-storage units and areas by any other name to which the customer has either unlimited free access or free access within reasonable business hours or upon reasonable notice to the service provider to add or remove property, but does not mean the rental of an entire building, such as a warehouse. See Connecticut General Statutes 12-407
Stamp: means any stamp authorized to be used under this chapter by the Commissioner of Revenue Services and includes heat-applied decals. See Connecticut General Statutes 12-285
State highway: means a highway, bridge or appurtenance to a highway or bridge designated as part of the state highway system within the provisions of chapter 237, or a highway, bridge or appurtenance to a highway or bridge specifically included in the state highway system by general statute. See Connecticut General Statutes 13a-1
State highway system: has the meaning provided in sections 13a-14 and 13a-15. See Connecticut General Statutes 13b-2
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Still wine: means any wine that contains not more than three hundred ninety-two one thousandths (0. See Connecticut General Statutes 12-433
Storage: includes any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer. See Connecticut General Statutes 12-407
Subpoena: A command to a witness to appear and give testimony.
succeeding: when used by way of reference to any section or sections, mean the section or sections next preceding, next following or next succeeding, unless some other section is expressly designated in such reference. See Connecticut General Statutes 1-1
Summons: Another word for subpoena used by the criminal justice system.
Tangible personal property: includes (A) digital goods, (B) canned or prewritten computer software, including canned or prewritten software that is electronically accessed or transferred, other than when purchased by a business for use by such business, and any additional content related to such software, and (C) the distribution, generation or transmission of electricity. See Connecticut General Statutes 12-407
Tax period: means any period of one calendar month, or any part thereof. See Connecticut General Statutes 12-433
Taxable income: means the taxable income of any estate for the taxable year, as determined for purposes of the federal income tax in accordance with Internal Revenue Form 1041, including in such determination the deduction from total income related to income distribution and each other deduction allowed in computing the federal income tax liability of such estate for the taxable year. See Connecticut General Statutes 12-405a
Taxable year: means the calendar year upon the basis of which the taxpayer's taxable income is computed under this chapter unless a fiscal year other than the calendar year has been established for purposes of the federal income tax, in which case it means the fiscal year so established. See Connecticut General Statutes 12-405a
taxable year: means the same accounting period as the taxpayer's taxable year for federal income tax purposes or that portion of such year as either commences when the taxpayer becomes a resident or ends when the taxpayer ceases to be a resident of this state. See Connecticut General Statutes 12-505
Taxable year: means the taxable year of an affected business entity for federal income tax purposes. See Connecticut General Statutes 12-699
Taxable year: means taxable year as determined in accordance with section 12-708. See Connecticut General Statutes 12-701
Taxed tobacco products: means tobacco products upon which tax has been paid in accordance with the provisions of this chapter. See Connecticut General Statutes 12-330a
Taxpayer: means the fiduciary of any resident estate or nonresident estate subject to tax under this chapter. See Connecticut General Statutes 12-405a
Taxpayer: means any person liable to taxation under this chapter except railroad and airline companies so far as they conduct such beverage business in cars or passenger trains or on airplanes. See Connecticut General Statutes 12-433
Taxpayer: means (A) a husband and wife both of whom are residents in this state, whether or not they file for the taxable year a single federal income tax return jointly, and (B) each and every other individual who is a resident in this state, who have or has earnings received, credited or accrued in any taxable year from gains from the sale or exchange of capital assets, or from dividends or interest income subject to tax under this chapter and any husband and wife when either of such husband or wife, or both, are not residents in this state and who file for the taxable year a single federal income tax return jointly, and each and every other individual who is not a resident in this state, who have or has earnings received, credited or accrued in any taxable year from gains from the sale or exchange of real property located in Connecticut, provided such property is a capital asset or an asset treated as a capital asset or such sale or exchange is a transaction or event taxable as a sale or exchange of a capital asset. See Connecticut General Statutes 12-505
Taxpayer: means any person as defined in subdivision (1) of this section who is subject to any tax imposed by this chapter. See Connecticut General Statutes 12-540
Taxpayer: means any person, trust or estate subject to the tax imposed under this chapter. See Connecticut General Statutes 12-701
Telecommunications service: includes such transmission, conveyance or routing in which computer processing applications are used to act on the form, code or protocol of the content for purposes of transmission, conveyance or routing without regard to whether such service is referred to as a voice over Internet protocol service or is classified by the Federal Communications Commission as enhanced or value added. See Connecticut General Statutes 12-407
Testator: A male person who leaves a will at death.
Testify: Answer questions in court.
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Tobacco products: means any product, regardless of form, that is made from or otherwise contains tobacco, but shall not include any cigarette, as defined in section 12-285, any electronic nicotine delivery system, as defined in section 21a-415, or any vapor product, as defined in section 21a-415. See Connecticut General Statutes 12-330a
Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
Transportation: means any form of transportation for persons or goods within, to or from the state, whether by highway, air, water, rail or any other means. See Connecticut General Statutes 13b-2
Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
Trustee: A person or institution holding and administering property in trust.
Unclassified importer: means any person, other than a distributor, who imports, receives or acquires untaxed tobacco products from outside this state for his or her personal use or consumption in this state. See Connecticut General Statutes 12-330a
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
Unsourced income: means the separately and nonseparately computed items, as described in Section 702(a) of the Internal Revenue Code with respect to a partnership or Section 1366 of the Internal Revenue Code with respect to an S corporation, of the affected business entity, excluding any item treated as an itemized deduction for federal income tax purposes, plus any item described in Section 707(c) of the Internal Revenue Code with respect to a partnership, regardless of the location from which such item is derived or connected, as increased or decreased by any modification described in section 12-701, that relates to an item of the affected business entity's income, gain, loss or deduction, regardless of the location from which such item is derived or connected, less (A) Connecticut source income, and (B) (i) the separately and nonseparately computed items, as described in Section 702(a) of the Internal Revenue Code, of the affected business entity, excluding any item treated as an itemized deduction for federal income tax purposes, plus any item described in Section 707(c) of the Internal Revenue Code with respect to a partnership, to the extent any such items under this clause are derived from or connected with sources within another state that has jurisdiction to tax the affected business entity and actually imposes tax on the affected business entity or its members who are residents of this state, with respect to such items, (ii) as increased or decreased by any modification described in section 12-701, that relates to an item of the affected business entity's income, gain, loss or deduction, to the extent derived from or connected with sources within another state that has jurisdiction to tax the affected business entity and actually imposes tax on the affected business entity or its members who are residents of this state, with respect to such items. See Connecticut General Statutes 12-699
Untaxed tobacco products: means tobacco products upon which no tax has been paid in accordance with the provisions of this chapter. See Connecticut General Statutes 12-330a
Use: includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. See Connecticut General Statutes 12-407
Venue: The geographical location in which a case is tried.
Vertical service: means an ancillary service that is offered in connection with one or more telecommunications services, offering advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services. See Connecticut General Statutes 12-407
Vessel: means vessel, as the term is defined in section 15-127. See Connecticut General Statutes 12-407
Wholesale sales price: means , in the case of a manufacturer of tobacco products, the price set for such products or, if no price has been set, the wholesale value of such products, and, in the case of a distributor who is not a manufacturer of tobacco products, the price at which the distributor purchased such products, and, in the case of an unclassified importer of tobacco products, the price at which the unclassified importer purchased such products. See Connecticut General Statutes 12-330a
Wine: means any alcoholic beverage obtained by the fermentation of natural sugar contents of fruits or other agricultural products containing sugar. See Connecticut General Statutes 12-433
wine gallon: means one hundred twenty-eight fluid ounces. See Connecticut General Statutes 12-433
Worksite employee: means an employee, the employer responsibilities for which, including hiring, firing and disciplining, are allocated, under a professional employer agreement, between a professional employer organization and a service recipient. See Connecticut General Statutes 12-407
Writ: A formal written command, issued from the court, requiring the performance of a specific act.

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Connecticut General Statutes > Chapter 15c – Connecticut Uniform Power of Attorney Act and Connecticut Uniform Recognition of Substitute Decision-Making Documents Act

Terms Used In Connecticut General Statutes > Chapter 15c - Connecticut Uniform Power of Attorney Act and Connecticut Uniform Recognition of Substitute Decision-Making Documents Act

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