R.C.S.A. § 12-711(b)-12
Pension or other retirement benefit plans
Cite as Conn. Agencies Regs. § 12-711(b)-12
(a) Connecticut adjusted gross income derived from or connected with sources within this state does not include income distributed from a pension or retirement plan to nonresidents.
(b) While this section pertains to Section 12-711(b) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-701(c) of the general statutes.