Extension of time for filing group returns (Repealed)

(a) The Commissioner may grant a six month extension of time to file a group return if the following requirements are met: (1) An application is filed on Form CT-G EXT. The form shall show the partnership name and be signed by a partner having authority to act as an agent for the qualified electing nonresident partners. In addition, the partnership shall attach a list to the application showing each qualified electing nonresident partner's name, address and social security number. (2) The application shall be filed on or before the date prescribed for filing the Form CT-G. (b) The provisions of this section also apply to S corporations and trusts or estates, and wherever reference is made herein to partnerships and partners, such reference shall be construed to mean S corporations and shareholders thereof, and trusts or estates and beneficiaries thereof.