Instructions For Form Uct-2121 - 2006
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1
2Form UCT 212 I
Instructions
Line 9: Enter the gross earnings during the calendar quarter
General Instructions
from the resale of gas if included in the gross earnings
Complete the return in blue or black ink only.
reported on Line 6 or Line 7 to:
Address Change
•
Public service companies (whether or not located in
To change your company’s address, check the Change of
Connecticut) (See Conn. Gen. Stat. §16-1.);
Address box on the front of this return. Draw a line through
•
Municipal gas utilities (whether or not located in
the incorrect information and clearly print the new information.
Connecticut); and
Rounding Off to Whole Dollars
•
Gas suppliers registered with DRS for the tax imposed
You must round off cents to the nearest whole dollar on your
under Chapter 212 of the Connecticut General Statutes.
returns and schedules. Round down to the next lowest dollar
Line 10: Enter the sum of the net invoice price plus
all amounts that include 1 through 49 cents. Round up to the
transportation costs of appliances using gas sold during the
next highest dollar all amounts that include 50 through 99 cents.
calendar quarter if included in the amount of gross earnings
However, if you need to add two or more amounts to compute
reported on Line 6.
the amount to enter on a line, include cents and round off
only the total.
Line 11: Enter any payment made to the Commissioner of
Economic and Community Development that represents the
Example: Add two amounts ($1.29 + $3.21) to compute the
company’s allocable portion of the product calculated by the
total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and
commissioner under Conn. Gen. Stat. §16a-40b(f).
entered on the line.
Line 12: Enter the gross earnings from sales of natural gas
If you do not round, the Department of Revenue Services
or propane as a motor vehicle fuel during the calendar quarter
(DRS) will disregard the cents.
if included in the amount of gross earnings reported on Line 6.
Line Instructions
Line 13: Enter the gross earnings from sales of natural gas
Local gas distribution companies (LDCs) and municipal
to users or entities located outside Connecticut during the
gas utilities: Complete Lines 1 through 6 and Lines 8
calendar quarter if included in the amount of gross earnings
through 25.
reported on Line 6 or Line 7. Enter zero if you apportion gross
Gas suppliers: Complete Lines 7 through 9 and Lines 13
earnings and have completed Line 16 and Line 17.
through 25.
Line 15: Subtract Line 14 from Line 6 or Line 7 and enter the
Line 1: Enter all income during the calendar quarter classified
difference. If you apportion gross earnings, complete
as operating revenues by the Department of Public Utility
Line 16 and Line 17. Otherwise, skip to Line 18.
Control (DPUC) in the Uniform Systems of Accounts, whether
Gross earnings may only be apportioned if:
or not derived from Connecticut sources.
•
Part of your operations or business is conducted outside
Line 2: Enter all income during the calendar quarter classified
of Connecticut;
as income from merchandising, jobbing, and contract work
•
The amount on Line 9 does not include sales for resale
by DPUC in the Uniform Systems of Accounts.
to non-Connecticut public service companies or non-
Line 3: Enter all income during the calendar quarter from
Connecticut municipal gas utilities; and
non-utility operations.
•
You have not entered an amount on Line 13 of this return.
Line 4: Enter the revenues during the calendar quarter from
Line 16: LDCs and municipal gas utilities: Compute an
leases of physical property not devoted to utility operation.
apportionment fraction (expressed as a percentage carried
Line 5: Enter the receipts during the calendar quarter from
to six decimal places). The numerator is the miles of gas
the sale of residuals and other by-products obtained in
mains operated in Connecticut on the first and last day of
connection with the production of gas.
the preceding calendar year. The denominator is the total
miles of gas mains operated inside and outside Connecticut
Line 7: Gas suppliers: Enter the gross earnings during the
on the first and last day of the preceding calendar year.
calendar quarter from sales of natural gas. Do not include
gross earnings from sales to a combined cycle facility (in
Gas suppliers: Compute an apportionment fraction (expressed
existence as of May 1, 2003) comprised of three gas turbines
as a percentage carried to six decimal places). The numerator
providing electric generation services, as defined in Conn.
is gross earnings from sales to end users located in
Gen. Stat. §16-1, with a total capacity of 775 megawatts for
Connecticut during the calendar quarter. The denominator is
use in the production of electricity.
gross earnings from sales to end users located inside and
outside Connecticut during the calendar quarter.
Line 8: Enter refunds during the calendar quarter resulting
from errors or overcharges if included in the amount of gross
Line 17: Multiply Line 15 by Line 16.
earnings reported on Line 6 or Line 7.
Form UCT 212I (Rev. 9/06)
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