Form Uct-212i - Line Instructions
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2Form UCT 212I
Line Instructions
Line 11: If included in the amount of gross earnings reported on
Local gas distribution companies and municipal (gas or
Line 6, enter the amount of gross earnings from sales of
electric) utilities complete Lines 1 through 5. Otherwise skip
natural gas or propane as a motor vehicle fuel during the
to Line 6.
calendar quarter.
Line 1: Enter the amount of all income during the calendar quarter
classified as operating revenues by the Department of
Line 12: If included in the amount of gross earnings reported on
Public Utility Control (DPUC) in the Uniform Systems of
Line 6, enter the amount of gross earnings from sales of
Accounts.
natural gas to users or entities located outside
Connecticut during the calendar quarter. Enter zero if you
Line 2: Enter the amount of all income during the calendar quarter
apportion gross earnings on Line 15.
classified as income from merchandising, jobbing, and
contract work by the DPUC in the Uniform Systems of
Line 13: Add Lines 7 through 12, and enter the sum.
Accounts.
Line 3: Enter the amount of all income during the calendar quarter
Line 14: Subtract Line 13 from Line 6, and enter the difference. If
from non-utility operations.
you apportion gross earnings, complete Lines 15 and
Line 4: Enter the amount of revenues during the calendar quarter
16. Otherwise, skip to Line 17.
from leases of physical property not devoted to utility
Gross earnings may only be apportioned if:
operation.
•
Part of your operations or business is conducted
outside of Connecticut;
Line 5: Enter the amount of receipts during the calendar quarter
•
The amount on Line 8 does not include sales for resale
from the sale of residuals and other by-products obtained
to non-Connecticut public service companies or
in connection with the production of gas or electricity.
non-Connecticut municipal utilities; and
Line 6:
Local gas distribution companies and municipal
•
You are not claiming deductions on Line 12 of this
(gas or electric) utilities: Add Lines 1 through 5, and
return.
enter the sum.
Line 15: Local gas distribution companies and municipal
Gas suppliers: Enter the amount of gross earnings during
(gas or electric) utilities: Compute an apportionment
the calendar quarter from sales of natural gas. Do not
fraction (expressed as a percentage carried to six decimal
include gross earnings form sales to a combined cycle
places). The numerator is the miles of gas mains or
facility (in existence as of May 1, 2003) comprised of three
gas turbines providing electric generation services, as
electric wires (municipal electric utilities only) operated
in Connecticut on the first and last day of the preceding
defined in Conn. Gen. Stat. §16-1, with a total capacity of
775 megawatts, for use in the production of electricity.
calendar year. The denominator is the total miles of gas
mains or electric wires operated (municipal electric utilities
Line 7: If included in the amount of gross earnings reported on
only) inside and outside Connecticut on the first and last
Line 6, enter the amount of refunds during the calendar
day of the preceding calendar year.
quarter resulting from errors or overcharges.
Gas suppliers: Compute an apportionment fraction
Line 8: If included in the amount of gross earnings reported on
(expressed as a percentage carried to six decimal places).
Line 6, enter the amount of gross earnings from the resale of
The numerator is gross earnings from sales to end users
gas or electricity to:
located in Connecticut during the calendar quarter, and
•
Public service companies (whether or not located in
the denominator is gross earnings from sales to end users
Connecticut) (see Conn. Gen. Stat. §16-1);
located inside and outside Connecticut during the calendar
quarter.
•
Municipal utilities (whether or not located in
Connecticut); and
Line 16: Multiply Line 14 by Line 15.
•
Gas suppliers registered with DRS for the tax imposed
under Chapter 212 of the Connecticut General Statutes.
Line 17: Multiply Line 14 or Line 16 (if apportioning) by 5% (.05).
Enter the result.
Local gas distribution companies and municipal (gas or
electric) utilities complete Lines 9 through 11. Otherwise skip
Line 18: Enter the amount from Schedule B, Line 10.
to Line 12.
Line 19: Subtract Line 18 from Line 17, and enter the difference.
Line 9: If included in the amount of gross earnings reported on
If the difference is less than zero, enter zero.
Line 6, enter the sum of the net invoice price plus
transportation costs of appliances using gas or electricity
Line 20: If the tax is not paid when due, multiply Line 19 by 10%
sold during the calendar quarter.
(.10). Enter the result or $50 whichever is greater.
Line 10: Local gas distribution companies only: Enter any payment
made to the Commissioner of Economic and Community
Line 21: If the tax is not paid when due, multiply Line 19 by
Development that represents the company’s allocable
1% (.01) by the number of months or fraction of a month
portion of the product that is calculated by the
that the payment is late and enter the result.
commissioner under Conn. Gen. Stat. §16a-40b(f).
Line 22: Add Lines 19, 20, and 21 and enter the sum.
Form UCT 212I (Rev. 12/04)
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