Instructions For Form Uct 212i printable pdf download

Form UCT 212 I I I I I

State of Connecticut

Department of Revenue Services

Line Instructions

25 Sigourney Street

Hartford CT 06104-2990

Local gas distribution companies and municipal

Line 11: If included in the amount of gross earnings reported on

(gas or electric) utilities complete Lines 1 through 5.

Line 6, enter the amount of gross earnings from sales of

Otherwise skip to Line 6.

natural gas or propane as a motor vehicle fuel during the

calendar quarter.

Line 1: Enter the amount of all income during the calendar quarter

that is classified as operating revenues by the Department

Line 12: If included in the amount of gross earnings reported on

of Public Utility Control (DPUC) in the Uniform Systems

Line 6, enter the amount of gross earnings from sales of

of Accounts.

natural gas to users or entities located outside

Connecticut during the calendar quarter. Enter zero if

Line 2: Enter the amount of all income during the calendar quarter

you apportion gross earnings on Line 15.

that is classified as income from merchandising, jobbing,

and contract work by the DPUC in the Uniform Systems

Line 13: Add Lines 7 through 12, and enter the sum.

of Accounts.

Line 14: Subtract Line 13 from Line 6, and enter the difference. If

Line 3: Enter the amount of all income during the calendar quarter

you apportion gross earnings, complete Lines 15

that is from non-utility operations.

and 16. Otherwise, skip to Line 17.

Gross earnings may only be apportioned if:

Line 4: Enter the amount of revenues during the calendar quarter

• Part of your operations or business is conducted

from leases of physical property not devoted to utility

outside of Connecticut;

operation.

• The amount on Line 8 does not include sales for

resale to non-Connecticut public service

Line 5: Enter the amount of receipts during the calendar quarter

companies or non-Connecticut municipal

from the sale of residuals and other by-products obtained

utilities; and

in connection with the production of gas or electricity.

• You are not claiming deductions on Line 12 of

this return.

Line 6:

Local gas distribution companies and municipal (gas

Line 15: Local gas distribution companies and municipal

or electric) utilities: Add Lines 1 through 5, and enter

(gas or electric) utilities: Compute an apportionment

the sum.

fraction (expressed as a percentage carried to six decimal

Gas suppliers: Enter the amount of gross earnings during

places). The numerator is the miles of gas mains or

electric wires (municipal electric utilities only) operated

the calendar quarter from sales of natural gas.

in Connecticut on the first and last day of the preceding

calendar year. The denominator is the total miles of gas

Line 7: If included in the amount of gross earnings reported on

mains or electric wires operated (municipal electric

Line 6, enter the amount of refunds during the calendar

utilities only) inside and outside Connecticut on the first

quarter resulting from errors or overcharges.

and last day of the preceding calendar year.

Line 8: If included in the amount of gross earnings reported on

Gas suppliers: Compute an apportionment fraction

Line 6, enter the amount of gross earnings from the resale

(expressed as a percentage carried to six decimal

of gas or electricity to:

places). The numerator is gross earnings from sales to

•

Public service companies (whether or not located

end users located in Connecticut during the calendar

in Connecticut) (see Conn. Gen. Stat. §16-1);

quarter, and the denominator is gross earnings from sales

•

Municipal utilities (whether or not located in

to end users located inside and outside Connecticut

Connecticut); and

during the calendar quarter.

•

Gas suppliers registered with DRS for the tax

Line 16: Multiply Line 14 by Line 15.

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

Line 18: Enter the amount from Schedule B, Line 10.

11. Otherwise skip 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%

that were sold during the calendar quarter.

(.10). Enter the result or $50 whichever is greater.

Line 10: Local gas distribution companies only: Enter any

Line 21: If the tax is not paid when due, multiply Line 19 by

payment that is made to the Commissioner of Economic

1% (.01) by the number of months or fraction of a month

and Community Development that represents the

that the payment is late, and enter the result.

company’s allocable portion of the product that is

calculated by the commissioner under Conn. Gen. Stat.

Line 22: Add Lines 19, 20, and 21, and enter the sum.

§16a-40b(f).

Form UCT 212I (Rev. 12/01)

Instructions For Form Uct 212i

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