{"data":{"id":"us-ct/conn.-gen.-stat.-12-39k","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-39k","heading":"Granting of extensions requested by persons other than the taxpayer.","body":"In any case in which the Commissioner of Revenue Services may grant an extension of the time for filing of any return related to any state tax and in which a taxpayer is unable, by reason of illness, absence or other good cause, to sign a request for an extension, any person standing in close personal or business relationship to the taxpayer may sign the request on his behalf and shall be considered as a duly authorized agent for this purpose, provided the request sets forth the reasons for a signature other than the taxpayer's and the relationship existing between the taxpayer and the signer.","path":["TITLE 12. TAXATION","CHAPTER 202. COLLECTION OF STATE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_202.htm#sec_12-39k","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"f72515908b46be5841e5e3f32bd00fc6b1811a729f9e363fa3d6ef7a6c2992b2","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-39i-and-12-39j","next":"us-ct/conn.-gen.-stat.-12-39l"},"notice":"GroundRules: Original legal text. Not legal advice."}